Belgium VAT Calculator 2026
21% standard, with reduced rates of 12% and 6% on specified categories.
Figures last reviewed
Belgium VAT at a glance
- Standard VAT rate
- 21% — ranked 13 of 36 covered here
- Reduced rates
- 12%, 6% — applies to specified categories only
- Compared with the average
- +4.01 pts — average across the 36 countries covered is 16.99%
- Registration threshold
- 25,000 EUR — annual turnover above which registration becomes compulsory
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
Belgian BTW / TVA: 21% standard, 12% and 6% reduced
Belgium operates VAT under two names depending on language: BTW in Dutch (Belasting over de Toegevoegde Waarde) and TVA in French (Taxe sur la Valeur Ajoutée). The system is the same; the language on the invoice depends on the region:
- 21% — standard rate, most goods and services, alcohol, electronics, professional services
- 12% — restaurant and catering services (excl. alcohol), social housing under specific conditions, certain solid mineral fuels
- 6% — food, water, books, newspapers, pharmaceuticals, hotel accommodation, hairdressing, repair services for shoes/leather/clothing/bicycles, electricity for residential use (until end-2025 review), gas (until end-2025 review)
- 0% — newspapers and certain periodicals (specific list), exports, intra-EU B2B supplies
Registration: the EUR 25,000 small-business threshold
Belgium's small-business franchise (franchise des petites entreprises) lets businesses with turnover ≤ EUR 25,000 opt out of charging VAT (and out of regular returns) in exchange for losing input recovery. Above that, full VAT registration is mandatory.
A Belgian VAT number is formatted BE0XXX.XXX.XXX — note the leading zero, which is a quirk that trips up cross-border invoicing systems. Always include the BE prefix and the leading zero when validating via VIES.
Restaurants vs catering vs takeaway — three different rates
Restaurant services (food and non-alcoholic drinks consumed on-premise) are 12%. Alcoholic beverages, even at the same restaurant, are 21%. Takeaway food is 6% in most cases (the same rate as supermarket food). The catering industry must split bills across three rates and maintain compliant cash-register data — a frequent source of audit issues.
Worked examples
- EUR 100 grocery basket (6% on food): VAT EUR 5.66 inside, net EUR 94.34.
- EUR 50 restaurant meal with no alcohol (12%): VAT EUR 5.36 inside, net EUR 44.64.
- EUR 1,000 IT consulting fee (21%): VAT EUR 210, gross EUR 1,210.
- EUR 1,000 invoice from a Brussels lawyer to a Dutch VAT-registered company: VAT 0% under intra-EU B2B reverse charge.
Frequently asked questions
Why are gas and electricity at 6%?
The 6% rate on residential electricity and natural gas was introduced in 2022 as an energy-cost relief measure and has been extended through to end of 2025 in subsequent budgets. The future of the reduced rate is debated annually — verify the current rate on fps Finance's site.
Does the language on the invoice matter?
Yes. Invoices to customers in Flanders should be in Dutch (BTW); to Wallonia in French (TVA); to the Brussels-Capital region either is acceptable. Bilingual invoices are common. The regions enforce language requirements based on the customer's registered address.
When are VAT returns due?
Monthly returns are due by the 20th of the following month for businesses with turnover above EUR 2.5 million. Smaller businesses can file quarterly. Both monthly and quarterly filers must submit the EC Sales List for intra-EU supplies. Belgium also requires the annual Sales Listing of customers (form 725) by 31 March.
Are e-books 6% or 21%?
E-books are 6% since 2019, aligned with print under EU directive 2018/1713. Audiobooks are also 6%. SaaS, software downloads and online courses (that aren't educational exemptions) remain at 21%.
Can I claim VAT on a company car?
Belgium has a complex regime for VAT recovery on company cars: maximum 50% recoverable, with specific calculation methods (lump-sum 35% deduction, semi-flat-rate, or actual usage). Pure electric vehicles have specific rules. The full set of methods is in fps Finance's VAT Manual section on company vehicles.
Official sources
Last reviewed: 2026-05-10.
How VAT works in Belgium
Standard 21%, Reduced 12% (social housing, restaurants), 6% (food, water)
Calculating Belgium VAT
Start from the price excluding tax
VAT is charged on the net price. At 21%, a net EUR 100 becomes EUR 121.00 once VAT of EUR 21.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2100, not subtracting 21%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Belgium applies reduced rates of 12% and 6% to specified categories. Standard 21%, Reduced 12% (social housing, restaurants), 6% (food, water) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above EUR 25,000 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.
Worked example at 21%
Adding and removing VAT at 21%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | EUR 100.00 | EUR 1,000.00 |
| VAT at 21% | (EUR 21.00) | (EUR 173.55) |
| Result | EUR 121.00 | EUR 826.45 |
So a net price of EUR 100.00 in Belgium costs EUR 121.00 once VAT is added. Working the other way, a gross price of EUR 1,000.00 contains EUR 173.55 of VAT, leaving EUR 826.45 net.
Computed from the same 21% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Belgium VAT questions
What is the VAT rate in Belgium?
The standard rate is 21%. Reduced rates of 12% and 6% apply to specified categories. That places Belgium 13 of 36 of the countries covered here, 4.01 points above the 16.99% average.
How do I remove VAT from a price in Belgium?
Divide the gross amount by 1.2100. At 21%, a gross EUR 1,000 works back to EUR 826.45 net with EUR 173.55 of VAT. Subtracting 21% from the gross figure is the common mistake and gives the wrong answer.
When do I have to register for VAT in Belgium?
Once taxable turnover passes EUR 25,000 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.
Which countries have higher and lower rates than Belgium?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Belgium sits at 21%.