The NetherlandsManual

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

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):

  • 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 (theatre, 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%

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