Netherlands · 2025
Netherlands VAT calculator
Work out Dutch BTW (omzetbelasting) by adding it to a net price or stripping it out of a price that already includes it. The standard rate is 21%, a 9% reduced rate covers essentials such as food, medicines and books, and a 0% rate applies to exports and intra-EU supplies. Pick the rate that matches what you are selling or buying.
How it works
- To add VAT, multiply the net price by the rate. At 21%, EUR 100 net becomes EUR 100 plus EUR 21 BTW, so EUR 121 in total.
- To remove VAT from a gross price, divide by 1 plus the rate. At 21%, divide by 1.21: a EUR 121 gross price is EUR 100 net plus EUR 21 BTW.
- A quick check at the standard rate: the BTW inside a gross price equals the gross multiplied by 21/121. At the 9% rate, use 9/109.
Worked example
A EUR 500 net consultancy invoice at the standard rate carries EUR 105 BTW, making EUR 605 to pay. Working backwards, the EUR 605 gross contains EUR 105 BTW and EUR 500 net.
Frequently asked questions
What are the Dutch VAT rates and what do they apply to?+
The standard rate is 21% on most goods and services. A 9% reduced rate covers food and non-alcoholic drink, medicines, books, newspapers, water, passenger transport, hotel accommodation, hairdressers and certain repairs. A 0% rate applies to exports outside the EU, intra-EU supplies and some international services.
When must a business register for Dutch VAT?+
There is no turnover threshold for registration: any business carrying out taxable activity in the Netherlands must register for BTW. Small resident businesses with turnover up to EUR 20,000 a year can instead opt into the small businesses scheme (kleineondernemersregeling) and charge no VAT.
What is the difference between zero-rated and exempt?+
Zero-rated supplies are taxable at 0%, so the supplier still reclaims the input VAT on related costs. Exempt activities such as healthcare, education, childcare, and financial and insurance services carry no VAT and do not allow any input VAT to be reclaimed.
Do Dutch prices include VAT?+
Prices shown to consumers must include BTW. Business-to-business prices are usually quoted net (exclusief BTW), with the VAT added as a separate line on the invoice.
Sources
- VAT tariffs · Belastingdienst (Netherlands Tax Administration)
- VAT rates and exemptions · Government of the Netherlands (Rijksoverheid)
- VAT rates and exemptions in the Netherlands · Business.gov.nl (Netherlands Enterprise Agency / RVO)
Last updated: 2025-01-01 · Applies to 2025
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.
- Rates current for 2025.
- The 9% reduced rate on hotel and overnight accommodation is scheduled to rise to 21% from 1 January 2026.
- Choose the correct rate for the specific goods or services using Belastingdienst guidance.
Reviewed by Vikas Dulgunde.