Last update: August 15, 2023
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Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 21% | 6% | 12% |
The local name for VAT in Belgium is ”Belasting op de Toegevoegde Waarde” (BTW). The VAT rates in Belgium are defined in Royal Decree No. 20, of 20 July 1970, fixing the rates of value added tax and classifying goods and services under those rates.
Overview of the applicable VAT rates per Jan 1, 2023 issued by the Ministry of Finance
For Recent developments, click HERE
Standard rate: 21%
Current standard rate is in place since 1 January 1996. Before that, the standard rate was 20.5% and 19,5%. This rate applies for all transactions that take place in Belgium, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Reduced rate 6%
- Live Animals
- Live plants and products of floriculture
- Under certain conditions, goods of basic necessity and social services
- Books and magazines (including audiobooks) as well as e-books and other electronic publications
- Certain foodstuffs (milk, fish, meat, fruit, vegetables, fats and oils)
- All products (incl. vitamins, minerals, … ) that are offered for sale for oral consumption by humans, but with the exception of certain alcoholic beverages
- Drugs and medicines
- Water
- Accommodation
- Improvements and renovations to buildings older than 10 years
- Original works of art
- Mouth masks and hydroalcoholic gels until 31 December 2022
- Bikes and e-bikes
- Demolition and reconstruction of buildings (subject to conditions)
- Sanitary pads, tampons, panty liners and similar products intended for the hygienic protection of women
- Individual material specially designed to be worn by ostomy patients and those suffering from incontinence
Reduced rate 12%
The 12% VAT rate is applicable on
- Public housing
- Restaurant services (excluding drinks)
Zero rate (0%)
Examples of goods and services taxable at 0% (with the right to deduct VAT)
- Waste products (hard-copy newspapers, metal waste, etc.)
- Exports of goods outside the EU and related services
- Intra-Community supplies of goods and intangible services supplied to another taxable person
- Established in the EU or to any recipient outside the EU (see the chapter on the EU)
- Electronic publication of daily and weekly newspapers that appear at least 48 times a year
Examples of exempt supplies of goods and services
- Real estate transactions (except “new buildings” and accompanying land)
- Services of doctors and dentists (except for the supply of aesthetical surgery by doctors and those treatments without a therapeutical aim)
- Finance
- Insurance
- Human organs
For a description of how the VAT rates are structured in the European Union, please see here. The European Commission has also made an EU VAT rate database available where you can find the applicable VAT rate by entering the CN/CPA code of the goods respectively services (you can find more information here). A global VAT/GST rate overview can be found here (note this is a work in progress). This post was last updated on 4 April 2021.
Some other sources
- marosavat.com – VAT in Belgium and Belgian Vat Rates
- avalara.com – Belgian VAT rates and VAT compliance
- globalvatcompliance.com – VAT Rates in Belgium
- wise.com – VAT Rates in Belgium Explained
- belgium.be – TVA
- fidelium.eu – VAT: 6% on all restaurant and catering services
- vatcalc.com – Belgium reduces hospitality VAT rate to 6%
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
