Netherlands VAT Rates
The standard rate in the Netherlands is 21%, in force since 1 October 2012. Before that, the Netherlands changed it 9 times since 1969 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
21%
Since 1 October 2012 — 13 years
Previous rate
19%
Until 30 September 2012
First recorded rate
12%
From 1 January 1969
Netherlands VAT Rates in Force Today
- Standard rate
- 21%
- Reduced rates
- 9%
- Super-reduced rate
- None
- Parking rate
- None
- Local name
- Belasting over de toegevoegde waarde (btw)
- Currency
- EUR
Checking a Dutch VAT number rather than a rate? The number format, its regex and verified example numbers are on the Netherlands VAT number page.
Standard Rate Changes in Netherlands
| In force from | Until | Standard rate |
|---|---|---|
| 1 October 2012 | Current | 21% |
| 1 January 2001 | 30 September 2012 | 19% |
| 1 October 1992 | 31 December 2000 | 17.5% |
| 1 January 1989 | 30 September 1992 | 18.5% |
| 1 October 1986 | 31 December 1988 | 20% |
| 1 January 1984 | 30 September 1986 | 19% |
| 1 January 1976 | 31 December 1983 | 18% |
| 1 January 1973 | 31 December 1975 | 16% |
| 1 January 1971 | 31 December 1972 | 14% |
| 1 January 1969 | 31 December 1970 | 12% |
More on the Netherlands
- Netherlands VAT number formatNumber structure, regex pattern and verified examples.
- Netherlands VAT validation APIEndpoint, response fields and code samples for this country.
- Netherlands Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Netherlands 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 Dutch 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.