Practical guides

Belgian VAT rates in 2026: calculate net, VAT and gross

Belgian VAT rates are 21%, 12% and 6%, with 0% applying in specific cases. Taxable furnished accommodation and campsite pitches have moved to 12% since 1 March 2026. To add VAT, multiply the net amount by the rate and add the result. To remove VAT, divide the gross amount by one plus the rate expressed as a decimal.

Updated on November 13, 2026

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Which Belgian VAT rate applies to your sale?

FPS Finance (SPF Finances / FOD Financiën) lists the standard, intermediate and reduced rates, plus exceptional zero-rating. Royal Decree No. 20 (arrêté royal n° 20 / koninklijk besluit nr. 20) sets the categories. Match the actual goods or services and their conditions to the legislation before calculating.

21%: standard rate

Use the standard rate for taxable domestic supplies without a specific reduced or zero rate. Ordinary consultancy is a typical case. The customer's status as a small business does not itself turn a standard-rated supply into a reduced-rated one.
12%: intermediate rate

This rate applies to categories specified in the legislation. Taxable furnished accommodation, with or without breakfast, and campsite pitches fall under it following the March 2026 change. Check the scope of a bundled service before applying one rate to everything.
6%: reduced rate

Qualifying books are one example of supplies covered by this rate. Check the relevant category and conditions rather than relying on the supplier's trade. Keep supporting information with the sales records.
0%: specific cases

Zero-rating applies only where the rules allow it. Exemption, reverse charge and transactions outside Belgian VAT are separate treatments. Each needs its own reason and invoice treatment, even when the supplier collects no VAT from the customer.

What changed for accommodation on 1 March 2026?

The Royal Decree of 14 February 2026 moved taxable furnished accommodation and campsite pitches from 6% to 12%. Its Articles 2 and 4 amend the annex to Royal Decree No. 20; Article 5 sets entry into force on 1 March 2026. The accommodation category is now in Table B, heading IV.

The change concerns the rate for accommodation that is taxable. It does not make every furnished property rental subject to VAT. Article 18 of the Belgian VAT Code (Code de la TVA / Btw-wetboek) covers supplies of services, including accommodation, while exemption conditions must also be considered. Establish the nature of the letting before changing its tax settings.

Fictional example: a taxable hotel stay with a net price of €500.00 and VAT chargeable at 12% produces €60.00 VAT and a gross price of €560.00. For earlier bookings or deposits spanning the change, check the applicable chargeability and transitional treatment with your accountant before correcting an invoice. Keep booking and payment dates available for that review.

How do you add Belgian VAT to a net price?

A Belgian VAT calculator needs the net taxable amount and the applicable rate. Net means excluding VAT; gross means including VAT. Work from the amount after applicable discounts.

01
Calculate VAT

Formula: VAT = net amount × rate / 100. Fictional example: ordinary domestic consultancy at €1,250.00 excluding VAT carries €262.50 VAT at 21%, calculated as €1,250.00 × 21 / 100.
02
Calculate the gross total

Formula: gross = net + VAT. In this fictional example, €1,250.00 + €262.50 = €1,512.50. You can also multiply the net amount by 1.21. At 12%, use 1.12; at 6%, use 1.06.
03
Check the invoice summary

Show the net taxable amount, rate, tax and gross total. Compare the sum of the lines with the summary before issuing the invoice. Our Belgian invoice template puts those figures alongside the other required details.

How do you remove VAT from a Belgian gross price?

Formula: net = gross / (1 + rate / 100). Subtract the resulting net amount from the gross price to find the VAT included. The divisor is 1.21 at 21%, 1.12 at 12% and 1.06 at 6%. At a genuine 0% rate, net and gross are equal.

Fictional example: €1,512.50 including 21% VAT gives €1,250.00 net when divided by 1.21. VAT is therefore €262.50. Taking 21% directly off the gross amount would give the wrong net figure because the percentage was originally applied to the smaller net amount.

Fictional example: €212.00 including 6% VAT / 1.06 = €200.00 net, leaving €12.00 VAT. Keep sufficient precision during calculation and reconcile the final rounded amounts with the invoice summary.

How do you show several VAT rates on one invoice?

Group the taxable amounts by rate and calculate VAT separately for each group. Article 5 of Royal Decree No. 1 requires the relevant taxable bases and VAT particulars. Different items can carry different rates on one invoice, but splitting a single composite service into artificial lines does not establish entitlement to a reduced rate.

Fictional example: separately classified supplies total €300.00 net at 6% and €200.00 net at 21%. The first group carries €18.00 VAT; the second carries €42.00. Total net is €500.00, total VAT €60.00 and gross €560.00. Keep both statutory rates visible even though the combined VAT happens to equal 12% of the net total.

Apply discounts before recalculating VAT. For a reduction after issue, use a credit note with the original tax treatment. Give your accountant both documents to reconcile the adjustment.

When should you check a different VAT treatment?

Reverse charge makes the customer responsible for accounting for VAT. Article 51, § 2 of the VAT Code covers specified transactions involving foreign suppliers; Article 20 of Royal Decree No. 1 governs the Belgian construction mechanism known as cocontractant, subject to its conditions, including the customer's periodic VAT-return obligation. Confirm eligibility and include the required wording instead of adding supplier-charged VAT. A VAT number alone does not establish eligibility.

For intra-EU transactions, distinguish goods from services. Article 39bis can exempt qualifying goods dispatched from Belgium to another Member State, subject to the conditions, including the customer's relevant VAT identification and evidence of transport. Article 21 generally locates B2B services at the customer's establishment, with exceptions; Article 21bis governs B2C services. Article 53sexies requires reporting of relevant intra-Community transactions. Check the customer's VAT status in VIES and retain the supporting evidence.

A small business using the exemption scheme under Article 56bis does not charge VAT on its covered sales. It uses the prescribed exemption statement, while remaining subject to the applicable invoicing obligations. Separate your own VAT status, the place of supply and the tax rate when reviewing a transaction.

Official sources cited

Calculate invoice totals with Eazyclick

In Quotes & invoices, you choose the VAT rate for each line alongside its quantity, price and discount. Eazyclick calculates the totals excluding VAT, VAT and totals including VAT. Your legal particulars and terms appear on the document. An accepted quote becomes an invoice without re-entry, and you can create deposit and balance invoices from the quote. Received invoices export by period for your accountant (UBL, PDF and a register); issued invoices export separately as CSV.

Frequently asked questions: Belgian VAT rates

What is the VAT rate in Belgium in 2026?

The standard rate is 21%, with 12% and 6% for specified categories and 0% in particular cases. Check the nature and conditions of the supply before selecting a rate.

How do I calculate Belgian VAT from a gross price?

Divide the gross amount by 1.21 at 21%, 1.12 at 12% or 1.06 at 6%. Subtract the net result from the gross total to obtain the VAT included.

What VAT applies to hotels and campsites in Belgium?

Taxable furnished accommodation and campsite pitches moved to 12% on 1 March 2026. Check the chargeability rules for transactions spanning the change; exempt lettings need separate analysis.

Can one Belgian invoice have different VAT rates?

Yes, where the supplies genuinely qualify for different rates. Separate the taxable amounts and calculate each group's VAT before adding the invoice totals.

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