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Dutch VAT rates

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Dutch VAT rates

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate:

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

The Netherlands has opted for the reduced on a number of items allowed by the VAT Directive. Super-reduced rates do not apply in The Netherlands (source: European Commission):

 Item

 VAT rate

 Foodstuff

 6%

 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 21% (also exempt)

 Books

 6%

 Books on other physical means of support

 6%

 Newspapers

 6%

 Periodicals

 6%

 Admission to cultural services (theater, etc)

 6%

 Admission to amusement parks

 6%

 Pay TV / cable

 21%

 TV licenses

 Exempt

 Writers / composers

 6% or Exempt

 Hotel Accommodation

 6%

 Restaurant and catering services

 6%

 Restaurants

 6%

 Admission to sporting events

 6%

 Medical and dental care

 21% or Exempt

 Repairing shoes and leather goods

 6%

 Repairing clothing and household linen

 6%

 Hairdressing

 6%