Which VAT rate applies in Belgium? Complete guide for 2026

What are Belgium’s VAT rates in 2026?

Belgium’s standard VAT rate is 21%. There are also two main reduced rates: an intermediate rate of 12% and a reduced rate of 6%. Certain goods and services exceptionally qualify for a 0% rate.

Value added tax is an indirect tax on consumption. The business making the sale usually collects it and pays it to the tax authorities, while the final consumer bears its economic cost.

Current Belgian VAT rates at a glance

These examples are starting points. The applicable rate always depends on the precise classification of the transaction. A product described as food, a housing-related service or a digital publication does not automatically qualify for a reduced rate.

The rules and rates are mainly set out in Royal Decree No 20 of 20 July 1970, which defines the categories of goods and services eligible for each rate.

Why are there several VAT rates?

The standard rate is the general rule for taxable transactions in Belgium. Reduced rates serve specific tax policy purposes, including for certain essential goods, services and designated sectors.

However, a self-employed person or business cannot freely choose a VAT rate. Two commercially similar products may fall into different categories. The sale of goods may also receive different treatment from an accompanying service.

You must therefore distinguish the selling price, the business’s VAT scheme and the legal rate applicable to each transaction.

Sources: SPF Finances: Taux de TVA · Belgium.be: Taux de base de la TVA

How do you work out which VAT rate to apply?

Start by establishing what is actually supplied to the customer. A short description on a quotation or order is not always enough to identify the correct rate.

Check the place of taxation, the nature of the transaction, any exceptions and the date on which VAT becomes chargeable, in that order.

Five checks before issuing an invoice

1. Identify the country of taxation. Is the transaction located in Belgium or another EU country? In some cross-border situations, the customer’s country’s VAT rules may apply.
2. Establish the nature of the transaction. Is it a supply of goods, a service, work on immovable property, a digital sale or a special type of transaction?
3. Check the VAT scheme. Is the business under the normal scheme, using the small business exemption or making an exempt supply?
4. Check the conditions for a reduced rate. Does the legislation expressly cover this product or service? Are all the specific requirements met?
5. Check the date and evidence. When does VAT become chargeable? Do you have the documents needed to support the treatment selected?

If the transaction is taxable in Belgium and no specific provision allows a reduced rate, the standard rate of 21% generally applies.

However, uncertainty about the place of taxation, an exemption or a special scheme must never be resolved by automatically selecting 21%.

Use our free VAT rate assistant

Do you know what you are supplying but want to check the applicable rules? Go to the VAT rate assistant.

Our VAT rate assistant lets you specify, among other things:

• the product or service category;
• the relevant tax date;
• the nature of the transaction;
• the characteristics required for a reduced rate;
• the VAT scheme or treatment already identified.

The tool uses this information to show possible rules, their conditions, exceptions and the official resources to consult.

The assistant helps you find the applicable rate, but does not replace a full tax assessment. It does not certify that a home, activity or sale qualifies for a particular rate.

Sources: SPF Finances: Taux de TVA · Commission européenne: TVA transfrontière: biens, services et exceptions

When does the standard VAT rate of 21% apply?

The standard Belgian VAT rate is 21%. It covers most taxable transactions that do not qualify for special treatment.

Which products are subject to 21% VAT?

The standard rate applies to many everyday consumer products that are not included in a reduced-rate category.

Examples include electronic devices, computers, certain accessories and equipment, furniture and many pet products.

The distinction between general categories and specific products matters. Not everything sold in a supermarket, bookshop or specialist store necessarily has the same VAT rate.

Which services are subject to 21% VAT?

Many professional services also fall under the standard rate. This is generally the case for consultancy, advertising, website development, graphic design and IT maintenance.

Digital services, software sales and online service subscriptions are generally subject to 21% when taxable in Belgium and no exception applies.

Certain regulated sectors require separate analysis. Education, healthcare and cultural activities may qualify for an exemption or specific rules.

Example: a Belgian freelancer builds a website for a business customer established in Belgium. If the transaction is taxable at the standard rate and the supplier uses the normal scheme, a price of €1,000 excluding VAT attracts €210 VAT, giving a total of €1,210 including VAT.

Sources: SPF Finances: Taux de TVA

When does the reduced VAT rate of 6% apply?

The reduced 6% VAT rate applies to specific categories of goods and services expressly covered by Belgian legislation.

These may include food products, medicines, books, passenger transport and work on a private home.

Which products qualify for 6% VAT?

Common categories include:

• many food products for human consumption;
• mains water, subject to the relevant conditions;
• medicines and certain medical devices;
• books and certain publications, on paper or in digital form, depending on their classification;
• certain energy supplies under residential contracts.

The 6% rate does not apply to every product sold in these sectors. Food, drinks and publications all include exceptions.

