Historical VAT data
Netherlands VAT rate history
Every recorded Netherlands VAT rate, with effective periods and source-backed changes.
Current standard rate
21%
- Recorded changes
- 9
- Rate periods
- 10
- Earliest record
- 1969
Recorded changes
-
Standard 19% 21% Increase +2 pp
-
Standard 17.5% 19% Increase +1.5 pp
-
Standard 18.5% 17.5% Decrease −1 pp
-
Standard 20% 18.5% Decrease −1.5 pp
-
Standard 19% 20% Increase +1 pp
-
Standard 18% 19% Increase +1 pp
-
Standard 16% 18% Increase +2 pp
-
Standard 14% 16% Increase +2 pp
-
Standard 12% 14% Increase +2 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 21% | 1 Oct 2012 | Current |
| Standard | 19% | 1 Jan 2001 | 1 Oct 2012 |
| Standard | 17.5% | 1 Oct 1992 | 1 Jan 2001 |
| Standard | 18.5% | 1 Jan 1989 | 1 Oct 1992 |
| Standard | 20% | 1 Oct 1986 | 1 Jan 1989 |
| Standard | 19% | 1 Jan 1984 | 1 Oct 1986 |
| Standard | 18% | 1 Jan 1976 | 1 Jan 1984 |
| Standard | 16% | 1 Jan 1973 | 1 Jan 1976 |
| Standard | 14% | 1 Jan 1971 | 1 Jan 1973 |
| Standard | 12% | 1 Jan 1969 | 1 Jan 1971 |