Belgium VAT rate 2026: 21% standard rate

By Remco from Avatcado

Belgium's standard VAT rate is 21 percent, with two reduced rates of 12 and 6 percent covering most everyday goods and services. A notable 2026 change moved short-term hotel and campsite accommodation from 6 percent up to 12 percent, while a wider planned reshuffle of takeaway food and culture tickets was blocked by the Council of State, leaving Belgium's reduced-rate categories more contested than most.

Belgium VAT rates

RateTypeApplies to
21%StandardDefault rate for goods and services not listed under a reduced category.
12%ReducedRestaurant and catering services (food only, not alcoholic drinks), social housing construction, margarine and vehicle tires, and, since 1 March 2026, short-term hotel and campsite accommodation.
6%ReducedMost foodstuffs and water supply, books and newspapers, pharmaceuticals and medical devices for people with disabilities, public transport, and housing renovation for dwellings over 10 years old.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Belgium VAT number

Businesses charging Belgium VAT must hold an active Belgium VAT registration. Check any Belgium VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Belgium VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/BE" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "BE",
    "country_name": "Belgium",
    "currency": "EUR",
    "standard_rate": 21,
    "other_rates": [
      {
        "rate": 12,
        "type": "reduced"
      },
      {
        "rate": 6,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What is the VAT registration threshold in Belgium?

The franchise exemption regime lets small businesses with annual turnover up to EUR 25,000 skip charging VAT altogether, though every business must still activate its enterprise number for VAT purposes.

Did Belgian hotel VAT change in 2026?

Yes. Short-term hotel and campsite accommodation moved from the 6 percent reduced rate to the 12 percent rate on 1 March 2026, while a separate planned rise for takeaway food and culture tickets was delayed after a critical opinion from the Council of State.

How often do businesses file VAT returns in Belgium?

Belgium's FOD Financien, the authority behind the enterprise-number system every VAT filer already carries, sets its own filing cadence: generally more frequent as turnover rises past the EUR 25,000 franchise threshold, less frequent below it.

How is VAT charged on digital services sold to consumers in Belgium?

Digital services such as software subscriptions and apps sold to Belgian consumers are taxed at Belgium's 21 percent standard rate, and non-Belgian EU sellers can account for that VAT through the One Stop Shop (OSS) rather than registering separately in Belgium.

Is there a reverse charge for B2B services bought from abroad in Belgium?

Belgium follows the EU-wide Article 196 reverse charge: a Belgian business buying services from another EU country quotes its own btw-nummer or numero de TVA to the seller so the invoice is issued VAT-free, then reports the Belgian VAT on its own return.

VAT number formats

See how Avatcado validates Belgium numbers, including the fallback when VIES is down, on the coverage page, or on the KBO register page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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