Global VAT CalcNetherlands VAT Calculator
Last reviewed 16 October 2026
Dutch BTW runs at 21% standard over a 9% reduced rate — and from 2026, short-stay accommodation moved up to 21%, a change worth knowing if you invoice tourism services.
BTW rates, and the 2026 accommodation change
| Rate | Typical application |
|---|---|
| Standard — 21% | Most goods and services, including software and digital services. |
| Reduced — 9% | Food, medicines, books, art, passenger transport and cultural events. |
| Zero — 0% | Exports and certain cross-border supplies. |
One recent change to note: from 2026, short-stay accommodation that previously fell under the 9% rate is taxed at the standard 21% — a reminder to check current coverage before invoicing tourism services.
21% on the back of a napkin
Adding: €100 net → €121, with €21 of BTW. Removing: €121 ÷ 1.21 = €100 net. Another pair: €800 net → €968 gross; €2,420 gross → €2,000 net, with €420 inside.
Napkin check: at 21%, the BW inside a gross figure is a shade over a sixth of it, about 17.4%. Handy for spotting when a teruggaaf (refund) number looks wrong before you file.
KOR, filing and cross-border
- KOR (kleineondernemersregeling): small businesses below the turnover limit set by the Belastingdienst can apply the small business scheme — charging no BTW and reclaiming none. It simplifies life but forfeits input reclaim, so compare carefully.
- Filing: returns are generally filed quarterly (monthly for larger businesses) through the Belastingdienst portal, with an annual declaration for the small business scheme.
- Cross-border: intra-EU B2B services follow the reverse charge; EU distance sales run through OSS. Dutch VAT numbers start with NL and are VIES-checkable.
Related tools
Germany VAT calculator · Ireland VAT calculator · Reverse VAT calculator · All VAT rates
Dutch VAT questions
What is the standard VAT rate in the Netherlands?
21% (BTW). A 9% reduced rate applies to items including food, medicines, books and transport.
What is the KOR in the Netherlands?
The kleineondernemersregeling (small business scheme): qualifying small businesses are exempt from charging and reclaiming BTW. Check the Belastingdienst for the current turnover limit.
How do I remove 21% BTW from a price?
Divide by 1.21. €121 gross gives €100 net with €21 of BTW.
How often do Dutch businesses file VAT returns?
Generally quarterly, or monthly for larger businesses, through the Belastingdienst.
Did Dutch VAT change for holiday rentals?
Yes — short-stay accommodation moved from the 9% reduced rate to the 21% standard rate from 2026. Confirm current coverage before invoicing.
Rates checked against Belastingdienst sources on 16 October 2026 · Methodology · Editorial standards · Report an error