Belgium VAT Rates
The standard rate in Belgium is 21%, in force since 1 January 1996. Before that, Belgium changed it 6 times since 1971 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
21%
Since 1 January 1996 — 30 years
Previous rate
20.5%
Until 31 December 1995
First recorded rate
18%
From 1 January 1971
Belgium VAT Rates in Force Today
- Standard rate
- 21%
- Reduced rates
- 6%, 12%
- Super-reduced rate
- None
- Parking rate
- 12%
- Local name
- Belasting over de toegevoegde waarde (BTW)
- Currency
- EUR
Checking a Belgian VAT number rather than a rate? The number format, its regex and verified example numbers are on the Belgium VAT number page.
Standard Rate Changes in Belgium
| In force from | Until | Standard rate |
|---|---|---|
| 1 January 1996 | Current | 21% |
| 1 January 1994 | 31 December 1995 | 20.5% |
| 1 April 1992 | 31 December 1993 | 19.5% |
| 1 January 1983 | 31 March 1992 | 19% |
| 1 July 1981 | 31 December 1982 | 17% |
| 1 January 1978 | 30 June 1981 | 16% |
| 1 January 1971 | 31 December 1977 | 18% |
More on Belgium
- Belgium VAT number formatNumber structure, regex pattern and verified examples.
- Belgium VAT validation APIEndpoint, response fields and code samples for this country.
- Belgium Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Belgium VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Belgian filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.