EU member state
Belgium VAT
Belgium’s standard VAT rate is 21%. A 6% rate applies to essentials such as most food, pharmaceuticals, and books, and 12% covers a shorter list including some restaurants and social housing. The 12% figure is also the parking rate. Belgian invoices need the supplier’s VAT number and a sequential invoice number.
Reduced
12%
Selected restaurants, social housing, and the parking rate. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Reduced
6%
Most food, water, pharmaceuticals, and books. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Standard
21%
Most goods and services.
Net to gross
Belgium pageNet
€100.00
VAT
€21.00
Gross
€121.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2016 – now12% Reduced. Selected restaurants, social housing, and the parking rate. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now6% Reduced. Most food, water, pharmaceuticals, and books. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now21% Standard. Most goods and services.