Netherlands BTW Calculator (21%, 9% and Zero)

Dutch BTW has three rates: the general 21%, a reduced 9% covering food, books, medicines and similar, and 0% for exports and intra-Community supplies.

One change matters this year. Logies -- the supply of accommodation -- moved from the reduced 9% rate to the general 21% rate on 1 January 2026. Hotels, holiday parks and short-term rentals are all affected. Separately supplied extras such as breakfast, pool access or a theme-park ticket stay at 9%, so a single hotel bill can now carry both rates.

The other recurring issue is the same one every VAT system produces: adding and removing the tax are not mirror operations.

Adding BTW:

Removing BTW uses the VAT fraction, since the tax is a share of the gross:

At 21% that is 21/121; at 9% it is 9/109.

The KOR. The kleineondernemersregeling lets a business with turnover at or below €20,000 opt out of charging BTW altogether. In exchange it cannot reclaim input BTW, and the choice binds for three years.

Adding 21% to €1,000 net: €210.00 of BTW, €1,210.00 gross.

Removing 21% from €1,000 gross: €1,000 × 21/121 = €173.55, leaving €826.45 net. Deducting 21% of the gross instead would give €790, understating the net by €36.45.

Reduced rate on €1,000 net: €90.00 of BTW at 9%.

A hotel night priced at €200 net: €42.00 of BTW in 2026 at the general rate, against €18.00 in 2025 at the reduced rate. The same room is €24 more expensive in tax alone.

• Which rate applies to which supply. Classification is the difficult part and the Belastingdienst publishes detailed guidance for it.
• Exempt supplies such as healthcare, education, insurance and certain financial services, which differ from zero-rated: exempt businesses cannot reclaim input BTW.
• The reverse charge (verleggingsregeling), common in construction and in cross-border business-to-business supplies.
• The One Stop Shop and the €10,000 EU distance selling threshold.
• Import BTW and the article 23 licence, which permits deferral to the periodic return.
• The margin scheme for second-hand goods, art and antiques.
• Herziening of input BTW on investment services, a rule that applies from 2026.
• BTW on property, which has its own regime.
• Whether opting into the KOR is wise. It removes input BTW recovery, so it usually suits businesses selling to consumers rather than to other businesses.

• Deducting 21% from a gross price. €1,000 minus 21% is €790, which is wrong by €36.45. The correct net is €826.45.
• Using the 9% rate for accommodation. It moved to 21% on 1 January 2026. Pricing, invoicing templates and quotes prepared earlier will understate the tax.
• Charging one rate across a whole hotel bill. The room is now 21% while separately supplied breakfast or pool access remains 9%, so the invoice may need splitting.
• Treating the KOR as a pure saving. Opting in means you cannot reclaim input BTW on your costs, which is a genuine loss for a business with significant purchases.
• Confusing exempt with zero-rated. Zero-rated supplies allow input BTW recovery; exempt supplies do not.
• Rounding per line rather than per invoice, which can produce small mismatches against a supplier's calculation.

• Belastingdienst: "Btw-tarieven: welke tarieven zijn er, en wanneer moet u ze toepassen?" -- 21% general and 9% reduced rates
• Belastingdienst: "Vanaf 1 januari 2026: btw-tarief logies omhoog naar 21%" -- accommodation moved to the general rate, with separately supplied extras remaining at 9%
• Belastingdienst: kleineondernemersregeling turnover ceiling of €20,000
• All figures verified on 30 August 2026