For example, a printed book and downloadable software do not fall into the same tax category simply because both provide content to the public.

Which services qualify for the reduced 6% rate?

Certain passenger transport services, cultural services or publications, and work on immovable property can qualify for the reduced rate.

However, the exact activity and its legal classification must be checked. A package containing several services is not automatically taxable at 6% because its main element appears to fall into a reduced-rate category.

Which renovation works qualify for 6% VAT?

Eligible renovation, alteration, repair, improvement or maintenance works may qualify for 6% when carried out on a private home that meets the age requirement.

The main conditions include:

• a home meeting the ten-year age requirement, assessed under the tax rules;
• more than 50% private residential use after the works;
• eligible works concerning at least part of the private dwelling;
• services supplied and invoiced to the final consumer;
• compliance with invoicing requirements and the statements supporting eligibility.

The works may include roofing, window installation or certain alterations to the building, provided they fall within the reduced-rate rules.

Materials bought directly by the customer generally remain subject to 21%, even if their supply and installation by a contractor could have qualified for 6% as part of eligible works.

Architects’ fees and certain intellectual services also remain subject to the standard rate.

Since 29 July 2025, supplying and installing the specific components of a fossil-fuel central heating system is subject to 21% for the renovation works concerned, subject to the former transitional measures. Maintenance and repairs are not covered by this increase. Non-specific components, such as radiators, require separate classification; the age of the home alone does not preserve 6% for a gas boiler.

For eligible works and the supporting documents required, see our guide to 6% VAT on renovation in Belgium.

Sources: SPF Finances: Rénover: conditions du taux réduit · SPF Finances: Chauffages à combustibles fossiles: taux, exclusions et transition

When does the intermediate VAT rate of 12% apply?

The intermediate 12% rate covers specific categories, including certain restaurant and catering services, some social housing transactions and, since 1 March 2026, taxable accommodation and camping services.

It is not a rate for every service considered “intermediate” or for every business in a particular sector.

Which VAT rate applies to restaurants and hospitality?

In hospitality, the rate depends in particular on the distinction between a restaurant or catering service and a simple supply of food.

Example: a restaurant customer orders a meal costing €30 excluding VAT and drinks costing €10 excluding VAT.

VAT on the meal is €3.60 at 12%. VAT on the drinks is €2.10 at 21%. Total VAT is therefore €5.70, giving a price of €45.70 including VAT.

Home delivery, eating on the premises and a package that includes catering services do not necessarily receive the same treatment.

For the detailed distinction between eating on the premises, takeaway sales and drinks, see our guide to Belgian restaurant and hospitality VAT.

What changed for hotels and campsites in 2026?

Since 1 March 2026, VAT on certain taxable furnished accommodation services and the provision of camping pitches has increased from 6% to 12%.

This change follows Royal Decree of 14 February 2026, published in the Belgian Official Gazette on 23 February 2026.

It does not make every residential letting subject to VAT: certain property lettings remain exempt. First establish whether the supply constitutes taxable accommodation.

Earlier bookings, advance payments and packages containing several services can also raise questions about when VAT becomes chargeable or how to allocate amounts.

Did the 2026 VAT reform change every rate?

No. The reform effective from 1 March 2026 notably covered taxable accommodation and camping, as well as plant protection products, whose rate increased from 12% to 21%.

Other changes were initially announced, including for certain takeaway meals, non-alcoholic drinks in restaurants and admission to certain cultural or sporting activities. These measures are not included in Royal Decree of 14 February 2026.

Distinguish a government announcement from the publication of legislation and its actual entry into force.

See our guide to Belgian VAT rate changes.

Sources: SPF Finances: Circulaire 2017/C/70, distinction entre livraisons et restauration · Moniteur belge: Arrêté royal du 14 février 2026, publié le 23 février 2026

When does the 0% VAT rate apply?

Belgium has a zero rate, but its use is exceptional.

Certain periodical publications, including newspapers meeting the legal criteria, may qualify. Check the exact requirements for the publication concerned.

An invoice without VAT does not necessarily mean the transaction is subject to the 0% rate.

Zero rating, small business exemption, other exemptions and reverse charge: what is the difference?

This distinction matters for correct accounting. It can affect the VAT return, deduction rights, VAT refunds and mandatory invoice statements.

The VAT exemption for small businesses

In 2026, a small business whose annual turnover does not exceed €25,000 excluding VAT may qualify for the exemption scheme, subject to conditions.

The scheme may cover sole traders or companies, but certain activities and transactions are excluded. Starting partway through the year requires an adjustment to the reference threshold.

Under this scheme, the business normally does not charge VAT on transactions covered by the exemption and cannot deduct VAT on its purchases.

Obligations remain, particularly for accounting, invoicing and reporting certain information to the VAT administration.

