Standard 21% · Reduced 9% food and medicines · Netherlands BTW 2026
The Netherlands has a standard VAT rate (BTW — belasting over de toegevoegde waarde) of 21%. A reduced 9% rate applies to food, medicines, books, art, and some services. A 0% rate applies to exports and intra-EU supplies.
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All Netherlands VAT rates
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The Netherlands applies a 21% standard BTW rate to most goods and services. The 9% reduced rate covers food, non-alcoholic drinks, medicines, books, newspapers, art, passenger transport, and hotel accommodation. The Netherlands has relatively few exemptions and a comprehensive VAT base.
The Netherlands standard BTW rate is 21%. The reduced rate is 9% for food, medicines, books, and some services.
To remove 21% Dutch BTW: divide by 1.21. €121 ÷ 1.21 = €100 net. The BTW element is €21.
BTW stands for Belasting over de Toegevoegde Waarde — the Dutch term for Value Added Tax.