What are the Dutch BTW (VAT) rates?

The Netherlands has two main VAT rates: 21% (the standard rate, hoog tarief) applied to most goods and services, and 9% (the reduced rate, laag tarief) applied to food and beverages for human consumption, medicines and medical aids, books and digital publications, hotel accommodation, agricultural inputs, and certain cultural and sporting services. Some supplies are BTW-exempt (vrijgesteld), such as healthcare, education, and financial services.

How is BTW added to a net price?

Multiply the net (BTW-exclusive) price by (1 + rate). For the 21% rate: gross = net × 1.21. For the 9% rate: gross = net × 1.09. The BTW amount equals gross minus net, which is simply net × rate.

How do I extract BTW from a gross (BTW-inclusive) price?

Divide the gross amount by (1 + rate) to get the net price. For 21%: net = gross ÷ 1.21; BTW = gross − net. For 9%: net = gross ÷ 1.09; BTW = gross − net. This reverse-charge formula is standard in Dutch accounting (terugrekenen).

Which goods and services qualify for the 9% reduced BTW rate?

Items taxed at 9% include food and beverages (excluding alcoholic drinks and restaurant/cafe meals at the standard 21%), non-alcoholic drinks, medicines and medical devices, books, newspapers and magazines (including digital editions), hotel and campsite accommodation, hairdressing, renovation and repair of dwellings older than two years, agricultural inputs, and entrance fees to museums, cinemas, zoos, sports events, and concerts.

What information must a Dutch VAT invoice include?

A Dutch invoice must state: the date of issue; a unique sequential invoice number; the BTW identification number of both the supplier and the customer (for B2B); a full description of goods or services; the quantity and unit price; the taxable amount per BTW rate; the applicable BTW rate(s); the total BTW amount; and the total invoice amount including BTW. The supplier's name and address, and the customer's name and address, must also appear.

When must a business register for BTW in the Netherlands?

Any business or self-employed person (ondernemer) that makes taxable supplies in the Netherlands must register with the Belastingdienst for BTW, regardless of turnover. There is no registration threshold for BTW (unlike Germany). However, the kleineondernemersregeling (KOR) allows businesses with annual turnover below EUR 20,000 to opt out of charging BTW and filing BTW returns, at the cost of not being able to reclaim input BTW.

Netherlands VAT Calculator

Name: Netherlands VAT Calculator
Availability: InStock
Author: Nham Vu

Add or remove Dutch BTW (21% standard or 9% reduced rate) from any net or gross price — instantly see the tax amount and totals.

BTW Calculator

BTW Rate (Tarief)

Standard rate (hoog tarief) applies to most goods and services.

Calculation Mode

Enter a net (BTW-exclusive) price to calculate BTW and gross total.

Amount (EUR)

€

Item Description (optional)

Result

Enter an amount on the left to see the BTW breakdown.

Dutch BTW Rates at a Glance

21% — Standard Rate

Electronics, clothing, vehicles, alcoholic beverages, restaurant meals, most services, and professional fees.

9% — Reduced Rate

Food (non-alcoholic), medicines, books, newspapers, hotel stays, hairdressing, museum and sports event tickets, renovation of older homes.

Line Items (Factuurregels)

No items added yet. Use "Add to Table" to build a running invoice total.

Description	Rate	Net	BTW	Gross
Total		€0.00	€0.00	€0.00

Summary

Add or remove Dutch BTW (21% standard or 9% reduced rate) from any net or gross price — instantly see the tax amount and totals.

How it works

Select the BTW rate: 21% (standard hoog tarief) or 9% (reduced laag tarief).
Choose the calculation direction: "Add VAT" to work from a net price, or "Remove VAT" to extract BTW from a gross price.
Enter the amount in euros in the input field.
The net price, BTW amount, and gross total are shown instantly.
Optionally enter an item description and click "Add to Table" to log line items.
The table accumulates entries and shows a running total with combined BTW.

Use cases

Calculate the BTW amount to include on a Dutch invoice (factuur).
Find the net price before VAT from a gross receipt or supplier quote.
Verify BTW amounts on invoices from Dutch vendors.
Total multiple line items and see the combined VAT for a BTW aangifte (VAT return).
Apply the 9% reduced rate to food, medicine, books, or other eligible goods.
Convert between net and gross prices for business pricing decisions in the Netherlands.
Calculate BTW on imported goods subject to Dutch import VAT.
Check that a quoted price correctly reflects the applicable Dutch BTW rate.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu