Tax
VAT Calculator 2026: Calculate VAT Including and Excluding
2026 brings significant VAT changes for Dutch freelancers. The biggest impact: accommodation VAT increases from 9% to 21%. In this complete guide, you'll learn everything about VAT rates 2026, how to calculate VAT including/excluding, and what changes for the Small Business Scheme (KOR).
VAT rates in the Netherlands 2026
The Netherlands has three VAT rates in 2026. Not sure which rate applies to you? Check our 10 most asked VAT questions for a clear overview. The most important change: accommodation increases to 21%:
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard rate | Most goods and services |
| 9% | Reduced rate | Food, books, medicines, hairdressers |
| 0% | Zero rate | EU deliveries & export |
What changes for accommodation in 2026?
Now that you know the rates, let's look at how to actually calculate VAT amounts in practice.
BTW Calculator 2026: Including and Excluding
How do you calculate VAT including and excluding? Here are practical examples with the 2026 rates. Ready to file? Follow our VAT return step-by-step guide.
Calculate from Excluding to Including VAT
Example 1: Consultancy service (21%)
Rekenvoorbeeld
Formula: €1,000 × 1.21 = €1,210
Example 2: Hotel room 2026 (21%)
Rekenvoorbeeld
Formula: €100 × 1.21 = €121 (was €109 in 2025)
Calculate from Including to Excluding VAT
Example 3: Invoice including 21% VAT
Rekenvoorbeeld
Formula: €1,210 ÷ 1.21 = €1,000
VAT amount: €1,210 - €1,000 = €210
Example 4: Food product (9%)
Rekenvoorbeeld
Formula: €10.90 ÷ 1.09 = €10.00
VAT amount: €10.90 - €10.00 = €0.90
Small Business Scheme (KOR) 2026
The Small Business Scheme continues in 2026 with the €20,000 threshold. However, there are important changes to the exclusion period and registration deadlines:
- KOR threshold: €20,000 revenue per year (unchanged)
- Registration deadline for 2027: before December 3, 2026
- Exclusion period: shortened to 1 year (was 3 years)
There are several important changes to the KOR rules that you should be aware of.
| Aspect | KOR (< €20k) | VAT liable (> €20k) |
|---|---|---|
| VAT on invoices | No VAT charged | Must charge VAT |
| VAT returns | Not required | Quarterly required |
| VAT refund | Not possible | Possible on expenses |
| Administration | Simpler | More extensive |
Other VAT changes 2026
Cash payment limit
Maximum €3,000 in cash payments accepted. New anti-money laundering measure.
From 2026
Digital VAT refund
Non-EU customers: digital VAT refund required for purchases over €50
For retail
Quarterly returns 2026: Deadlines
Q1: Jan-Mar
Deadline: April 30, 2026
Note: Often busy!
Q2: Apr-Jun
Deadline: July 31, 2026
Holiday period!
Q3: Jul-Sep
Deadline: October 31, 2026
After summer
Q4: Oct-Dec
Deadline: January 31, 2027
New Year!
Frequently asked questions
What changes in 2026 for accommodation VAT?
From January 1, 2026, the VAT rate for accommodation increases from 9% to 21%. This affects hotels, B&Bs, vacation rentals, holiday parks, and Airbnb. Camping stays remain at 9%.
How do I calculate from including to excluding VAT?
Divide the amount including VAT by 1.21 (for 21% VAT) or by 1.09 (for 9% VAT). For example: €1,210 ÷ 1.21 = €1,000 excluding VAT. The VAT amount is then €1,210 - €1,000 = €210.
What is the KOR threshold in 2026?
The KOR threshold remains €20,000 revenue per year in 2026. If you stay below this, you can use the Small Business Scheme and don't have to charge VAT. To register for 2027, you must apply before December 3, 2026.
What is the cash payment limit in 2026?
From 2026, businesses can accept a maximum of €3,000 in cash payments. This is a new anti-money laundering measure. Payments above this amount must be made digitally (bank transfer, card payment, etc.).
Does the KOR exclusion period change in 2026?
Yes! The exclusion period is shortened. Previously it was 3 years, now you're excluded until the end of the next calendar year if you voluntarily leave KOR. This makes it easier to switch between KOR and VAT liability.
Practical tips for VAT 2026
Accommodation providers
Update your prices before January 1, 2026. Inform guests about the VAT increase.
Action required!
VAT savings account
Set aside 21% of your revenue on a separate account by default
Prevent payment problems
Digital administration
Use software that automatically calculates VAT and prepares returns
Save 5+ hours per quarter
Plan your returns
Put deadlines in your calendar with reminders a week before
Prevent fines
Conclusion: BTW 2026
If the VAT changes feel overwhelming, you are not alone — professional help can make a big difference.