Zero-rated versus exempt
Most mistakes are made here. Under the zero rate, you charge 0% VAT, and you may still deduct the VAT you paid on your own purchases (input VAT). Under an exemption, you also charge zero VAT, but you lose that deduction. Healthcare, education, financial services and residential letting are exempt. The zero rate is favourable. The exemption is a different system with its own rules.
The 2027 rates
| Rate | Applies to | 2027 |
|---|---|---|
| 21% | Standard: services and general goods; hotel accommodation since 2026 | Unchanged expected |
| 9% | Food, books, medicines, selected culture and sport | Unchanged expected |
| 0% | Exports outside the EU and B2B supplies within the EU, with evidence | Unchanged expected |
| Exempt | Healthcare, education, financial services, residential letting | Unchanged expected |
The last significant change took effect on 1 January 2026, when the rate for hotel accommodation went from 9% to 21%. Campsites stayed at 9%. The 2027 Tax Plan of 15 September 2026 keeps all rates the same for 2027. It proposes to end the 9% rate for flowers and plants on 1 January 2028. Parliament still has to vote on it.
Worked example: one quarter
You invoice €40,000 to Dutch business customers at 21%, collecting €8,400. In the same quarter you purchase €12,000 with €2,520 of input VAT. You pay the tax office €8,400 minus €2,520 = €5,880. Now add a €15,000 supply to a German business with a valid VAT number. You invoice it at 0% with the reverse-charge note, and the €2,520 of input VAT stays fully deductible.
A company outside the EU can use these rules through a Dutch partner. See fiscal representation for non-EU importers for what that partner does and how the costs are built up. There you also read when your own Dutch company is the better option.
The bookkeeping can be handed over while you live abroad. On bookkeeping in the Netherlands you can read what you send, what is filed for you and what you get back.
Selling to EU consumers
Up to €10,000 of cross-border sales per year, you apply the Dutch rate. Above it, you apply the rate of your customer’s country. You file it all in a single Dutch return through the EU VAT scheme for cross-border sales (OSS). See OSS VAT for EU e-commerce and Dutch invoice requirements.
Every measure of Budget Day 2026 with its status is in Budget Day 2026: the Dutch 2027 Tax Plan in one table.
What do the plans mean for your own money? Use the wealth planner 2027 to work out salary, dividend, profit kept in the company and private wealth in box 3. You see the 2026 and 2027 figures side by side.