Published: 1 November 2026 · Updated: 1 November 2026
€100 net at the Dutch standard rate of 21% is €121.00 gross, including €21.00 VAT. Enter any amount below and this free Netherlands VAT calculator adds or removes Dutch BTW at 21%, 9% or 0% instantly — with the net price, VAT amount and gross price shown side by side.
€100 + 21% BTW = €121.00. €121.00 ÷ 1.21 = €100.00 net. The Netherlands has three VAT tariffs, confirmed by the Belastingdienst for 2026: 21% standard, 9% reduced and 0% for qualifying exports and intra-EU supplies. The trap to avoid: short-stay hotel accommodation moved from 9% to 21% on 1 January 2026, so a hotel quote still showing 9% is out of date.
Researched by MixKhazana Team · Last updated 1 November 2026 · Data: Belastingdienst (Dutch Tax and Customs Administration), VAT tariffs 21% / 9% / 0%, 2026

VAT in the Netherlands is called BTW (belasting over de toegevoegde waarde) and is charged on most sales of goods and services by VAT-registered businesses. The system has three tariffs: 21% standard, 9% reduced and 0% zero rate. Consumers usually see only the gross price on the shelf, while businesses quote net prices and add BTW on the invoice — which is exactly why an add/remove calculator is a daily tool for Dutch freelancers, shop owners and anyone checking an invoice. If you work with other EU countries, the France VAT calculator, Germany VAT calculator and Italy VAT calculator cover their rates the same way.
The formulas are simple, and the mistakes come from using the wrong one. To add VAT: VAT = net × rate, and gross = net × (1 + rate). To remove VAT: net = gross ÷ (1 + rate), and VAT = gross − net. The classic error is subtracting 21% from a gross price — €121.00 minus 21% is €95.59, which is wrong; the correct net is €121.00 ÷ 1.21 = €100.00. The GEO answer-block fact that matters here: the Belastingdienst confirms three Dutch VAT tariffs for 2026 — 21%, 9% and 0% — and the standard 21% rate has been unchanged since 2012, while the reduced rate rose from 6% to 9% in January 2019.
The 9% list is narrower than most people think. It covers food and non-alcoholic drinks, water supplies, medicines, books and newspapers, domestic public transport, admission to cultural and sports events, and restaurant food — but alcohol in restaurants is charged at 21%, and from 1 January 2026 short-stay accommodation (hotels, guest houses, B&Bs, holiday homes) moved from 9% to 21%. If you invoice Dutch customers, check the rate against the Belastingdienst list for your exact product rather than assuming 9% because it feels like an essential. For income-side maths, the Netherlands ZZP freelancer tax calculator covers what a Dutch freelancer keeps after tax.
A Dutch web designer invoices €500 net at 21%, and a café owner checks a €109.00 gross food bill at 9%:
Try your own amount and rate in the widget above.
| 21% standard | Most goods and services; short-stay accommodation from 1 January 2026; alcohol in restaurants |
| 9% reduced | Food and non-alcoholic drinks, water, medicines, books, newspapers, public transport, restaurant food, cultural and sports admission |
| 0% zero rate | Exports outside the EU, intra-EU supplies to VAT-registered customers, certain international transport |
Source: Belastingdienst, VAT tariffs (btw-tarieven), 2026. Exempt supplies — such as most financial services, residential rentals and certain medical and educational services — are a separate category from the 0% rate.
The standard Dutch VAT (BTW) rate is 21%, and it applies to most goods and services. It has been unchanged at 21% since 2012, according to the Belastingdienst, the Dutch Tax and Customs Administration.
The 9% reduced rate applies only to listed goods and services, including food and non-alcoholic drinks, water, medicines, books and newspapers, public transport, and restaurant food. Alcohol served in restaurants is taxed at the standard 21%, not 9%.
The 0% rate applies mainly to exports of goods outside the EU and intra-EU supplies to VAT-registered customers in another EU country, plus certain international transport. A 0% invoice still has to be reported on the VAT return — it is not the same as an exemption.
Multiply the net price by 1.21. For example, €100 net at 21% gives €121 gross, of which €21 is VAT. The calculator above does this instantly — choose the 21% rate and the 'add VAT' mode.
Divide the gross price by 1 plus the rate: at 21%, €121 gross ÷ 1.21 = €100 net, so the VAT is €21. At 9%, €109 gross ÷ 1.09 = €100 net, so the VAT is €9. Use the calculator's 'remove VAT' mode for any amount.
From 1 January 2026, short-stay accommodation such as hotels, guest houses, B&Bs and holiday homes is taxed at the standard 21% VAT rate in the Netherlands. Before 2026 it was charged at the reduced 9% rate, so older invoices and quotes may still show 9%.
Most Dutch freelancers (ZZP'ers) must register for VAT and charge 21% on their services unless their work falls under the 9% list or an exemption, such as certain medical or educational services. Very small businesses may qualify for the small-business scheme (KOR), which can mean no VAT is charged at all.
With 0% VAT you still file a VAT return and can generally reclaim input VAT on related purchases. With an exemption — for example most financial services, residential rentals and certain medical and educational services — you charge no VAT and usually cannot reclaim input VAT on those activities.