Belgium VAT (TVA/btw) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Belgium applies a standard rate of 21%, an intermediate rate of 12% and a reduced rate of 6%.
How this is calculated
- Choose whether to add VAT to a net amount or remove it from a gross (VAT-inclusive) amount.
- To add VAT: multiply the net by 1 plus the rate (×1.21 for the 21% standard rate). To remove VAT: divide the gross by 1 plus the rate.
- Select the Belgian rate for the supply: 21% standard, 12% intermediate, or 6% reduced.
FAQ
What are Belgium's VAT rates in 2026?
The standard rate is 21%. The intermediate rate is 12% (e.g. the food component of restaurant/catering, certain fuels). The reduced rate is 6% (basic foodstuffs, water, books, medicines, passenger transport, social housing works).
What rate applies to electricity and gas?
The temporary crisis reductions have ended; domestic electricity and natural gas are back at the 21% standard rate. Always check the current classification, as energy VAT has changed several times.
When must a business register for VAT?
Small businesses under an annual turnover threshold (around €25,000) may use the VAT exemption scheme. Confirm the exact current threshold with SPF Finances before relying on it.
Sources and verification
Dataset last reviewed 2026-07-18 · tax year 2026 · 22 documented values
Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.
8 sources
- SPF Finances — IPP bracket 1 upper €16,720 (income year 2026)
- SPF Finances — Standard professional-expenses deduction 30% of income net of ONSS
- PayCalcEU editorial default, informed by SPF Finances' 2026 per-commune rate table (derived) — Representative default (7%): a round figure chosen within the 0%-9% range of commune-set surcharges, since SPF Finances' 2026 rate table lists all 565 communes individually and publishes no single national-average figure to source instead
- ONSS/RSZ — Employee ONSS/RSZ 13.07% of gross (no ceiling)
- INASTI/RSVZ — INASTI: 20,50% sur un revenu professionnel jusqu'a 75.024,54 euros
- INASTI/RSVZ — INASTI, Cotisations 2026 — Independant en activite principale: 14,16% sur la partie du revenu professionnel reevalue... qui depasse 75.024,54 EUR sans exceder 110.562,42 EUR
- Xerius (citing Code TVA) — Belgium VAT standard rate 21%
- SPF Finances — Regime de la franchise de taxe pour les petites entreprises -- seuil de 25.000 euros (hors TVA)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Belgium tax guides
- How Income Tax Works in Belgium (2026): Brackets, Tax-Free Allowance and Municipal Surcharge →
- Social Security Contributions in Belgium (2026): ONSS Rate, Werkbonus and What It Funds →
- Self-Employed Taxes in Belgium (2026): INASTI Contributions, IPP and Quarterly Payments →
- How VAT Works in Belgium (2026): Three Rates, What They Cover and the Registration Threshold →
- Debt Relief & Personal Insolvency in Belgium (2026): How It Works →