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Belgian VAT Rates

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Belgian VAT Rates

Value Added Tax in local language is Belasting over de Toegevoegde Waarde (BTW) – in Dutch – and Taxe sur la Valeur Ajoutée (TVA) – in French -. The Belgian VAT rates are:

  • Standard rate: 21%
  • Reduced rates: 12% and 6%

Belgium has opted for the reduced and super-reduced VAT rates on a number of items allowed by the VAT Directive (source: European Commission):

 Item

 VAT rate

 Foodstuff 

 0%, 6% and 12%

 Water supplies

 6%

 Pharmaceutical products

 6% and 21%

 Medical equipment for disabled persons

 6% and 21%

 Children´s car seats

 21%

 Passenger transport

 6% and 0%

 Books

 6% and 21%

 Books on other physical means of support

 21%

 Newspapers

 0%, 6% and 21%

 Periodicals

 0%, 6% and 21%

 Admission to cultural services (theater, etc)

 6%

 Admission to amusement parks

 6%

 Pay TV / cable

 21%

 TV licenses

 21%

 Writers / composers

 6% and 21%

 Hotel Accommodation

 6%

 Restaurant and catering services

 12%

 Restaurants

 12%

 Admission to sporting events

 6%

 Medical and dental care

 21%

 Shoes and leather goods

 6%

 Clothing and household linen

 6%

 Hairdressing

 21%