VAT on painting work: 9% or 21%?

When does the low VAT rate on painting apply?

The reduced rate is intended for labour on existing homes. The home must have been first occupied more than two years ago. It applies to both interior and exterior painting, so to the walls and ceilings in your living room just as much as to the window frames and the front door. Painting the shared parts of a residential building, such as a stairwell, may also qualify.

• The home is more than two years old, counted from when it was first occupied.
• The building is used as a home, not as an office or a shop.
• The reduced rate applies to the labour, not to the paint and other materials.
• The painter lists labour and materials separately on the quote and the invoice.

Why labour and materials belong on separate lines

Because two rates apply side by side, a painter should list labour and materials separately. If there is only a total amount, you cannot check whether the VAT has been calculated correctly. A tidy quote, as De Betere Schilder requires of its members, shows how much of the price is labour and what the paint costs. That also makes it easier to compare quotes fairly.

With interior painting, labour is usually the largest part of the price. The difference between 9% and 21% on that part therefore adds up quickly for a complete home. When comparing, always work with the amounts including VAT.

What about business premises and owners' associations?

For painting offices, shops and business premises the standard rate of 21% applies, including on labour. For a business owner this is often not a problem, as the VAT can usually be reclaimed. If you live and work in the same building, for example a shop with a flat above it, a different rate may apply to each part. Have that checked properly in advance.

An owners' association (VvE) often has the shared parts of a building painted, such as the window frames, the entrance door and the stairwell. Because these are homes, the reduced rate on labour may apply there too. Read more about the approach on the page painting for an owners' association.

Always check the current rate

VAT rules can change. What is described here is the arrangement as it is generally known; the current rate and the exact conditions can be found on belastingdienst.nl. If you are in doubt about your own situation, you can also ask your accountant or the tax authority itself. During the free consultation you can ask our painter which rate will appear on the quote and why, so you can check it yourself before you agree. If you want to know roughly what a job costs, take a look at the cost of exterior painting.