BelgiumManual

Value Added Tax in local language is "Belasting over de Toegevoegde Waarde" (BTW) – in Dutch – and "Taxe sur la Valeur Ajoutée" (TVA) – in French

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):

  • 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%

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