Netherlands Data


Current Rates (01 Jan 2017)

Description Rate Notes
Standard 21%
Reduced 6%


Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1969 4 12
01/01/1971 4 14
01/01/1973 4 16
01/01/1976 4 18
01/01/1984 5 19
01/10/1986 6 20
01/01/1989 6 18.5
01/10/1992 6 17.5
01/01/2001 6 19
01/10/2012 6 21

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 6  
2 Water supplies 6  
3 Pharmaceutical products 6 Drugs as defined in Article 1, paragraph b of the Medicines Act, contraception, infusion and inhaled gases intended for medical purposes; veterinary medicine, with the exception of veterinary medicinal products for in vitro use; cotton wool, bandages, gauze, adhesive, bandages, tampons, splints and similar setting items which are clearly intended for medical purposes, as well stocked first aid kits, sanitary napkin, maternity mattresses and incontinence products
4 Medical equipment for disabled persons 6 Invalid carriages and disabled crutches; stand-up chairs; artificial limbs, namely: arm, hand, leg and foot prostheses; tools that are specifically designed for the fixation of a non- or poorly functioning hand; leg braces, trusses, and artificial joints; artificial eyes, breast, nose and larynx implants; surgical engraftment prostheses; cardiovascular and muscle stimulators; hearing aids and other pointing devices that are specifically designed by ministerial regulation or intended for the exclusive personal use by deaf and hearing impaired; orthopaedic footwear; devices specifically designed for the extraction of medical compression stockings; size orthopaedic corsets; parts and accessories; tools tend to be used in the self-diagnosis of blood sugar; measuring equipment and accessories for self-diagnosis of the clotting time of blood; catheters; urine bags; allergen-proof covers; anti-decubitus mattresses; portable external infusion pumps; oxygen concentrators with accessories and specially designed for personal use mobile carts
Children’s car seat 21  
5 Transport of passengers (+see n° VI) Ex



6 Books 6  
Books on other physical means of support 6  
Newspapers 6  
Periodicals 6  
7 Admission to cultural services (shows, cinema, theatre) 6  
Admission to amusement parks 6  
8 Pay TV/ cable TV 6  
TV licence Ex  
9 Writers, composers, etc. 6


10 Social housing 21  
10a Renovation and repairing of private dwellings 21  
6 Insulating, painting, plastering and decorating of homes that are older than 2 years
10b Window cleaning and cleaning in private households 21  
6 The carry out cleaning works inside buildings
11 Agricultural inputs 6  
12 Hotel accommodation 6  
12a Restaurant and catering services 6 Alcoholic beverages are subject to the standard rate
13 Admission to Sporting events 6  
14 Use of Sporting facilities 6


15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 21



16 Supplies by undertakers and cremation services Ex  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 21



18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 21 Collection of domestic waste and street cleaning is a service that is carried out by the public authorities. A levy will only be imposed on services carried out by a private enterprise which is called in by the public authorities. There will be no levy imposed toward citizens
19 Minor repairing (including mending and alteration) of:    
Bicycles 6  
Shoes and leather goods 6  
Clothing and household linen 6  
20 Domestic care services (**) Ex  
21 Hairdressing 6