Short answer: the standard Dutch VAT rate is 21%. Food and certain services, among others, are taxed at 9%. The 0% rate mainly applies to exports and supplies of goods to businesses in other EU countries. Services to EU businesses are usually reverse-charged. Some services, such as certain healthcare, are exempt.
The rates
| Rate | For (examples) | Reclaim VAT on costs? |
|---|---|---|
| 21% | Most goods and services | Yes |
| 9% | Food, and for example museums, zoos and theatres | Yes |
| 0% | Exports and supplies of goods to businesses in other EU countries | Yes |
| Exempt | For example financial services and certain healthcare | No |
Note the difference between 0% and exempt. At 0% you can reclaim the VAT on your costs. With an exemption you cannot.
What changed in 2026?
Since 1 January 2026, accommodation (hotels, holiday homes, static caravans) is taxed at 21% instead of 9%. Breakfast sold separately stays at 9%. The planned increase for culture, media and sport was cancelled: they stay at 9%.
VAT exemption for healthcare, such as psychologists
Medical care is exempt from VAT when provided by someone in a BIG-registered profession, within their expertise, or by someone with an equivalent level of qualification. Whether this applies to your practice depends on your training, registration and the type of treatment. We are happy to check it for you.
Reverse-charge VAT in construction
If you work as a subcontractor in construction, you do not charge VAT to the main contractor. You write “btw verlegd” (VAT reverse-charged) on your invoice, together with your client’s VAT ID. The main contractor accounts for the VAT. The same scheme applies in cleaning and landscaping, among others.
Low turnover?
If your turnover is at most €20,000 this year and last year, you may be able to use the small business scheme and not charge VAT at all.
Sources
This article gives general information and is not personal advice. Rules and amounts change; to find out what applies to your situation, get in touch with us.