Indirect Tax (includes VAT)

This FactCard sums up the different indirect taxes in the Netherlands.

Value added tax (VAT)
On the sale price (usually 21%).

Taxes on legal transactions
On (almost) every refinancing, disposal, acquisition, restructuring or initial public offering.

Excise duty (or excise tax)
On goods produced and / or sold within the Netherlands.

Environmental tax
Includes taxes on energy, groundwater, tap water, waste and fuel.

Consumption tax (non-alcoholic beverages)
On non-alcoholic and "ready-to-drink" beverages.

Import duties
- Turnover tax: 21%, 0% to 6% of the estimated value of the goods.
- Customs duty: depends on the type of imported goods.
- Excise duty: on alcoholic drinks.

Tax on passenger cars / motorcycles
On passenger cars / motorcycles / vans either individually or company registered.

Motor vehicle tax
Depends on the type of vehicle (car, van, motorcycle, lorry etc.), weight and type of fuel. It falls under the environmental tax category.

Tax on heavy goods vehicles
On lorries used solely for road transportation of goods (through motorways). The amount depends on the vehicle’s axles and its classification (EURO-0, EURO-1 and EURO-2).

Air passenger tax
Originally introduced as an environmental tax with little or even no effect (purely economic measure). The Dutch government is about to abolish it.

Source IamExpat

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