VAT (btw) Calculator Netherlands (21%)

The reduced 9% rate applies to the supplies listed in Tabel I of the Wet OB 1968 (art. 9(2)(a)): foodstuffs other than alcohol, water, medicines, books and periodicals, passenger transport, hairdressing, repair of bicycles, shoes and clothing, admission to museums, zoos, cinemas, performances and sports events, performing artists, camping pitches, and food served on the spot in hotels and restaurants.

Lodging is no longer on that list. Since 1 January 2026, lodging in hotels, pensions and holiday businesses for a short stay is taxed at 21%, including the facilities that belong to it. A payment made in 2025 for a stay in 2026 or later also carries 21% (Belastingdienst).

The nil rate of Tabel II (art. 9(2)(b)) covers goods exported from the Union, goods sent to another member state where they are taxed as an intra-Community acquisition, and supplies for sea-going ships and aircraft.

Exempt supplies are listed in art. 11(1): sale of immovable property (with exceptions such as a building supplied up to two years after first use), letting of immovable property (not short-stay hotel letting or parking spaces), healthcare by regulated practitioners, insurance, gambling and education.