BTW / TVA rates in Belgium for 2026
Belgium charges BTW / TVA at a standard rate of 21%, with reduced rates of 12% and 6%. Amounts on this page are in Euro (EUR).
21% standard, 12% on restaurant meals, hotel stays (since 1 March 2026) and social housing, 6% on food, water, medicines and books.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 21% | standard | 1.21 | 17.36% |
| 12% | reduced | 1.12 | 10.71% |
| 6% | reduced | 1.06 | 5.66% |
How much BTW / TVA is inside a price
If a price already includes BTW / TVA, divide by 1 plus the rate: at 12%, €100 ÷ 1.12 = €89.29 before tax, so €10.71 is tax.
| Rate | Tax in €100 | Net of €100 | Tax in €1,000 | Net of €1,000 |
|---|---|---|---|---|
| 21% | €17.36 | €82.64 | €173.55 | €826.45 |
| 12% | €10.71 | €89.29 | €107.14 | €892.86 |
| 6% | €5.66 | €94.34 | €56.60 | €943.40 |
Adding BTW / TVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 6%, €1,000 × 1.06 = €1,060.
| Rate | Tax on €100 | €100 plus tax | Tax on €1,000 | €1,000 plus tax |
|---|---|---|---|---|
| 21% | €21 | €121 | €210 | €1,210 |
| 12% | €12 | €112 | €120 | €1,120 |
| 6% | €6 | €106 | €60 | €1,060 |
How Belgium's standard rate compares
Belgium's 21% standard rate compares with a median of 18%: 6 of the 39 countries in this calculator's table charge more, 29 less. Its lowest rate above zero is 6%: 16 countries go lower, and 19 have no rate that low.
Spain, Netherlands, and Argentina also charge 21% as standard.
12% is also used by the Philippines, Sweden, and Canada. 6% is also used by China, Portugal, and Sweden.