In the Netherlands, Value-Added Tax (VAT) is levied. VAT is a general consumption tax that is charged directly on the sale of goods and services in the Netherlands.

The different VAT rates in the Netherlands are:

Rate Type Goods and services
21% General/high All goods and services, except those excluded
9% Low Common products or services such as food and drinks, agricultural products and services, medicines, books, daily newspapers and magazines (find the extensive list)
0% Zero Business conducted in foreign countries from the Netherlands; supply of goods from the Netherlands to another EU country; services related to cross-border transactions; international transport of passengers


Some goods and services are exempt from VAT. You can find more information about these exemptions on the Tax and Customs Administration’s website.

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