{"id":20373,"date":"2025-12-26T12:15:53","date_gmt":"2025-12-26T11:15:53","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/what-are-the-vat-rates-in-belgium\/"},"modified":"2026-08-24T17:28:03","modified_gmt":"2026-08-24T15:28:03","slug":"what-are-the-vat-rates-in-belgium","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/what-are-the-vat-rates-in-belgium\/","title":{"rendered":"What are the VAT rates in Belgium?"},"content":{"rendered":"

VAT (Value Added Tax) is a consumption tax paid by the final consumer. <\/p>\n

VAT is collected at successive stages, that is at each transaction in the production and distribution process. <\/p>\n

The standard rate is 21% (source: SPF website<\/a>). However, more advantageous rates of 0%, 6% and 12% apply to certain categories of goods and services. <\/p>\n

\n

Almost all businesses are subject to this taxation, with the exception of a few sectors such as healthcare professionals, insurance companies and entrepreneurs operating under the VAT Exemption scheme.<\/p>\n

\n

\n

Sale of services<\/h1>\n

A non-exhaustive list:<\/h3>\n

(source https:\/\/praxis.taxwin.be\/fr-accountants\/)<\/a><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n

VAT 6%<\/b><\/h2>\n<\/td>\n

\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Transport<\/b><\/p>\n<\/td>\n

\n

Transport of people, unchecked baggage and animals accompanying passengers.<\/p>\n<\/td>\n<\/tr>\n

\n

Maintenance and repairs<\/b><\/p>\n<\/td>\n

\n

Maintenance and repair of carriages for people with disabilities, spare parts, equipment and accessories for the purpose of these cars, goods referred to in the “miscellaneous” category above.<\/p>\n<\/td>\n<\/tr>\n

\n

Work on private residences more than 10 years old<\/b><\/p>\n<\/td>\n

\n

Renovations, reparations, maintenance, etc. <\/p>\n

(Excluding cleaning)<\/p>\n<\/td>\n<\/tr>\n

\n

Construction work on schools buildings<\/b><\/p>\n<\/td>\n

\n

Renovations, reparations, maintenance of school buildings, etc. <\/p>\n

(Excluding cleaning)<\/p>\n<\/td>\n<\/tr>\n

\n

Construction work on facilities for people with disabilities<\/b><\/p>\n<\/td>\n

\n

Renovations, reparations, housing maintenance, etc.<\/p>\n

(Excluding cleaning)<\/p>\n<\/td>\n<\/tr>\n

\n

Agricultural services<\/b><\/p>\n<\/td>\n

\n

Cultivation, harvesting and livestock farming.<\/p>\n<\/td>\n<\/tr>\n

\n

Services<\/b> provided<\/b> by social organisations<\/b><\/p>\n<\/td>\n

\n

\n<\/td>\n<\/tr>\n

\n

Cultural, sports and entertainment facilities<\/b><\/p>\n<\/td>\n

\n

Granting the right to access and use cultural, sports and entertainment facilities.<\/p>\n<\/td>\n<\/tr>\n

\n

Copyrights, concert and show performances<\/b><\/p>\n<\/td>\n

\n

Assignments and concessions of copyright, performance of theatrical works, musicals, circus shows, etc. \u2757\ufe0fHowever, the following are not covered: copyright in computer programmes and advertising services.<\/p>\n<\/td>\n<\/tr>\n

\n

\n

Rental of certain properties<\/b><\/p>\n<\/td>\n

\n

Bicycle hire as part of a public bicycle system where bicycles are made available via various bicycle stations (reduced rate on a trial basis).<\/p>\n<\/td>\n<\/tr>\n

\n

Hotels, camping<\/b><\/p>\n<\/td>\n

\n

Provision of furnished accommodation (with or without breakfast) and camping sites<\/p>\n<\/td>\n<\/tr>\n

\n

Public housing<\/b><\/p>\n<\/td>\n

\n

Renovations, reparations, maintenance, etc. (Excluding cleaning)<\/p>\n<\/td>\n<\/tr>\n

\n

Other<\/b><\/p>\n<\/td>\n

\n

category “miscelaneous” for rental of goods<\/p>\n<\/td>\n<\/tr>\n

\n

Demolition and reconstruction of buildings from 2021 to 2023<\/b><\/p>\n<\/td>\n

\n

Demolition, reconstruction, renovation, etc. (excluding cleaning) of residential buildings throughout Belgium.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/b><\/p>\n

