Historical VAT data
Belgium VAT rate history
Every recorded Belgium VAT rate, with effective periods and source-backed changes.
Current standard rate
21%
- Recorded changes
- 6
- Rate periods
- 7
- Earliest record
- 1971
Recorded changes
-
Standard 20.5% 21% Increase +0.5 pp
-
Standard 19.5% 20.5% Increase +1 pp
-
Standard 19% 19.5% Increase +0.5 pp
-
Standard 17% 19% Increase +2 pp
-
Standard 16% 17% Increase +1 pp
-
Standard 18% 16% Decrease −2 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 21% | 1 Jan 1996 | Current |
| Standard | 20.5% | 1 Jan 1994 | 1 Jan 1996 |
| Standard | 19.5% | 1 Apr 1992 | 1 Jan 1994 |
| Standard | 19% | 1 Jan 1983 | 1 Apr 1992 |
| Standard | 17% | 1 Jul 1981 | 1 Jan 1983 |
| Standard | 16% | 1 Jul 1978 | 1 Jul 1981 |
| Standard | 18% | 1 Jul 1971 | 1 Jul 1978 |