Short answer
To add VAT, multiply the net amount by the rate: 21% VAT on €100 is €21, so the gross price is €121. To remove VAT, divide the gross amount by 1 plus the rate (1.21 for 21%, 1.09 for 9%, 1.06 for 6%). The difference between the two amounts is the VAT.
How do you calculate VAT on an amount?
Multiply the net amount by the VAT rate as a decimal: 0.21 for 21%, 0.09 for 9%, 0.12 for 12% and 0.06 for 6%. The result is the VAT. Add it to the net amount to get the gross price, or multiply the net amount by 1.21, 1.09, 1.12 or 1.06 in one step. Round to the cent.
| Rate | VAT | Gross |
|---|---|---|
| 21% (NL and BE) | €21.00 | €121.00 |
| 12% (BE) | €12.00 | €112.00 |
| 9% (NL) | €9.00 | €109.00 |
| 6% (BE) | €6.00 | €106.00 |
How do you remove VAT from a gross price?
Divide the gross amount by 1 plus the rate. At 21%, €250 including VAT becomes €250 ÷ 1.21 = €206.61 excluding VAT, so the price contains €43.39 VAT.
Taking 21% of the gross amount is a common mistake: it gives €52.50 for the same example. VAT is calculated on the lower net amount, so you have to divide rather than subtract a percentage.
Example: €250 including VAT
At 21%: €250 ÷ 1.21 = €206.61 net, so €43.39 VAT. At 9% (NL): €250 ÷ 1.09 = €229.36 net, so €20.64 VAT. At 6% (BE): €250 ÷ 1.06 = €235.85 net, so €14.15 VAT.
What are the VAT rates in the Netherlands?
The Netherlands has a general rate of 21% (algemeen tarief) and a reduced rate of 9% (verlaagd tarief), which the Dutch Tax Administration applies to food and a number of services. A 0% rate mainly applies to certain international supplies. Since 1 January 2026, hotel stays and other accommodation (logies) are taxed at 21% instead of 9%.
What are the VAT rates in Belgium?
Belgium has a standard rate of 21%, an intermediate rate of 12% and a reduced rate of 6%, with a 0% rate in exceptional cases. The 12% rate covers, among other things, coal, pay-TV subscriptions and catering consumed on the spot. The 6% rate covers, among other things, certain foods, agricultural products, medicines and certain renovation work. Royal Decree no. 20 contains the full list.
How should VAT appear on an invoice?
In both countries an invoice shows, per rate, the net amount, the VAT rate and the VAT amount, plus the total. Some invoices show no VAT at all, for example under a small-business exemption or when the customer accounts for the VAT under the reverse-charge rules. Those invoices need a specific statement instead.
Frequently asked questions
How much is 21% VAT on €100?
On a net amount of €100, 21% VAT is €21 and the gross total is €121. If €100 already includes 21% VAT, it contains €17.36 VAT and the net amount is €82.64.
How do I remove 21% VAT from a price?
Divide the price including VAT by 1.21. For €60.50 including VAT, the net price is €50 and the VAT is €10.50. Multiplying by 0.79 gives the wrong answer because the VAT was calculated on the lower net amount.
What is the VAT rate in the Netherlands?
The general Dutch VAT rate is 21%. A reduced rate of 9% applies to food and certain services, and 0% mainly applies to certain international supplies. Since 1 January 2026, accommodation such as hotel stays is taxed at 21%.
What are the VAT rates in Belgium?
Belgium uses 21% as the standard rate, 12% as an intermediate rate and 6% as a reduced rate, plus a 0% rate in exceptional cases. Royal Decree no. 20 lists which goods and services fall under each reduced rate.
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