Belgium VAT rates in 2026: 21%, 12%, 6% and 0%

What are the VAT rates in Belgium in 2026?

VAT, or value added tax, is an indirect tax on the consumption of goods and services. It is generally charged by VAT-taxable businesses and self-employed people, then paid to the tax administration after any allowable input VAT deduction.

The final consumer normally bears this tax as part of the price paid.

According to FPS Finance (FR), Belgium has three commonly used rates: 21%, 12% and 6%. A 0% rate applies exceptionally to certain categories.

Overview of Belgium’s four VAT rates

These examples are general pointers. The applicable rate depends on the precise classification of the goods or services, statutory conditions and sometimes the business’s VAT scheme.

VAT rates do not vary by Region: the same federal rules apply in Wallonia, Brussels and Flanders.

Which goods and services are subject to each VAT rate?

Belgian VAT rates primarily depend on the nature of the transaction. A business may therefore charge customers several different rates, even if it carries out only one activity.

21% VAT: Belgium’s standard rate

The 21% VAT rate is the standard rate. It generally applies when legislation does not provide a reduced rate, zero rate or other special treatment.

It applies in particular to:

• clothing, footwear, furniture and electronic equipment;
• computers, smartphones and IT accessories;
• many consultancy, accountancy, marketing and website creation services;
• drinks served in a restaurant, whether alcoholic or not;
• most new construction work, subject to specific schemes;
• building materials bought directly by a private individual;
• plant protection products covered by the March 2026 change.

Example: a professional service invoiced at €500 excluding VAT at 21% generates €105 VAT. The customer pays €605 including VAT.

The standard rate is therefore the starting point when a business determines the VAT to charge. It does not remove the need to check for an exception.

12% VAT: the intermediate rate

The 12% VAT rate covers categories defined by the legislation.

It applies in particular in the following situations:

• meals consumed on the premises as part of restaurant or catering services, excluding drinks;
• certain social housing transactions;
• sales of margarine;
• taxable supplies of furnished accommodation and the camping pitches concerned since 1 March 2026.

Restaurant example: a business invoices a meal at €40 excluding VAT. At 12%, VAT is €4.80 and the gross price is €44.80.

Drinks served with that meal generally remain subject to 21%. A menu containing several elements must therefore be allocated correctly between the relevant rates.

You can also read our guide to Belgian restaurant VAT (French guide).

6% VAT: goods and services qualifying for the reduced rate

The reduced VAT rate of 6% covers many essential goods and certain services meeting particular conditions.

The main categories include:

• many food products intended for human consumption;
• water supplied under the conditions set by the legislation;
• medicines and certain medical products;
• books and certain publications;
• passenger transport;
• certain renovation, repair or maintenance work on an eligible private dwelling.

These categories include exceptions. For example, not all food products are necessarily subject to 6%.

Which renovation work qualifies for 6%?

For a private dwelling that is at least 10 years old, certain work may qualify for 6% VAT instead of 21%.

The main conditions concern:

• the age of the dwelling;
• its mainly private use;
• the nature of the work;
• the supply and invoicing of the work by the contractor.

A key distinction: building materials bought directly by a private individual remain subject to 21%, even when work carried out and invoiced by a contractor may qualify for 6%.

Architects’ services, work that does not meet the conditions and certain specific interventions also retain their own tax treatment.

Read the conditions in our guide to 6% VAT on renovation work in Belgium (French guide).

0% VAT: an exceptional rate, distinct from an exemption

The 0% VAT rate exists in Belgium, but its scope is limited.

It applies in particular to certain periodical publications meeting the statutory criteria. Not all publications, magazines or digital content automatically qualify.

A transaction taxed at 0% must not be confused with a VAT-exempt transaction.

The distinction matters particularly for input VAT deduction, accounting and mandatory invoice details.

How do I know which VAT rate to apply in Belgium?

Determining the applicable VAT rate requires more than a product list. You must also examine the actual transaction and the conditions of the relevant scheme.

Here are the five essential checks.

