Invoices and professionals · Everyday tools
Calculate VAT in 2026: from excluding to including VAT, and back
Updated on
To go from excluding VAT (excl. VAT) to including VAT (incl. VAT), multiply by 1.21 at the standard rate of 21%, by 1.12 at 12% or by 1.06 at 6%: €1,000 excl. VAT becomes €1,210.00 incl. VAT, of which €210.00 is VAT. To get back to the amount excluding VAT, divide: €1,210 ÷ 1.21 = €1,000.00.
Since 1 March 2026, hotels, furnished lets and campsites have gone from 6 to 12%, and pesticides from 12 to 21%. Rates in force on 8 October 2026.
Belgian VAT rates and how to calculate them
| Rate | From excluding to including VAT | From including to excluding VAT |
|---|---|---|
| 21% (standard rate) | × 1.21 | ÷ 1.21 |
| 12% (reduced rate) | × 1.12 | ÷ 1.12 |
| 6% (reduced rate) | × 1.06 | ÷ 1.06 |
| 0% (zero rate) | × 1 | ÷ 1 |
Which rate for what?
- 21%: most goods and services (consultancy, IT, hairdressing, clothing, furniture, electronic devices, new cars, new construction), drinks served in restaurants, and since 1 March 2026 pesticides.
- 12%: meals eaten on the premises excluding drinks, hotels, short-term furnished lets and campsites since 1 March 2026, margarine, social housing.
- 6%: most food and water, medicines, books and newspapers, passenger transport, copyright, renovation of a private home more than 10 years old (subject to conditions), takeaway meals.
- 0%: a few cases provided for by law, such as daily newspapers and recovered materials. An invoice at 0% is still a taxed transaction: it is not an exemption.
Examples: Billy (21 April 2026, secondary source) and Securex (changes of 1 March 2026). If in doubt about the rate for a transaction, FPS Finance (VAT office) or your accountant decides.
The VAT contained in an amount including VAT is 21/121 of that amount at 21%, 12/112 at 12% and 6/106 at 6%. On €1,210 including VAT, the VAT is therefore €210.00.
An invoice with several rates
On an invoice, VAT is calculated per rate, on the sum of the amounts excluding VAT at that rate, then rounded to the cent. Example: €100 of goods at 6% and €200 of services at 21% give €300 excluding VAT, €48.00 of VAT (6 + 42) and €348.00 including VAT.
Calculating VAT line by line and then adding it up can create a one-cent difference: on an e-invoice, the total per rate is what counts.
What changed in 2026
- Since 1 March 2026: hotels, guest rooms, short-term furnished lets and campsites at 12% (instead of 6%); pesticides and plant protection products at 21% (instead of 12%). Royal Decree published in the Belgian Official Gazette on 23 February 2026.
- Announced in December 2025 then postponed on 13 February 2026: the increase to 12% for takeaway meals, sport and leisure, and the reduction to 12% for soft drinks served at the table. These rates therefore remain unchanged (6% and 21%) until a new text is published.
Calculate VAT
Enter your amounts excluding or including VAT and the rate for each line: Indexo gives the taxable amount, the VAT and the total, per rate.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
Frequently asked questions
How do you work out the amount excluding VAT from the price including VAT?
Divide the price including VAT by 1 plus the rate: by 1.21 at 21%, 1.12 at 12% or 1.06 at 6%. For example, €1,210 ÷ 1.21 = €1,000 excluding VAT. Do not take 21% off the price including VAT: €1,210 − 21% would give €955.90, a wrong amount.
What VAT applies in restaurants?
A meal eaten on the premises is at 12%, drinks at 21%. Takeaway meals stay at 6%: the increase announced for 2026 has been postponed.
What is the difference between 0% VAT and an exempt transaction?
A transaction at 0% is still taxed: the supplier keeps its right to deduct the VAT on its purchases. An exempt transaction (for example certain health care) falls outside the VAT calculation, with consequences for deduction. The zero rate is rare in Belgium: daily newspapers, recovered materials.
Should VAT be rounded line by line or on the total?
On an e-invoice, VAT is calculated per rate, on the sum of the taxable amounts, and rounded to the cent. That is what the tool does.
What next?
- Late payment interestWhat you can claim on an unpaid invoice.
- Structured payment referenceThe payment reference to put on the invoice.
- Tax and social calendarAll 2026-2027 due dates by profile, to add to your calendar.
- Accountant’s toolboxThe seven everyday calculations: VAT, interest, payment reference, IBAN, CBE, deadlines, depreciation.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Règles et taux de TVA : Belgique, taux normal 21 %, taux réduits 6 % et 12 % (checked on 13 July 2026), European Commission (Your Europe).
- Les taux de TVA en Belgique : 0 %, 6 %, 12 % et 21 % (21 April 2026), Billy (secondary source).
- Le taux de TVA de 12 % : restauration sur place hors boissons, hébergement, logement social (21 April 2026), Billy (secondary source).
- Réforme des taux de TVA au 1er mars 2026 : arrêté royal publié au Moniteur belge le 23 février 2026 (18 February 2026), Securex (secondary source).
- Réforme de certains taux de TVA (23 December 2025), Council of Ministers (news.belgium.be).
- Hausse de la TVA sur les plats à emporter, le sport et la culture reportée (13 February 2026), VRT NWS (secondary source).
- Peppol BIS Billing 3.0, rule BR-CO-17: VAT for a category = taxable amount × rate, rounded to the cent, OpenPeppol. Cross-checked with: Indexo’s ‘invoices’ module (lib/donnees/factures.mjs).