How Dutch VAT (BTW) Works in 2026: 21% and 9% Rates Explained
In the Netherlands, VAT is called BTW (belasting over de toegevoegde waarde), also known as omzetbelasting. There are two rates you meet in daily life: a 21% standard rate (hoog tarief) and a 9% reduced rate (laag tarief). This guide explains what each rate covers, the difference between net, BTW and gross, how to pull the BTW back out of a price that already includes it, and the one change that took effect on 1 January 2026.
The two BTW rates
Most goods and services are taxed at the 21% standard rate. The 9% reduced rate is reserved for essentials and a defined list of goods and services. A 0% rate also exists, but it applies mainly to exports and intra-EU supplies rather than ordinary purchases, so the calculator exposes only 21% and 9%.
| Rate | Name | Typical coverage |
|---|---|---|
| 21 % | Standaardtarief (hoog) | Most goods and services: electronics, clothing, furniture, fuel, professional services |
| 9 % | Verlaagd tarief (laag) | Food and groceries, water, medicines, books, newspapers, culture, sport, passenger transport, hairdressing |
| 0 % | Nultarief | Exports and intra-EU supplies (not exposed in this tool) |
Net, BTW and gross
Three figures describe any priced item. The net amount (netto, excl. BTW) is the price before tax. The BTW is the tax itself, a percentage of the net. The gross amount (bruto, incl. BTW) is the net plus the BTW, which is what a consumer actually pays at the till. On a net price of 100 EUR at 21%, the BTW is 21 EUR and the gross is 121 EUR.
Extracting BTW from a gross amount
Receipts and consumer prices usually show the gross amount only, so a common task is working backwards to the net and the BTW. You divide the gross by 1 plus the rate, not simply take 21% of the gross. Take a gross price of 121 EUR including 21% BTW. The net is 121 divided by 1.21, which is 100 EUR, and the BTW is the remaining 21 EUR. Taking 21% of 121 would wrongly give 25.41 EUR, which is why the division matters.
| Step | Amount |
|---|---|
| Gross (incl. 21% BTW) | 121.00 EUR |
| Divide by 1.21 | 100.00 EUR net |
| BTW (gross minus net) | 21.00 EUR |
| Check: net plus BTW | 121.00 EUR |
What changed in 2026
From 1 January 2026, short-stay accommodation (logies) such as hotels, holiday homes and bed-and-breakfasts moved from the 9% reduced rate to the 21% standard rate. The government had also planned to raise the rate on culture, media, sport and books, but that increase was cancelled, so those categories stay at 9%. Campsites keep the 9% rate as well.
Try the BTW toolCalculate Dutch BTW for 2026. Enter a net amount (excl. BTW) or a gross amount and get the full breakdown at the 21% standard rate or the 9% reduced rate.Related articles