Netherlands BTW / VAT calculator
Dutch BTW has two rates: 21% standard and 9% reduced. The reduced rate covers food, books, public transport and a handful of other essentials.
Calculate BTW for Netherlands
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The two Dutch BTW rates in 2026
- Hoog tarief — 21%: most goods and services. Standard rate since October 2012, raised from 19%.
- Laag tarief — 9%: food and drink (non-alcoholic, excluding restaurant meals — see below), books, newspapers, public transport, hotel accommodation, art, certain household services (cleaning, repairs of bicycles and shoes).
- Nultarief — 0%: exports outside the EU, intra-EU sales to VAT-registered businesses (reverse charge), international passenger transport.
Restaurant context: BTW on food vs alcohol
Restaurant meals in the Netherlands are taxed at the 9% reduced rate for food and non-alcoholic drinks. Alcohol served with the meal is at 21%. The split is line-by-line on the bill. Takeaway food for immediate consumption is also at 9%.
The math: add or remove BTW
- Add 21% BTW: gross = net × 1.21
- Remove 21% BTW: net = gross ÷ 1.21
- Add 9% BTW: gross = net × 1.09
- Remove 9% BTW: net = gross ÷ 1.09
Worked example: a Dutch B2B service invoice shows net €1,000 + 21% BTW = €1,210 gross. The customer pays €1,210; the supplier remits €210 to the Belastingdienst on the next BTW-aangifte (quarterly or monthly depending on turnover).
Kleine Ondernemers Regeling (KOR) — small-business exemption
Dutch businesses with annual turnover below €20,000 can opt into the Kleine Ondernemers Regeling (KOR): no BTW charged on invoices, no BTW reclaimed on expenses, exempt from periodic BTW returns. The opt-in is binding for at least three years. KOR is most useful for low-overhead service businesses; high-input businesses (manufacturers, retailers) usually prefer regular BTW registration.
Common Dutch BTW edge cases
- Books and e-books: Both at 9% since January 2020 (e-books moved down from 21% with the EU directive change).
- Hotel accommodation: 9% reduced rate. One of the lower European tourism-VAT rates.
- Streaming subscriptions: 21% standard rate. The Netherlands debated reducing digital media to 9% but did not act through 2024.
- Bicycle repairs: 9% reduced rate, part of a broader policy supporting cycling infrastructure.
How to use the calculator
Select 21% or 9%, enter the amount, and pick add-BTW or remove-BTW. The calculator returns net, BTW and gross. For mixed-rate baskets, run each line separately and total.
Frequently asked questions
What is the Dutch BTW rate in 2026?
The standard Dutch BTW rate is 21%. A reduced 9% rate applies to food, books, public transport, hotels and certain household services.
When did Dutch BTW change to 21%?
The standard rate increased from 19% to 21% on 1 October 2012. The 9% reduced rate (previously 6%) increased on 1 January 2019.
What is the Kleine Ondernemers Regeling threshold?
A Dutch business qualifies for the KOR if annual turnover is below €20,000. Opting in is binding for three years and exempts the business from charging BTW and from periodic BTW returns.
Are restaurant meals at 9% BTW in the Netherlands?
Yes — food and non-alcoholic drinks served in restaurants and cafés are at the 9% reduced rate. Alcohol served with the meal is at 21%.
Can tourists from outside the EU reclaim Dutch BTW?
Yes, on purchases over €50 per shop in a single day, with goods leaving the EU within three months. Most large Dutch retailers participate in Global Blue or Planet refund schemes; get the validated stamp at Schiphol customs before departure.