1. Identify the goods or services sold. Supplies of goods and services may follow different rules.
2. Determine the place of taxation. Belgian VAT rates do not necessarily apply to international transactions.
3. Check reduced rates and their conditions. The age of a dwelling, the nature of a meal or the type of publication may change the rate.
4. Examine ancillary elements. An offer combining several products, delivery, transport costs or different services may require a specific assessment.
5. Check the transaction date. When legislation changes, the date VAT becomes chargeable and transitional provisions may determine the applicable rate.

Practical examples by sector

This table covers common cases. For an unusual product, a combined sale or an activity under a special scheme, consult Royal Decree No 20 (FR), which determines how goods and services are allocated to the different rates.

Which Belgian VAT rates changed in 2026?

The year 2026 brought targeted changes to Belgian taxation. They are not a general increase in the standard 21% rate.

Tourist accommodation: 6% to 12% from 1 March 2026

Since 1 March 2026, the taxable supplies of furnished accommodation and camping pitches covered by the legislation have moved from 6% to 12%.

This reform may affect:

• hotels and motels;
• guest rooms and B&B establishments;
• holiday cottages and other holiday accommodation;
• certain Airbnb-type rentals;
• camping pitches.

For furnished accommodation other than hotels and equivalent establishments, VAT treatment depends on statutory criteria, including the duration of stays and the services offered.

A VAT-exempt rental does not automatically become taxable at 12%.

For bookings made before March 2026, deposits and stays spanning the change, check when VAT becomes chargeable and the transitional provisions.

The change is set out in the Royal Decree of 14 February 2026, published in the Belgian Official Gazette on 23 February 2026 (FR/NL).

Plant protection products: 12% to 21%

The same reform removed the previous 12% treatment for the plant protection products concerned.

The standard 21% rate has applied to those products since 1 March 2026.

This change particularly concerns the agricultural sector and businesses selling pesticides or plant protection products. It does not mean that all agricultural products or all plants move to 21%.

What other changes had been announced?

Changes had also been considered for certain takeaway food sales, non-alcoholic drinks served in catering and certain cultural or sporting activities.

Those measures are not in the final Royal Decree of 14 February 2026. They must therefore not be treated as having entered into force solely on the basis of the initial announcements.

To follow the texts actually applicable, see our history of Belgian VAT rate changes (French guide).

How do I calculate Belgian VAT?

Calculate VAT after identifying the applicable rate.

Three amounts matter:

• Net: the amount excluding VAT, or taxable amount;
• VAT: the tax calculated on that amount;
• Gross: the total amount including VAT, called TVAC or TTC in French.

Calculate a gross price from a net price

The general formulas are:

VAT = net price × (VAT rate ÷ 100)

Gross price = net price × (1 + VAT rate ÷ 100)

For a taxable amount of €200 excluding VAT:

These amounts are mathematical examples. They do not mean the same transaction can legally choose between the four rates.

Calculate a net price from a gross price

For a reverse VAT calculation, use this formula:

Net price = gross price ÷ (1 + VAT rate ÷ 100)

For example, an item costs €121 including VAT, with an applicable rate of 21%.

€121 ÷ 1.21 = €100 excluding VAT.

The VAT amount is therefore €21.

Subtracting 21% directly from the gross price does not give the correct net amount.

You can use our Belgian VAT calculator or read the guide to reverse VAT calculation.

Calculate an invoice with several VAT rates

A business can sell goods and services subject to different rates at the same time.

Take a restaurant invoicing:

• €100 excluding VAT for meals subject to 12%;
• €20 excluding VAT for drinks subject to 21%.

The calculation gives:

The total payable is €136.20.

Keep the taxable amounts separate by rate in the accounts. An average rate derived from the totals does not replace the tax allocation of the transactions.

Find out how to calculate an invoice with multiple VAT rates.

Delivery, transport and discounts: which amount is subject to VAT?

The VAT amount does not depend solely on the displayed selling price.

