BTW Calculator 2026 — Netherlands (21% / 9%)
Bereken de Nederlandse BTW (21% hoog of 9% laag) snel en gratis. Converteer tussen netto- en brutobedragen, begrijp de verleggingsregeling, en krijg inzicht in de KOR-drempel.
How Dutch BTW Works
The Netherlands applies a standard VAT rate of 21% (hoog tarief) to most goods and services. A reduced rate of 9% (laag tarief) applies to essentials such as food, water, medicine, books, newspapers, hairdressers, public transport, hotel stays, cultural events, and sports.
A 0% rate applies to exported goods, intra-EU supplies, and certain international services. The following are exempt from BTW: healthcare, education, financial services, insurance, and real estate transactions.
Small businesses with annual turnover below €20,000 can use the KOR (Kleinondernemersregeling) to opt out of BTW entirely — no BTW charged, no BTW returns filed. VAT returns are typically filed quarterly or monthly.
Note: Two BTW rates: 21% (standard) and 9% (reduced). KOR threshold: €20,000. Reverse charge (verleggingsregeling) applies to cross-border B2B services.
Netherlands VAT Calculator 2026 — BTW (21%/9%)
Free Dutch BTW (VAT) calculator. Calculate 21% standard and 9% reduced VAT rates with net-to-gross and gross-to-net conversions.
BTW Breakdown
BTW Rates in the Netherlands
The Netherlands applies two main BTW rates: 21% (hoog tarief) for most goods and services, and 9% (laag tarief) for essentials such as food, water, medicine, books, newspapers, hairdressers, public transport, hotel stays, cultural events, and sports. A 0% rate applies to exported goods, intra-EU supplies, and certain international services.
BTW Exemptions
The following are exempt from BTW: healthcare, education, financial services, insurance, and real estate transactions. Exempt suppliers cannot deduct input BTW. Some exemptions may be optional, allowing businesses to charge BTW and reclaim input BTW.
KOR — Small Business Scheme
The Kleinondernemersregeling (KOR) allows businesses with annual turnover below €20,000 to opt out of BTW. You do not charge BTW to customers, cannot deduct input BTW, and do not need to file BTW returns. Registration is voluntary and lasts at least 3 years. Ideal for freelancers and small startups.