Standard 21% · Reduced 9% food and medicines · Netherlands BTW 2026
The Netherlands has a standard VAT rate (BTW — belasting over de toegevoegde waarde) of 21%. A reduced 9% rate applies to food, medicines, books, art, and some services. A 0% rate applies to exports and intra-EU supplies.
Quick answer
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Calculator
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
Quick amounts
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Netherlands VAT rates
Type any rate directly in the rate field above to switch rates.
How to use and formula
Enter the amount, use the standard 21% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 21%: €100 net becomes €121.00 gross.
Fast checks for adding or removing VAT at the most common rates.
€121.00 gross
€100.00 x 21% = €21.00 VAT.
€100.00 net
€121.00 ÷ 1.21 = €100.00 before VAT.
Rates and rules on this page were last reviewed in January 2026 against https://www.belastingdienst.nl. Use the linked authority for filing, registrations, or address-specific compliance.
The Netherlands applies a 21% standard BTW rate to most goods and services. The 9% reduced rate covers food, non-alcoholic drinks, medicines, books, newspapers, art, passenger transport, and hotel accommodation. The Netherlands has relatively few exemptions and a comprehensive VAT base.
Netherlands may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
To extract VAT, divide by 1 + rate/100 — do not subtract 21% from the total.
The Netherlands standard BTW rate is 21%. The reduced rate is 9% for food, medicines, books, and some services.
To remove 21% Dutch BTW: divide by 1.21. €121 ÷ 1.21 = €100 net. The BTW element is €21.
BTW stands for Belasting over de Toegevoegde Waarde — the Dutch term for Value Added Tax.
Use this page to add VAT, remove VAT, or check invoice math for Netherlands. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.