Netherlands VAT rate 2026: 21% standard rate

By Remco from Avatcado

The Netherlands charges a 21 percent standard VAT rate with a single 9 percent reduced rate. A major 2026 change moved hotel and short-stay accommodation (logies) out of the 9 percent bracket into the full 21 percent standard rate, a shift the Belastingdienst projects will raise roughly EUR 1.2 to 2 billion a year and one that businesses citing older category lists need to account for.

Netherlands VAT rates

RateTypeApplies to
21%StandardDefault rate for goods and services not listed under the reduced category, including hotel and short-stay accommodation since 1 January 2026.
9%ReducedFood products, medicines and medical aids, books and periodicals, bicycle and shoe repair, hairdressing, and camping-site provision with own tent or caravan.

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

Check a Netherlands VAT number

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

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

Get Netherlands VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/NL" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "NL",
    "country_name": "Netherlands",
    "currency": "EUR",
    "standard_rate": 21,
    "other_rates": [
      {
        "rate": 9,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Did Dutch hotel VAT change in 2026?

Yes. Hotel and short-stay accommodation (logies) moved from the 9 percent reduced rate to the 21 percent standard rate on 1 January 2026, a change the Belastingdienst projects will raise roughly EUR 1.2 to 2 billion per year.

What is the Dutch small business VAT scheme?

The Kleineondernemersregeling (KOR) exempts businesses with turnover under EUR 20,000 a year from charging VAT and filing returns, but they also forfeit input VAT recovery; since 2025 both the current and prior year's turnover are tested.

How often do businesses file VAT returns in the Netherlands?

Most VAT-registered businesses in the Netherlands file quarterly returns with the Belastingdienst, though some are assigned monthly filing and small businesses under the KOR scheme file no returns at all.

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

Digital services like software subscriptions and apps sold to Dutch consumers are taxed at the Dutch 21 percent standard rate, since the reduced rate is reserved for categories like food, medicine, and books, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

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

Yes. Under the verleggingsregeling set out in Article 196 of the EU VAT Directive, a Dutch business buying services from elsewhere in the EU quotes its btw-id to the seller and reports the VAT itself, rather than the seller charging Dutch VAT.

VAT number formats

See how Avatcado validates Netherlands numbers, including the fallback when VIES is down, on the coverage 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.

Sources