Belgium moves plant-protection products from 12% to the 21% standard VAT rate
This page records one dated change. For the rules in Belgium as they stand today, see the Belgium guide →
- Jurisdiction
- Belgium
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 14 February 2026
- Effective
- 1 March 2026
- Authority
- SPF Finances (FPS Finance), Belgium
- Systems
- Tax engine, POS
- Verified
- Fetched from official source · high confidence
Suppliers of plant-protection products (agricultural pesticides and related products) previously benefiting from the 12% rate.
Charge 21% VAT on plant-protection products.
Tax enginePOS
The same Arrêté royal of 14 February 2026 (Numac 2026001322) abrogates Table B, heading III (plant-protection products) of Royal Decree No. 20 from 1 March 2026, so those products move from the 12% rate to the standard 21% rate.
What changed in detail
The same Arrêté royal of 14 February 2026 (Numac 2026001322) that raised the rate on hotels and camping also abrogates Table B, heading III of Royal Decree No. 20, which had carried plant-protection products at the 12% rate. With that heading gone, those products fall to the 21% standard rate, effective 1 March 2026.
This change has already been in force for almost seven months; it was not caught and published until this issue.
What it means
There is no replacement heading — the 12% category for plant-protection products was abolished outright, not moved to a new one, so the standard rate applies by default. A supplier still invoicing these products at 12% has been under-charging VAT since March 2026 and should correct pricing and check invoices issued since then.
Proof
Phytopharmacie. Abrogé à partir du 01.03.2026Plant protection products. Abrogated from 01.03.2026
No source snapshot. The source is the Belgian tax authority's Fisconetplus legal-text database (the official coordinated text of Royal Decree No. 20), published as structured data rather than a standard web page.