Belgium · 2026
Belgium VAT calculator
Belgium charges value added tax, known locally as btw in Dutch and TVA in French, at a standard rate of 21%. Two lower bands sit underneath it: 12% for a short list that includes restaurant food and social housing, and 6% for everyday essentials such as groceries, medicines and books. A 0% rate survives for a handful of exceptional cases. Pick the band that matches your goods or services, then either add tax to a net figure or pull it out of a price that already includes it.
How it works
- Adding Belgian VAT means multiplying the net amount by the rate for the band. A EUR 100 net sale at 21% picks up EUR 21 of tax and invoices at EUR 121.
- Going the other way, divide a tax-inclusive price by 1 plus the rate as a decimal. EUR 121 divided by 1.21 gives EUR 100 net, so the VAT inside is EUR 21.
- For a fast mental check at the standard rate, the tax buried in a Belgian gross price equals the gross multiplied by 21 and divided by 121.
- Mixed supplies need splitting by band. A restaurant bill carries 12% on the food but 21% on the drinks, so the two parts are taxed separately on the same receipt.
gross = net x (1 + r / 100), and VAT = gross - net
Take the net price, multiply by the band rate divided by 100, and the result is the VAT to add. To reverse a tax-inclusive Belgian price, divide the gross by 1 plus the rate as a decimal, which strips the tax back out and leaves the net.
- net
- Price before VAT
- r
- VAT rate for the band: 21, 12, 6 or 0
- gross
- Price including VAT
Standard VAT rates around Belgium
| Belgium | 21% | Plus 12%, 6% and 0% bands |
| Netherlands | 21% | Same headline rate, single 9% reduced band |
| France | 20% | Reduced rates of 10%, 5.5% and 2.1% |
| Germany | 19% | One reduced rate of 7% |
| Luxembourg | 17% | Lowest standard rate in the EU |
Worked example
A Brussels consultancy invoices EUR 2,000 net for advisory work, which sits in the standard band so 21% adds EUR 420 of VAT and the client pays EUR 2,420. If the firm had quoted EUR 2,420 including tax instead, dividing by 1.21 recovers the same EUR 2,000 net.
Key facts
- Belgium introduced VAT in 1971 and the standard rate has stood at 21% since 1996.
- The country runs four bands: 21% standard, 12% intermediate, 6% reduced and a rarely used 0%.
- Consumer prices in Belgian shops must be displayed with VAT already included.
- The small business exemption scheme is open to enterprises with turnover under EUR 25,000 a year.
- EU law sets a 15% floor for standard rates, so Belgium sits 6 points above the minimum.
Tips
- Invoices covering items in different bands should show the net amount and VAT for each rate separately rather than one blended figure.
- Renovating a home more than ten years old through a registered contractor brings the labour and materials down to 6%, a large saving against the 21% default.
- Selling food to take away rather than serving it on site usually shifts the rate from 12% to 6%, so till systems need to record the channel correctly.
Frequently asked questions
What is the standard VAT rate in Belgium?+
The standard rate is 21% and covers anything not assigned to a lower band, from electronics and furniture to professional services, fuel and alcohol. Royal Decree No 20 lists which goods and services qualify for the reduced bands; everything else defaults to 21%.
What does the 12% intermediate rate apply to?+
The 12% band is narrow. Its main entries are restaurant and catering services (the food, not the drinks), margarine, certain agricultural supplies such as crop protection products and tractor tyres, and social housing delivered under private initiative. Coal used to sit here but moved to 21% in July 2025.
What falls under the 6% reduced rate?+
The 6% band carries the essentials: most food and drink bought in shops, water, medicines, books and periodicals, passenger transport, hotel accommodation, electricity and natural gas for households, and renovation work on private homes more than ten years old. From January 2026 the supply and installation of heat pumps also qualifies, on a temporary basis until the end of 2030.
Does Belgium really have a 0% rate?+
Yes, though it is exceptional. The zero rate applies to certain daily and weekly newspapers and periodicals and to recovered materials such as scrap. Exports and intra-EU supplies to VAT-registered customers are exempt with the right to deduct, which works out the same way for the seller.
How are restaurant meals taxed compared with takeaway?+
Eating in attracts 12% on the food while any drinks served, soft or alcoholic, carry 21%. Takeaway food generally drops to 6% because it counts as a supply of goods rather than a catering service. The same sandwich can therefore bear three different rates depending on how it is sold.
When does a Belgian business have to charge VAT?+
Anyone making taxable supplies in Belgium must register with FPS Finance before starting, as there is no general registration threshold. Small enterprises with annual turnover below EUR 25,000 can opt into the exemption scheme instead, charging no VAT but also losing the right to deduct input tax.
Things to watch
- This calculator is a working aid, not tax advice. Band classification in Belgium turns on fine distinctions, and Royal Decree No 20 or a Belgian accountant should settle anything borderline.
- Rates and band contents change with government policy, as the 2025 and 2026 energy-related reshuffles showed, so confirm the current treatment before relying on a rate for pricing or filing.
Sources
- VAT rates · FPS Finance
- Btw-tarieven · FOD Financiën
- TVA · Belgium.be
Last updated: 2026-06-10 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Which goods and services qualify for the 12%, 6% and 0% bands is fixed by Royal Decree No 20; the standard 21% rate is the default for everything unlisted.
- Recent changes: coal moved from 12% to 21% in July 2025, fossil fuel boilers in renovations lost their 6% rate, and heat pumps gained a temporary 6% rate running from January 2026 to the end of 2030.
Reviewed by Vikas Dulgunde.