Netherlands VAT (BTW) calculator 2026
Add VAT to a net amount or remove it from a gross amount. The Netherlands applies a standard rate of 21% and a reduced rate of 9%.
How this is calculated
- Identify the applicable BTW (VAT) rate: standard 21% for most goods and services; reduced 9% for food, medicines, books, passenger transport, hairdressing, campsite accommodation, cultural and sports access; zero rate 0% for exports, intra-EU business-to-business supplies, and international transport.
- To convert from a VAT-exclusive price to inclusive: VAT amount = price × rate; inclusive price = price × (1 + rate). At 21% the inclusive price is 1.21 × exclusive price.
- To extract VAT from a VAT-inclusive price: VAT amount = inclusive price × rate / (1 + rate); exclusive price = inclusive price / (1 + rate). At 21%: exclusive price = inclusive price / 1.21; at 9%: exclusive price = inclusive price / 1.09.
- Round the VAT amount to the nearest cent per invoice line total, not per individual unit.
- Important 2026 rule: hotel, pension, and holiday-park accommodation (logies) now carries 21% BTW, up from 9%, from 1 January 2026. Campsite accommodation remains at 9%. VAT-exempt supplies such as healthcare, education, and financial services fall outside the scope of this calculator.
FAQ
Which goods and services qualify for the reduced 9% BTW rate?
The 9% rate applies to food and non-alcoholic beverages, drinking water, medicines and medical devices, books and e-books, passenger transport, hairdressing, repair of bicycles, shoes and clothing, campsite accommodation, access to cultural and sports events, and online news platforms. Hotel and pension accommodation moved to 21% from 1 January 2026.
How do I reverse-calculate the VAT from a price that already includes BTW?
Divide by (1 + rate). At 21%: BTW = inclusive price × 21/121; exclusive price = inclusive price / 1.21. At 9%: BTW = inclusive price × 9/109; exclusive price = inclusive price / 1.09. The calculator applies this formula automatically when you select the inclusive-to-exclusive direction.
What is the KOR and when does no BTW apply?
The kleineondernemersregeling (small-business scheme, KOR) allows businesses with annual turnover up to €20,000 to opt out of VAT registration. A KOR-registered business does not charge BTW to customers and cannot reclaim input VAT. If you operate under the KOR, this BTW calculator does not apply to your invoices.
Why did hotel accommodation move from 9% to 21% BTW in 2026?
The Dutch government raised the BTW rate on logies (hotel, pension, and holiday-park accommodation) from 9% to 21% with effect from 1 January 2026. Campsite accommodation is excluded from that change and remains at 9%. The 21% rate applies from the moment of payment — a booking paid in 2025 for a 2026 stay is therefore subject to 21%.
How is BTW handled for services supplied to business customers in other EU countries?
Most B2B services supplied to a VAT-registered business in another EU member state fall under the reverse-charge mechanism (verleggingsregeling): you invoice at 0% BTW and the recipient self-assesses VAT at their domestic rate. For B2C cross-border digital services, EU One Stop Shop (OSS) rules may apply. This calculator covers Dutch domestic BTW rates only.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 95 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- Belastingdienst — Handboek Loonheffingen 2026 versie maart 2026 — Tabel 1
- Belastingdienst — Belastingdienst — Hoeveel premie volksverzekeringen betaalt u? 2026
- Belastingdienst — Belastingdienst — ZVW percentages 2026
- Belastingdienst — Belastingdienst — Tabel algemene heffingskorting 2026
- Belastingdienst — Belastingdienst — Tabel arbeidskorting 2026
- Belastingdienst — Belastingdienst fisin2026 — heffingskortingen overzicht
- Belastingdienst — Belastingdienst — AWf WW premie lage/hoge 2026
- wetten.overheid.nl — Wet minimumloon en minimumvakantiebijslag — Art. 15 (vakantiegeld = 8% of wages)
- Belastingdienst — Belastingdienst — Zelfstandigenaftrek 2026 (EUR 1,200; was EUR 2,470 in 2025)
- Belastingdienst — Belastingdienst — Urencriterium voorwaarden 2026
- Belastingdienst — Belastingdienst fisin2026 — Ondernemersaftrek en investeringsaftrek
- Belastingdienst — Belastingdienst — MKB-winstvrijstelling 2026 = 12.7% (unchanged from 2025)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.