VAT rates in the Netherlands
| Rate | Applies to |
|---|---|
| 21% | Standard rate – everything that is not reduced |
| 9% | Food and non-alcoholic drinks, books, medicines and passenger transport |
In the Netherlands VAT is called btw. Prices for consumers are inclusief btw; business prices are often exclusief btw (ex. btw). Dutch businesses usually file their VAT return every quarter.
How to add 21% VAT
Multiply the net price by 1.21:
Gross = Net × 1.21
Example: a net price of €150 × 1.21 = €181.50. The VAT is €31.50.
How to remove VAT from a gross price
Divide the price that includes VAT by 1.21. Do not simply subtract 21% – that gives the wrong answer, because VAT is a percentage of the net price.
Net = Gross ÷ 1.21
Example: €24.20 ÷ 1.21 = €20 net, so the VAT is €4.20.
Reduced rate example: a price of €109 including 9% VAT is €100 net + €9 VAT.
Small business scheme (KOR)
Businesses with a turnover of no more than €20,000 a year can apply for the small business scheme (kleineondernemersregeling, KOR). They then do not charge btw, but cannot reclaim the btw they pay either.
How to use this calculator
- Netherlands is already selected with its standard rate of 21%. Tap a reduced rate if it applies to your product or service.
- Choose Add VAT for a net amount or Remove VAT for a price that already includes VAT.
- Type the amount – the net price, the VAT and the gross total update instantly, together with the formula.
Rates last checked on 1 November 2026. Which rate applies depends on the exact product or service – for your own case, check the Dutch Tax Administration (belastingdienst.nl).
Frequently asked questions
What is the VAT rate in the Netherlands?
How do I calculate 21% VAT backwards?
What is VAT called in the Netherlands?
Last reviewed: November 13, 2026
Results are estimates for general information only and are not financial, tax, medical or legal advice. Check important figures with a qualified professional.