VAT and Sales Tax Rates in Netherlands for 2024

Netherlands VAT Rate

19.00%

About €19 tax on a €100 purchase

Exact tax amount may vary for different items

The current Netherlands VAT (Value Added Tax) is 19.00%.

The VAT is a sales tax that applies to the purchase of most goods and services, and must be collected and submitted by the merchant to the Netherlands governmental revenue department.

Of the thirty four countries tracked, sixteen have a higher maximum VAT rate then Netherlands.Countries with similar VAT rates include Austria with a VAT of 20%, Czech Republic with a VAT of 20% and Estonia with a VAT of 20%.

VAT/Sales Tax	Reduced VAT Rate	World VAT Rank
19%	None	17th of 34

Netherlands VAT Refund For Visitors

Visitors to Netherlands may be able to get a refund of the Netherlands VAT tax paid on any goods bought for deportation. To get a VAT refund, you must present receipts for the goods purchased (and possibly proof of your deportation of the goods) to a Netherlands VAT refund station (which are often found in airports, tourist offices, or international travel hubs).

Some localities have a minimum purchase price for which a VAT refund can be claimed, or certain purchase types which cannot be made tax-free. A VAT refund of up to 19.00% of your total expenditures may be refunded for qualifying purchases. Regulations on VAT and sales tax refunds vary across countries and by region, so be sure to check ahead before expecting a Netherlands VAT refund.

Netherlands VAT Law For Businesses and Merchants

Businesses in Netherlands are required to collect a sales tax of 19.00% on behalf of the government, which they must submit to the applicable Netherlands revenue department in a periodical VAT tax return. Unlike the United States' sales tax, which is only charged on sales to end consumers, the VAT is collected on all sales - even of raw materials.

Businesses may be required to register for a Netherlands VAT number or other identifier to enable the government to track and verify VAT tax returns. VAT collection is a responsibility of the merchant, and failure to collect and submit the appropriate tax amounts may result in severe penalties.