# BTW berekenen 2026 — Netherlands VAT calculator

Source page: https://valem.run/calculators/netherlands/vat

Dutch btw is 21% as the general rate and 9% on a limited list of goods and services. Below 20 000 EUR of turnover you may apply for the kleineondernemersregeling and charge no btw at all — but it is an election, not an automatic exemption.

**Tax year:** 2026

## How it is calculated

The Belastingdienst publishes two positive rates: 21% as the algemeen tarief, which it applies to "alle goederen en diensten die niet vrijgesteld zijn", and 9% as the verlaagd tarief on a limited list — food, books, medicines and a set of named services. There is no third band, which makes the Dutch schedule simpler than most of its neighbours.

The 20 000 EUR figure on this page is the **kleineondernemersregeling** (KOR) limit, and it is not a registration threshold in the sense the rest of this family uses. A Dutch entrepreneur is liable for btw by default; the KOR is a scheme you apply to join, and joining it means you charge no btw and reclaim no input tax. That is why the calculator reports whether you *must charge btw* rather than whether you must register.

The limit is tested over two years, not one: the Belastingdienst states that the maximum applies "voor het kalenderjaar waarin u zich aanmeldt, én voor het kalenderjaar daarvóór". One good year behind you therefore closes the scheme off even if this year is quiet. The 0% tarief is not offered as a category here because it is the cross-border mechanism — the authority gives it for "grensoverschrijdende activiteiten" — and zero-rating is not a rate you choose on a domestic invoice.

## Worked example

With Amount of 100, this model computes Vat Amount of 21.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this calendar year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [Belastingdienst - Btw-tarieven en vrijstellingen (21%, 9%)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/tarieven_en_vrijstellingen) (checked 2026-10-05)
- [Belastingdienst - Voorwaarden voor de kleineondernemersregeling (KOR), EUR 20.000](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/netherlands/vat.json
- Compute by URL: https://valem.run/calculators/netherlands/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `netherlands/vat`)