Since 2026, exempt small businesses must also report the previous year’s turnover annually through Intervat, following the FPS Finance requirements.

To check eligibility, see our guide to the Belgian small business VAT exemption.

Which transactions can be exempt from VAT?

Certain activities may be exempt under Article 44 of the Belgian VAT Code, including in healthcare, education and certain property or financial transactions, subject to the requirements for each activity.

Other exemptions, such as certain exports or intra-Community supplies, may carry a right to deduct input VAT.

Do not confuse a zero appearing on an invoice with the legal zero rate or an exemption.

Sources: Moniteur belge: loi du 13 avril 2019, publications imprimées et numériques (pages 40553 et 40554) · SPF Finances: Régime de la franchise de taxe

How do your activity and customer affect VAT treatment?

The legal rate depends on the transaction, not just the sector or professional status.

A business can sell goods and provide services subject to different rates. It can also carry out transactions in Belgium, France or the Netherlands that fall under different place-of-supply rules.

What if you sell products at several VAT rates?

When distinct goods or services are subject to different rates, you generally need to identify the taxable amount for each rate and show the amounts separately.

Consider an order comprising three independent transactions:

The customer therefore pays €218.80 including VAT.

Applying an average rate to the whole order merely to simplify invoicing would be incorrect.

However, if the transaction is a single economic supply or a package with principal and ancillary elements, its classification must be assessed before deciding to split the amounts.

Which VAT rate applies to an EU business customer?

A Belgian business should not automatically charge 21% VAT to a foreign customer.

For many B2B services, the general rule locates the supply in the taxable customer’s country. A reverse charge may then apply.

Certain intra-Community supplies of goods may qualify for exemption where the conditions, particularly those concerning transport and the parties’ VAT identification, are met.

Check your trading partner’s EU VAT number, the nature of the transaction and the supporting documents.

Read our intra-Community VAT guide before invoicing without Belgian VAT.

Which rate applies to an online sale to an EU consumer?

For certain distance sales to consumers in another EU country, VAT in the destination country may apply.

A common €10,000 threshold excluding VAT covers the combined total of the relevant intra-Community distance sales of goods and cross-border B2C telecommunications, broadcasting and electronic services. Among other requirements, the supplier must be established in only one Member State and the threshold must not be exceeded in either the previous or current calendar year. The supplier may still opt for taxation at destination; this threshold does not cover every international service.

A business based in Belgium may therefore need to apply French or Dutch VAT to certain sales instead of the Belgian rate.

The One Stop Shop, or OSS, simplifies reporting and paying foreign VAT for eligible transactions.

VAT rates are not identical across the European Union. They vary by country and by category of goods or services.

Sources: CJUE: arrêt Stadion Amsterdam, C-463/16, prestation unique et taux applicable · SPF Finances: Relevé intracommunautaire · SPF Finances: Guichet unique OSS

How do you calculate VAT at the correct rate?

Once the legal rate is established, calculating VAT is straightforward. You must distinguish the price excluding VAT, often called HTVA in Belgium, from the VAT-inclusive price, or TVAC/TTC.

Calculating VAT from a price excluding VAT

To calculate the VAT to add to a net selling price:

VAT amount = Price excluding VAT × VAT rate / 100

Price including VAT = Price excluding VAT + VAT amount

For example, for a service costing €200 excluding VAT at the standard rate of 21%:

• VAT amount: 200 × 0.21 = €42.
• Price including VAT: 200 + 42 = €242.

Here are the results for a taxable amount of €100:

Calculating the VAT included in a gross price

If you only know the VAT-inclusive price, use the reverse calculation:

Price excluding VAT = Price including VAT / (1 + VAT rate / 100)

VAT amount = Price including VAT - Price excluding VAT

For example, for a VAT-inclusive price of €121 at 21%:

Price excluding VAT = 121 / 1.21 = €100.

The price therefore includes €21 of VAT.

Simply subtracting 21% from €121 would not give the correct price excluding VAT.

Use our free VAT calculator to convert between prices excluding and including VAT and check the amount of tax.

What happens if you apply the wrong rate?

An incorrect rate can create a substantial VAT difference, even when the amount charged to the customer seems modest.

Take a fixed selling price of €1,120 including VAT:

In this example, an error between 6% and 21% creates a €130.98 difference in VAT for the same gross amount received.

This illustrates how a rate change can affect a business’s margin if it keeps its advertised price unchanged.

This is only a mathematical comparison: the lower tax amount never justifies using a reduced rate on its own.

Sources: SPF Finances: Base d’imposition

How can you support and document your choice of VAT rate?

Choosing the right rate is the first step. In practice, you must also be able to explain why it was applied.

This is particularly relevant in sectors with numerous conditions or where legislation has recently changed.

