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In Belgium, the standard VAT rate is 21%, which is applicable to most goods and services. The reduced VAT rates are 12% and 6%, which apply to specific goods and services. The 12% reduced rate is primarily applicable to goods and services related to housing.
Belgium, like all European Union (EU) member countries, follows the EU VAT Directive on value added tax (VAT) compliance. However, it is still free to set its own standard (upper) VAT rate, provided it is above 15%.
Luxembourg levies the lowest standard VAT rate at 17 percent, followed by Malta (18 percent), Cyprus, Germany, and Romania (all at 19 percent). The EU’s average standard VAT rate is 21.6 percent, more than six percentage points higher than the minimum standard VAT rate required by EU regulation.
VAT is a tax on consumption borne by the final consumer. VAT is collected in successive steps, i.e. every transaction of a production and distribution process. The normal rate is 21%. However, the lower rates of 0%, 6% and 12% are applied to certain categories of goods and services.
The standard VAT rate in Belgium is 21%. It applies to most goods and services. The two reduced VAT rates are 12% and 6%. Belgium also has some zero-rated goods, the sale of which must still be reported on your VAT return, even though no VAT is charged.
Brexit and VAT; Foreign VAT refunds; Specific regime “events, fairs and merchandising” e-commerce. One Stop Shop OSS; E-invoicing. What is an electronic invoice? Mandatory use of structured electronic invoices as from 2026; International invoicing; Technical rules for electronic invoicing; Summary of invoicing in Belgium as from 1 January 2026
21%. Standard Rate: 21%. The standard rated VAT in Belgium is 21%, and applies to all supplies of goods and services not specified as being subject to any of the other rates. Reduced Rates: 6% and 12%.
Choose the VAT rate in Belgium that applies to your transaction. VAT rates in Belgium generally vary between 21% and 6%, depending on the type of product or service. Our tool will instantly provide you with the VAT amount.
Belgian VAT rates. Belgium, like all EU member countries, follows the EU VAT Directive on VAT compliance. However, it is still free to set its own standard (upper) VAT rate. The only proviso is that it is above 15%.
VAT compliance and reporting rules in Belgium 2024. Below is summary of the major rules provided under Belgian VAT rules (Value Added Tax Code) and Royal Decrees). Plus adoption of the EU VAT Directive. Check our country VAT guides for other jurisdictions.