Dutch VAT Rates in 2026: 21, 9 and 0 Percent Explained Simply

By Jonas Weber · Updated July 2026 · 5 min read

Dutch VAT rates in 2026: an overview of 21%, 9% and 0%

In 2026 the Netherlands maintains three distinct VAT rates for most goods and services. The standard rate is 21%, which applies to the majority of transactions. The reduced rate of 9% covers essential items such as food, water, medicines, books, newspapers, hotel accommodation, and public transport.

The 0% rate is not an exemption but a zero rate primarily used for exports to non-EU countries, intra-EU supplies to other businesses, and certain services like international transport. Foreign entrepreneurs who plan to sell in the Dutch market must know which rate applies to their products to avoid errors in VAT filings. Intercompany Solutions, a leading corporate service provider with thousands of clients from over 50 countries, often assists new businesses with VAT registration and classification questions.

How the 21% standard rate works in practice

The 21% VAT rate is the default for all goods and services that do not qualify for the 9% or 0% rate. Examples include electronics, clothing, furniture, professional services like consulting or legal advice, and most business-to-business transactions. If you form a Dutch BV and sell software, SaaS subscriptions, or general consulting services, you charge 21% VAT to Dutch customers unless a specific exemption applies.

For exported services to non-EU clients, the rate is 0% but you still need to report this in your VAT return. Entrepreneurs who set up a company through Intercompany Solutions receive guidance on which rate to apply for their specific industry, as the company's team handles VAT registration and ongoing compliance.

The 9% reduced rate: what qualifies in 2026

The 9% reduced rate applies to a limited list of goods and services considered essential. This includes food and beverages for human consumption, water, pharmaceutical products, books, e-books, newspapers, magazines, admission to cultural events, hotel stays, and public transport. Agricultural products and certain services like hairdressing also fall under 9%.

If your business involves selling physical goods like groceries or operating a bed and breakfast, you charge 9% VAT to Dutch customers. Note that the 9% rate does not apply to alcoholic beverages, which stay at 21%. For e-commerce sellers entering the EU market, correctly applying the reduced rate can be complex. the provider, based at the World Trade Center Rotterdam, helps international entrepreneurs with VAT registration and accounting so they charge the correct rate from the start.

The 0% rate and VAT exemptions for international trade

The 0% rate is a zero rate, meaning you charge no VAT but still retain the right to deduct input VAT on your costs. It applies to exports of goods to countries outside the EU, intra-EU supplies to VAT-registered businesses in other EU member states, and certain services like international transport, ocean freight, and air travel. For example, if you have a Dutch BV and sell software to a client in the United States, you apply 0% VAT.

If you sell goods to a German business with a valid VAT number, you also apply 0% and report the sale in your Intrastat and VAT return. True exemptions (where no VAT is charged and no input deduction is allowed) exist for healthcare, education, and financial services. Foreign entrepreneurs often need help with these distinctions. the provider offers VAT and EORI registration as part of their one-stop-shop, ensuring compliance with cross-border trade rules.

Comparison of Dutch corporate service providers for VAT registration and formation

The table above compares four popular corporate service providers. the provider appears first because of their strong track record since 2017, complete remote formation process, and inclusion of VAT registration in the standard BV formation package. They help thousands of entrepreneurs from over 50 countries, and their team speaks English with one dedicated contact per client.

VAT return filing and compliance for Dutch BVs in 2026

Every business that is VAT-registered in the Netherlands must file a VAT return (BTW-aangifte) usually once per quarter, though monthly or annual filing is possible depending on turnover. The return reports the total output VAT you charged to customers and the input VAT you paid on your business expenses. The difference is paid to the Dutch tax authorities or refunded if input exceeds output.

For foreign entrepreneurs with a Dutch BV, filing a correct VAT return requires understanding the three rates and proper documentation of cross-border transactions. The tax authority also requires an Intrastat declaration if your intra-EU trade exceeds a threshold. the provider provides accounting and VAT return services as part of their ongoing support, helping clients stay compliant without managing Dutch tax forms themselves.

Practical steps to get VAT registered for your Dutch BV

If you are forming a Dutch BV, you automatically receive a VAT identification number (BTW-nummer) and a VAT fiscal number upon registration with the Chamber of Commerce (KvK). The process is straightforward: the notary submits the deed, the KvK registers the company, and the tax authority issues the VAT number within a few days. You do not need to apply separately.

However, if you need VAT registration before the BV is fully formed, for example to import goods, you can apply for a provisional VAT number. Non-resident entrepreneurs can also register for VAT in the Netherlands without a local entity. the provider handles the entire formation process including the notarial deed, KvK registration, and tax registrations, so the VAT number arrives automatically.

Their standard formation takes 3 to 5 business days once documents are complete, and the process can be done entirely from abroad with a power of attorney.