BTW rates in the Netherlands
The Netherlands charges 21% BTW as the general rate and 9% on a defined list of basics — food and drink, medicines, books and newspapers, passenger transport, and a short list of labour-intensive services including haircuts and bicycle repair. A 0% rate applies to exports.
| Rate | Applies to |
|---|---|
| 21% | Algemeen tarief — most goods and services, and from 1 January 2026 also accommodation |
| 9% | Verlaagd tarief — food and drink, medicines, books, newspapers, haircuts, bicycle repair, passenger transport |
| 0% | Nultarief — exports and goods placed in a customs warehouse |
From 1 January 2026 accommodation moved to 21% — and breakfast did not
The Belastingdienst announced that from 1 January 2026 the supply of accommodation is taxed at 21%, up from the 9% reduced rate. But the change is narrower than it first looks, and the detail matters to anyone letting a room.
Facilities offered separately — breakfast, access to a swimming pool, entry to an attraction park — stay at 9%. Only the lodging itself moved. Which means an all-in price now has to be split between the two rates, and the Belastingdienst specifies how: by comparing the market values of the separate elements.
Their own worked example is the clearest way to see it. A weekend stay for two has a market value of €280 and the breakfast €70, so €350 in total — lodging is 280/350 = 80% of the value and breakfast 70/350 = 20%. If you charge an all-in price of €150 excluding BTW, you split it in that ratio: €120 taxed at 21% and €30 taxed at 9%. Charging the whole €150 at 21% overpays; charging it all at 9% underpays and is an error the Belastingdienst can correct against you.
Adding BTW
To add BTW to a net (pre-tax) price at the standard rate: gross = net × 1.21. The BTW is 21% of the net amount.
Removing BTW
To find the BTW already inside a gross (BTW-inclusive) price: net = gross ÷ 1.21, then BTW = gross − net. Equivalently, the BTW is 21 ⁄ 121 of the gross — so at 21% the BTW is 21/121 of the gross — a shade over one sixth.
Frequently asked questions
What is the the Netherlands BTW rate?
The standard rate is 21%, with 2 other rates in force (9%, 0%) for the categories listed above. The general rate has been 21% since 1 October 2012; the reduced rate rose from 6% to 9% in 2019.
Why is 21% of the gross price the wrong answer?
Because BTW is charged on the net price, not on the total. On a €100 gross amount at 21%, the BTW is €17.36, not €21.00 — the net is €82.64. Use the "Remove BTW" mode above and the calculator does it for you.
I let a holiday home — what do I charge from 2026?
21% on the accommodation itself. Any facility you supply separately, such as breakfast, stays at 9%. For an all-in price, split the fee between 21% and 9% in proportion to the market values of the separate elements, as in the Belastingdienst example above.
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This calculator uses BTW rates published by the Belastingdienst and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from the Belastingdienst.