The taxable amount may also include ancillary costs, including transport, delivery, commission, insurance or packaging.

Conversely, certain discounts and price reductions can reduce the taxable amount when they meet statutory conditions.

The treatment of ancillary costs depends on their connection with the main transaction. For invoices containing several categories of goods, the allocation must be assessed correctly.

How does a VAT rate change affect the price paid?

A VAT rate increase does not necessarily produce an identical increase in the price paid by the consumer. It depends on how the business sets its prices.

Consider accommodation previously subject to 6%, then to 12%.

Example 1: the net price stays the same

For a night priced at €100 excluding VAT:

• at 6%, the gross price is €106;
• at 12%, the gross price is €112.

The difference for the customer is €6.

Example 2: the gross price stays fixed at €100

The result differs when the hotel decides to keep its advertised price at €100 including VAT.

At the same gross price, the VAT share rises by approximately €5.05 and the revenue excluding VAT falls by the same amount.

This difference matters for business management, accounting, pricing and profitability analysis.

Invoices without VAT: zero rate, exemption, small-business scheme or reverse charge?

A VAT amount of zero does not necessarily mean a 0% rate applies.

Several mechanisms can result in no VAT being charged to the customer.

The small-business VAT exemption for self-employed people

In Belgium, the small-business exemption may be available to businesses whose annual turnover does not exceed €25,000 excluding VAT, subject to the conditions and exclusions specified by FPS Finance.

A business benefiting from this exemption does not charge VAT to customers, but cannot recover the VAT paid on its business purchases either.

The exemption does not remove every tax obligation, including registration, invoicing and certain returns.

To understand the differences between the mechanisms, read our guide to Belgian VAT schemes (French guide).

How do I declare and pay VAT in Belgium?

Businesses and self-employed people under the normal scheme generally have to declare VAT charged on sales and deductible VAT on business purchases.

The return determines the net amount payable to the tax administration or, depending on the circumstances, a VAT credit.

Output VAT, deductible VAT and refunds

The general calculation takes the difference between:

• VAT due on sales made;
• legally deductible VAT on business purchases.

For example, if a company collects €420 VAT on sales and has €140 fully deductible input VAT on purchases, the balance is €280 payable.

If deductible VAT exceeds the VAT due, a credit may arise. Refunds or carry-forwards depend on the applicable rules.

Monthly or quarterly returns

Monthly periodic returns are the general rule, but certain businesses may opt for quarterly returns.

Returns are filed electronically through Intervat, the FPS Finance service.

Depending on the activity and VAT scheme, other obligations may apply: annual customer listings, intra-Community statements, special returns or retaining supporting documents.

For Belgian B2B transactions within scope, structured electronic invoicing has also been mandatory since 1 January 2026. Read our guide to electronic invoicing in Belgium.

See the detailed rules on the official page about periodic VAT returns (FR).

What are the VAT rates in the European Union?

Belgium sets its own rates, but all EU Member States must comply with the framework established by the European VAT Directive.

The standard rate must be at least 15%. Member States may also provide reduced rates and certain special arrangements.

Comparing standard VAT rates in Europe

These standard rates do not automatically determine VAT on an international sale. The rules also depend on the place of supply, type of service and customer’s status.

Super-reduced and other special rates in certain Member States do not necessarily correspond to Belgium’s zero rate.

The European Commission explains the rules on VAT rates, while Your Europe lets you compare national rates (FR).

Intra-Community VAT: should I apply the Belgian rate?

A Belgian business selling goods or services to a customer in another EU country should not automatically apply Belgian VAT at 21%.

The rules differ depending on whether the customer is a taxable business or a private individual.

Certain intra-Community B2B transactions may qualify for an exemption or reverse charge if the conditions are met.

For certain distance sales to consumers, VAT may be due in the destination country. The European OSS (One Stop Shop) then allows returns and payments to be centralised in the situations covered.

The OSS scheme replaced and expanded the former MOSS arrangement.

See the FPS Finance OSS portal (FR) for obligations relating to cross-border transactions.