Minor repair services<\/b><\/p>\n<\/td>\n

\n

Repairs of bicycles, shoes and leather goods, as well as repairs and alterations to clothing and household linen.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n\n\n\n\n
\n

\n

VAT 12%<\/b><\/h2>\n<\/td>\n

\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Restaurant and catering services<\/b><\/p>\n<\/td>\n

\n

Restaurant and catering services, excluding the supply of beverages.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n\n\n\n\n
\n

\n

VAT 21%<\/b><\/h2>\n<\/td>\n

\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Services not covered by the reduced rates of 6% and 12%<\/b><\/p>\n<\/td>\n

\n

Consultations, programmations, translations<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n

Sale of goods<\/h1>\n

A non-exhaustive list:<\/h3>\n

(source https:\/\/praxis.taxwin.be\/fr-accountants\/)<\/a><\/p>\n

\n\n\n\n\n\n
\n

VAT 0%<\/b><\/h2>\n<\/td>\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Newspapers and periodicals<\/b><\/p>\n<\/td>\n

\n

Daily and weekly general information newspapers published at least 48 times a year (VAT AR no. 20, Annex, Table C).<\/p>\n<\/td>\n<\/tr>\n

\n

Recycled products<\/b><\/p>\n<\/td>\n

\n

See Circ. n\u00b0 88, 15.12.1970<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n

VAT 6 % (AR VAT n\u00b0 20, Annex, Table A)<\/b><\/h2>\n<\/td>\n

\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Living animals<\/b><\/p>\n<\/td>\n

\n

Cattle, pig, sheep, goat and mule species, horses (except pedigree horses used as saddle horses), poultry, pigeons and rabbits, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Meat and offal<\/b><\/p>\n<\/td>\n

\n

Meat and edible meat offal, animal intestines, bladders and stomachs, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Fish, shellfish and molluscs<\/b><\/p>\n<\/td>\n

\n

Only those for human consumption, except caviar, lobsters, crabs, crayfish and oysters.<\/p>\n<\/td>\n<\/tr>\n

\n

Milk and dairy products, eggs, honey<\/b><\/p>\n<\/td>\n

\n

Yoghurt, cheese, butter, chocolate drinks containing at least 85% milk, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Edible fruit, citrus and melon peel<\/b><\/p>\n<\/td>\n

\n

Whether or not they are prepared or preserved.<\/p>\n<\/td>\n<\/tr>\n

\n

Plant products<\/b><\/p>\n<\/td>\n

\n

Cereals, seeds, oleaginous fruits, beetroot, chicory roots, hops, plants and parts of plants used in perfumery, medicine, as insecticides or for similar purposes, fruit stones of plant products, hay, trees, shrubs, etc., when delivered for the development or maintenance of gardens.<\/p>\n

\n

Also included are trees, shrubs, bushes, etc. when delivered for garden landscaping or maintenance.<\/p>\n<\/td>\n<\/tr>\n

\n

Products of the milling industry, malt, starches<\/b><\/p>\n<\/td>\n

\n

Flour, cereal flakes, fruit flakes, vegetable flakes, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

\n

Fats and oils<\/b><\/p>\n<\/td>\n

\n

Vegetable, animal and prepared food fats (except margarine), etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Other food products<\/b><\/p>\n<\/td>\n

\n

Coffee, tea, meat juice sugars, syrups, candy, cocoa, pur\u00e9es, jams, mustards, sauces, soups, yeast, salt for human consumption, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Animal food and waste, fertilisers, products of animal origin<\/b><\/p>\n<\/td>\n

\n

Dried blood, meat and fish powders, fertilisers, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Water<\/b><\/p>\n<\/td>\n

\n

Ordinary natural water supplied through pipes.<\/p>\n<\/td>\n<\/tr>\n

\n

Medicines and medical devices<\/b><\/p>\n<\/td>\n

\n

Medicines for human or veterinary use, blood, plasma, bandages for medical use, sterile syringes and needles, most forms of contraception, bras and swimwear suitable for external breast prostheses, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Journals, publications and books<\/b><\/p>\n<\/td>\n

\n

Books, brochures, journals, publications, albums, picture books, etc., regardless of the form in which they are made available (physical or electronic).<\/p>\n

