VAT rates

In Belgium, there are various VAT rates applying to different types of goods and services. They are to be found in Royal Decree no. 20.

VAT Rate Applies to
Standard rate 21% All goods and services not qualifying for one of the reduced rates.
Reduced rate 6% Mainly basic necessities such as food, pharmaceuticals and, in some cases, social housing, minor repair services and renovation and repair works to private dwellings over five years old
Intermediate rate 12% Mainly fertilizer, phytopharmaceutical products, margarine, tubes, pay TV and social housing
Zero rate 0% Mainly general-interest newspapers, journals and magazines published at least 48 times a year, and recovered goods or products

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