Keep a record supporting the rate

For unusual transactions or reduced rates, keep a record of the checks you carried out.

Keeping this record reduces the risk of repeating a mistake across several invoices.

It also makes it easier to discuss the treatment with an accountant or the tax authorities during an inspection.

What if a VAT rate changes during the year?

A rate change does not have to take effect on 1 January. Some provisions start on another date, such as 1 March 2026 for the accommodation services concerned.

Before correcting a quotation or order, check:

• the date the change takes effect;
• when VAT becomes chargeable;
• the treatment of advance payments and invoices already issued;
• any transitional measures;
• the transaction’s specific conditions.

The publication date of a Royal Decree is not necessarily its effective date.

For a transaction spanning several periods, today’s rate is not automatically the rate that should have been used for the original transaction.

How do you correct an invoice with the wrong VAT rate?

An incorrect invoice should not simply be ignored or changed without preserving the necessary audit trail.

Depending on the circumstances, a credit note and a replacement invoice may be needed to correct the original treatment.

The business must also consider the effects on its accounts, VAT payments and returns already submitted.

See the principles in our guide to VAT credit notes.

Sources: Moniteur belge: Arrêté royal du 14 février 2026, publié le 23 février 2026 · Justel: arrêté royal n° 1 du 29 décembre 1992, article 5, mentions de la facture

How do you invoice and report VAT in Belgium?

A VAT-registered business under the normal scheme generally has to charge the applicable tax, record its transactions and report the VAT due to the authorities.

What must appear on an invoice?

An invoice must contain the relevant legal particulars, including identification of the seller and, where required, the customer, the date, invoice number, description of the transaction and amounts.

When VAT is charged, the taxable amount, rate and VAT amount must be shown correctly.

If several rates are used, the corresponding taxable amounts and VAT must be distinguishable.

For a reverse charge, an exemption or the small business scheme, use the appropriate statements instead of simply writing “VAT 0%”.

Since 1 January 2026, structured electronic invoicing has been mandatory for Belgian B2B transactions within its scope. A simple PDF does not replace the required structured invoice.

Read our guide to electronic invoicing in Belgium to understand this reform.

How do you report the VAT due?

The periodic VAT return summarises taxable transactions, output VAT and deductible input VAT, subject to the legal conditions.

Under the normal scheme, businesses generally file monthly returns. Quarterly filing is possible under certain conditions.

Returns are generally submitted electronically through Intervat, the FPS Finance online service.

The ordinary filing deadlines are the 20th of the following month for monthly returns and the 25th of the month following the quarter for quarterly returns. Consult the official calendar for the exact date and check the payment deadline separately: postponement rules are not identical in every case.

Example of net VAT payable:

A business collects €420 VAT on sales and has €150 deductible VAT on business purchases.

Net VAT = 420 - 150 = €270 payable.

If deductible VAT exceeds VAT due, a credit may arise, subject to specific carry-forward or refund rules.

Since 1 May 2026, the VAT provision account has replaced the former current account as part of the modernisation of the Belgian VAT chain.

For the full procedure, see our guide to Belgian VAT returns.

Sources: e-facture: Champ d’application de la facturation électronique obligatoire · SPF Finances: Déclaration périodique · SPF Finances: suppression du compte courant TVA et fonctionnement du compte-provisions

Choosing a VAT rate: key points to remember

Belgium’s standard VAT rate is 21%. The reduced rates of 6% and 12% only apply to specific categories of goods and services. The 0% rate remains exceptional.

To choose correctly, first identify the transaction, check its place of taxation and VAT scheme, then verify the legal conditions and relevant date.

Check the rate before calculating VAT, rather than choosing whichever percentage gives the lowest tax.

Use the calcul-tva.be assistant to find possible rules, then the free calculator to work out the VAT amount and the prices excluding and including VAT for your transaction.

Sources: SPF Finances: Taux de TVA

Official sources and references

The main resources used to check the rules in this article are:

• FPS Finance: Belgian VAT rates
• Belgium.be: basic VAT rates
• FPS Finance: 6% VAT on renovation
• Royal Decree of 14 February 2026: reform of certain rates
• FPS Finance: small business exemption scheme
• FPS Finance: periodic VAT returns
• FPS Finance: One Stop Shop, OSS

Informational article checked on 17 October 2026. General examples do not replace an assessment of the rules applicable to your transaction. If you are unsure whether a reduced rate is available, ask FPS Finance or an accountant to confirm your circumstances.

Sources: SPF Finances: Taux de TVA · Belgium.be: Taux de base de la TVA · SPF Finances: Rénover: conditions du taux réduit · Moniteur belge: Arrêté royal du 14 février 2026, publié le 23 février 2026 · SPF Finances: Régime de la franchise de taxe · SPF Finances: Déclaration périodique · SPF Finances: Guichet unique OSS