Consumption Tax Series

VAT: The Invisible Tax System

Discover how VAT is seamlessly collected on everything you buy and how it funds government services invisibly

Updated for 2025
7 min read

VAT Rates & Categories

The Netherlands uses three VAT rates to balance revenue generation with social policy. Essential goods are taxed at lower rates to reduce the burden on basic necessities.

21%

Standard Rate

Most goods and services

Examples:

Electronics
Clothing
Restaurants
Professional Services
9%

Reduced Rate

Essential goods and services

Examples:

Groceries
Books
Medicine
Public Transport
0%

Zero Rate

Exports and specific services

Examples:

Exports
International Transport
Some Financial Services

How VAT Works

Business Collects

Every business adds VAT to their prices and collects it from customers at the point of sale.

Government Receives

Businesses forward the collected VAT to the tax authorities quarterly, minus their own VAT payments.

Services Funded

VAT revenue funds about 22% of all government spending on healthcare, education, and infrastructure.

Where Your VAT Money Goes

VAT generates approximately €50 billion annually for the Dutch government, making it the second-largest source of government revenue after income tax.

Healthcare System
22%

Hospitals, medical care, public health

Education
18%

Schools, universities, teacher salaries

Infrastructure
15%

Roads, bridges, public transport

Social Services
20%

Benefits, social support, elderly care

Defense & Security
8%

Military, police, emergency services

Other Government
17%

Administration, justice, culture

Why VAT is "Invisible"

Unlike income tax that you see deducted from your salary, VAT is built into every price you pay. You never see it as a separate charge, making it politically easier to collect but less transparent for consumers.

💡 Fun fact: When you buy a €10 item with 21% VAT, €1.74 goes to the government and €8.26 goes to the business.

Calculate Your VAT Contributions

See exactly how much VAT you pay annually based on your spending patterns with our detailed calculator.