\n

\u2757\ufe0fHowever, this does not apply to works published for advertising purposes.<\/p>\n<\/td>\n<\/tr>\n

\n

Works of art, collectors’ items and antiques<\/b><\/p>\n<\/td>\n

\n

Hand-painted paintings, engravings, tapestries and wall textiles, postage stamps, botanical and mineralogical collections, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Carriages for the disabled and spare parts, equipment and accessories<\/b><\/p>\n<\/td>\n

\n

Cars for road transport of disabled people purchased in Belgium, the EU or outside the EU to be used as a means of personal transport for three years, spare parts, equipment and accessories for these cars. <\/p>\n

\u2757\ufe0fThe reduced rate can only be claimed for one vehicle at a time.<\/p>\n<\/td>\n<\/tr>\n

\n

Other<\/b><\/p>\n<\/td>\n

\n

Caskets, orthopaedic devices, fracture devices, wheelchairs, aerosol devices, glucometers, assistance dogs for the disabled, sanitary towels and similar products for family hygiene, external defibrillators, etc.<\/p>\n

\n

Not included: frames, glasses and contact lenses.<\/p>\n<\/td>\n<\/tr>\n

\n

Goods supplied by social organisations<\/b><\/p>\n<\/td>\n

\n

Products sold by social enterprises.<\/p>\n<\/td>\n<\/tr>\n

\n

\n

School buildings<\/b><\/p>\n<\/td>\n

\n

Buildings used for school or university education, special or artistic education, vocational training, etc.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n\n\n\n\n\n\n\n\n
\n

\n

VAT 12 % (AR VAT n\u00b0 20, Annex, Table B)<\/b><\/h2>\n<\/td>\n

\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Phytopharmacy<\/b><\/p>\n<\/td>\n

\n

Supplies of agricultural pesticides approved by the Minister for Agriculture.<\/p>\n<\/td>\n<\/tr>\n

\n

Margarine<\/b><\/p>\n<\/td>\n

\n

Margarine.<\/p>\n<\/td>\n<\/tr>\n

\n

Tyres<\/b> and<\/b> inner tubes<\/b><\/p>\n<\/td>\n

\n

Only deliveries of tyres and inner tubes for wheels on agricultural machinery or tractors (not for forestry tractors and tillers).<\/p>\n<\/td>\n<\/tr>\n

\n

Fuel<\/b><\/p>\n<\/td>\n

\n

Deliveries of coal and solid fuels obtained from coal, brown coal, coke, etc.<\/p>\n<\/td>\n<\/tr>\n

\n

Public housing<\/b><\/p>\n<\/td>\n

\n

Deliveries of buildings for social housing<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n\n\n\n\n
\n

\n

VAT 21%<\/b><\/h2>\n<\/td>\n

\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Goods not covered by the reduced rates of 6% and 12%<\/b><\/p>\n<\/td>\n

\n

New buildings (not always), furniture, new vehicles, etc.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

Exempt services<\/h1>\n
\n\n\n\n\n\n\n
\n

VAT 0%<\/b><\/h2>\n<\/td>\n

\n

Examples<\/b><\/h2>\n<\/td>\n<\/tr>\n

\n

Healthcare<\/b><\/p>\n<\/td>\n

\n

Medical appointment at a doctor, dentist, etc<\/p>\n<\/td>\n<\/tr>\n

\n

Teaching \/ Education<\/b><\/p>\n<\/td>\n

\n

\n<\/td>\n<\/tr>\n

\n

Insurance<\/b><\/p>\n<\/td>\n

\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n

\n

If you have any questions, don’t hesitate to contact us via chat or by e-mail at the following address: support@accountable.eu<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

This article provides an overview of the different VAT rates for goods and services.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[448,481],"class_list":["post-20373","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\nWhat are the VAT rates in Belgium? - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/what-are-the-vat-rates-in-belgium\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the VAT rates in Belgium? - Accountable\" \/>\n<meta property=\"og:description\" content=\"This article provides an overview of the different VAT rates for goods and services.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accountable.eu\/en-be\/help-center\/what-are-the-vat-rates-in-belgium\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountable\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-24T15:28:03+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/what-are-the-vat-rates-in-belgium\\\/\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/what-are-the-vat-rates-in-belgium\\\/\",\"name\":\"What are the VAT rates in Belgium? 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