VAT on books
VAT on books in the Netherlands
Dutch readers pay 9% VAT on books, ebooks and downloaded audiobooks. A plan to raise books to 21% from 2026 was dropped, so the rate stays at 9%. The standard rate is 21%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Belastingdienst, the Dutch tax administration or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 9% | Reduced rate | Belastingdienst, books and periodicals |
| EbooksOnly if the ebook is comparable to a printed edition that would get 9%. | 9% | Reduced rate | Belastingdienst, services at 9% |
| AudiobooksConfirmed for downloads. Streaming is not addressed. | 9% | Reduced rate | Belastingdienst, books and periodicals |
| Most other goods and services | 21% | Standard rate | Belastingdienst, rates and exemptions |
What to know about the Netherlands
- The Belastingdienst lists selling audiobooks as downloads at 9%, along with sheet music and teaching materials. Paid streaming of films and music is 21%. Belastingdienst
- Electronic books moved from 21% to 9% through the 2020 tax plan, ending the gap between print and digital. Kamerstuk 35302 no. 84
- The 2025 tax plan proposed raising culture, media, sport and books from 9% to 21% in 2026. An amendment set out to keep books, newspapers and magazines at 9%, and the tax office still lists books at 9% today. Kamerstuk 36602 no. 137
Selling to readers in the Netherlands: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for the Netherlands at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in the Netherlands €10.90. €0.90 of that is the 9% VAT on ebooks in the Netherlands, which you pay over.
- A paperback priced at €20.00 and posted to the Netherlands from another EU country takes the 9% rate for printed books in the Netherlands once your sales to other EU countries pass €10,000 a year: €1.80 of VAT.
- If you live in the Netherlands yourself, sales to readers in the Netherlands always take the rates above, and they go on your usual VAT return in the Netherlands, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about the Netherlands
What VAT do Dutch readers pay on ebooks?
9%, the same as printed books, as long as the ebook is comparable to a printed book that would get 9%.
Did the Netherlands raise VAT on books to 21%?
No. A rise was planned for 2026, but books were kept at 9%, and the Belastingdienst still lists them at 9%.
Are audiobooks at 9%?
Downloaded audiobooks are, according to the Belastingdienst. It does not say how streamed audiobooks are treated, so check if you sell by stream.