Dutch VAT on the lease of parking space

VAT on the lease of storehouses as parking space has long been subject to discussion. The High Court now brings this discussion to an end. The following outlines the final ruling.

General rule
Under Dutch law, the lease of real estate is free of VAT. Although a (private) garage or storage is also considered real estate, leasing them as parking space is subject to VAT. Moreover, VAT is also levied on letting multi-functional spaces or meadows as parking space. More specifically, the Netherlands charge VAT on all real estate leases that do not exclude the use as parking space.

Therefore, it is to your benefit to examine whether or not the lease agreement forbids the use as parking space. If that is not the case and the tenants in question do not agree upon an alteration of the contract, VAT has to be charged.


The exception to the rule is the lease of both a residence or commercial property and the accompanying parking space to one and the same tenant. Tax authorities will apply one tax regime to both rented properties. This regime is based on the VAT on letting the residence or commercial property. Although no VAT is levied in case permanent residence, you can – under the right circumstances – choose to charge VAT. Therefore, VAT also applies to letting the accompanying parking space.

Please contact us if you wish further information on VAT on parking spaces or taxes in general.

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