VAT rates
The amount of VAT you have to charge or pay depends on the applicable rate for the service or product you supply: that may be high (21%) or low (9%). In some cases, your service or product will be exempt from VAT or taxed at the 0% rate.
On this page
Performing arts
| composing and arranging | exempt from VAT |
| copyrights on compositions (BumaStemra)* | exempt from VAT |
| performance with total fee statement form | exempt from VAT |
| performing abroad | 0% ** |
| performing as an artist (with model agreement) | 9% |
| private performance, such as weddings | 9% |
| rehearsal (in connection with a concert or show) | 9% |
| admission to a concert | 9% |
| conducting during a performance | 9% |
| direction | 21% |
| choreography | 21% |
| album sales | 21% |
| merchandise (sales of caps, etc.) | 21% |
| repetiteur | 21% |
| royalties* | 21% |
Directly to:
Teaching
| at a legally recognised vocational training course *** | exempt from VAT |
| children up to 21 years old | exempt from VAT |
| people aged 21 or older | 21% |
| people aged 21 or older, danse lessons for competitive dancers, Zumba and street dance (these fall under 'practising a sport actively') | 9% |
Visual arts
| art sales | 9% |
| art sales abroad | 9% or 0% ** |
| artistic photo's | 9% |
| commercial photo's | 21% |
Film and television
| cinema tickets | 9% |
| camera, sound and production work | 21% |
Architecture
| design and presentation | 21% |
Heritage
| admission to public museums | 9% |
| admission to exhibitions | 21% |
| restoration | 21% |
| presentations, workshops | 21% |
(*)VAT on your copyright fee
In principle, copyright, licensing and operating fees and/or royalties are subject to 21% VAT. Unless:
- It concerns copyright on work that is exempt from VAT. Examples include music compositions and texts by writers/poets and journalism. Photographic work and illustrations are not exempt in principle, unless it concerns an artwork. Check the Dutch Tax and Customs Administration website for a list of exempted work.
- You do not provide something in return and have not given permission, such as the lending fees of libraries. In this case, an exemption applies.
- You have inherited or bought rights and exploit them. In that case, an exemption applies too.
(**) The 0% rate
A number of goods and services are subject to 0% VAT. This is not the same as exempt from VAT! The 0% rate is often applicable when you supply goods or services abroad. Check carefully whether you meet the conditions.