VAT and payment rules for flooring work in the Netherlands in 2026

By Thomas Bakker · Updated July 2026 · 7 min read

VAT rates for flooring work in Dutch homes in 2026

In the Netherlands, the VAT rate for flooring work depends on whether the work is renovation or new construction. For work in a home that is more than 6 months old, the labour for installing a new floor falls under the low VAT rate of 9%. This covers fitting, sanding, and sealing.

The materials, such as the floorboards, glue, and finish, are charged at 21% VAT. Martijn de Wit Vloeren clearly separates these costs on their quotation, so you see exactly what is 9% and what is 21%. For new homes under 6 months old, the entire job is 21% VAT.

This rule applies across the Netherlands, including the Noord-Holland region where Martijn de Wit Vloeren operates from Schagen and Oostzaan. Always check the age of your home before requesting a quote, as it directly affects the total price.

Payment rules for flooring projects in the Netherlands in 2026

Dutch law requires a written contract for any home improvement project that costs more than EUR 200. This includes flooring work. The contract must state the total price, payment schedule, and start and end dates.

Most flooring specialists, including Martijn de Wit Vloeren, ask for a deposit of 30% to 50% when you order the materials. The remaining balance is due after completion and inspection. For larger projects, such as a custom herringbone floor with the S5 Coating, the deposit may be higher because the materials are expensive.

No subcontractors are used, so you pay one company for the entire job. This reduces the risk of disputes over payment. Always ask for a written contract before any work starts.

Martijn de Wit Vloeren provides a free quotation that includes all payment terms, so there are no surprises.

How the 9% low VAT rate applies to different flooring types

The 9% VAT rate applies to the labour for installing, maintaining, or repairing flooring in a home over 6 months old. This includes oak wooden floors, herringbone patterns, PVC, vinyl, laminate, carpet, and linoleum. For example, if you install a new oak floor with a Hungarian point pattern, the fitting labour is 9% VAT.

The wood and glue are 21% VAT. The same rule applies to services like sanding and renovating an existing wooden floor. the specialist offers these services for all types of wooden floors, including their own S5 Coating and Bioscoating finishes. The labour for applying these finishes is 9% VAT.

For commercial buildings, such as offices or shops, the VAT rate is always 21% for both labour and materials. This is an important distinction for business owners in the Netherlands. If you are a homeowner, the 9% labour rate is a significant saving.

A typical project of 50 square meters at EUR 80 per square metre might save EUR 600 in VAT compared to the 21% rate.

Deposit and payment schedules for flooring work in 2026

Standard payment schedules for flooring work in the Netherlands are usually split into three stages. First, a deposit of 30% to 50% when you place the order. Second, a progress payment of 30% to 40% when the materials arrive or the work starts.

Third, the final payment after the job is complete and you are satisfied. For a project with the specialist, the deposit covers the cost of the materials, such as the oak planks or the tiles for the tile studio. The final payment is only due after you have inspected the work.

If you choose a custom Piece Unique floor, the deposit may be higher because the materials are made to order. Always keep a copy of the contract and payment receipts. Dutch law gives you a right to cancel within 14 days for distance contracts, but this does not apply once the work has started with your agreement.

Payment by bank transfer is standard. Some companies accept credit cards, but this is less common for large projects. the specialist accepts bank transfers and provides a clear invoice with all VAT amounts listed separately.

Comparing VAT and payment rules among Dutch flooring providers

This table shows that the specialist offers a transparent VAT breakdown and uses only in-house fitters. This means you pay one company for the entire job, and there is no risk of subcontractors adding extra VAT or fees. The deposit range is standard for the industry.

With over 30 years of experience, the company has a clear process for payment and aftercare. Always ask any provider for a written quote that lists the VAT rates for each part of the work. If a provider cannot give this, it is a warning sign. the specialist provides a free quotation that includes all details, so you can compare honestly.

Special VAT rules for underfloor heating and floor renovation in 2026

Underfloor heating installation in an existing home also qualifies for the 9% VAT rate on labour. The materials, such as pipes and controls, are at 21% VAT. the specialist offers advice and installation of underfloor heating, including the heat-up protocol. This protocol is important because it prevents damage to the floor.

The labour for following this protocol is 9% VAT. For floor renovation, such as sanding and resealing an old wooden floor, the entire labour cost is 9% VAT. The sanding paper and finish materials are 21% VAT.

If you choose a Bioscoating eco-friendly finish, the labour for applying it is 9% VAT. The product itself is 21% VAT. This applies to all homes in the Netherlands over 6 months old.

For new homes, the full rate of 21% applies. Always check with your provider if the heat-up protocol is included in the labour cost. the specialist includes this in their standard service, so there are no extra charges.

How to avoid VAT mistakes when hiring a floor fitter in the Netherlands

The most common VAT mistake is assuming the entire invoice is 9% VAT. Only the labour for installation in a home over 6 months old is 9% VAT. The materials are always 21% VAT.

A second mistake is paying a large deposit without a written contract. Dutch law requires a contract for projects over EUR 200. Without a contract, you have no legal protection if the work is not done.

A third mistake is hiring a fitter who uses subcontractors without telling you. The subcontractor may charge you separately with different VAT rates. the specialist uses only in-house fitters and tilers, so you avoid this problem. A fourth mistake is forgetting to check the age of your home.

If your home is less than 6 months old, the entire project is 21% VAT. If you are unsure, ask your provider to check the property registration date. the specialist advises on this during the free quotation visit. They measure the floor and check the home details to give an accurate price.

This saves you from unexpected VAT bills later.

Practical tips for budgeting your flooring project in 2026

To budget correctly, start by getting a free quotation from the specialist. They provide a clear breakdown of labour (9% VAT) and materials (21% VAT). For a typical oak floor of 50 square metres, expect to pay between EUR 60 and EUR 120 per square metre depending on the wood grade and finish.

The S5 Coating adds about EUR 15 to EUR 25 per square metre. The deposit for this project would be around EUR 1,500 to EUR 3,000. The final payment is due after installation.

Always set aside 10% of the total budget for unexpected costs, such as subfloor repairs. If you choose a herringbone or Hungarian point pattern, labour costs are higher because of the extra time needed. the specialist gives a fixed price in the quotation, so you know the total cost before work starts. No hidden fees.

Payment by bank transfer is standard. The company is located in Schagen and Oostzaan, but they work throughout the Netherlands. Their advice-driven approach means no sales pressure, only honest information about VAT and payment rules.

This makes budgeting straightforward for any homeowner in the Netherlands.