VAT as a personal trainer or sports instructor: 21%, 9% or the KOR?
Usually 21%. Here you read when 9% is possible, how the Dutch small business scheme (KOR) works and what you keep per session. With examples and sources.
- 21% for personal training, coaching and sessions outdoors or at the client’s home.
- 9% only if you also provide the sports facility and access is included in your price.
- KOR: no VAT, if your turnover is no more than €20,000 a year.
21%: the rule for most trainers
The standard Dutch VAT rate is 21%. It applies to training or lessons when you do not make a sports facility available to your client: at the client’s home, outdoors in a park, online, or in a gym where your client already has access.
9%: only with the sports facility included
The reduced 9% rate applies to giving the opportunity to practise sport: you make a sports facility available, and your coaching is part of it. A few examples from practice:
- Your own studio, where the client gets access for the session: 9% can apply.
- Tennis lessons: 9% only if the coach also provides the court. If the student already has access through their membership, it is 21% (Centre Court).
- Outdoor sport from your own facility: the Dutch Supreme Court accepted 9% for a surf school that used containers on the beach for teaching and changing (SRA, 2025).
Not sure about your situation? Check with the Belastingdienst (Dutch Tax Administration) or an accountant. This article is an explanation, not tax advice.
The KOR: no VAT under €20,000
- When: your turnover excluding VAT is no more than €20,000 in both the current and the previous calendar year.
- What you gain: you charge no VAT and file no VAT returns.
- What you miss: you cannot reclaim VAT on your own purchases, such as equipment or studio rent.
- Note: if you go over €20,000 during the year, the KOR stops immediately.
- Register with the Belastingdienst well before you want to start.
At €60 per session, €20,000 a year is about 333 sessions, around 6 to 7 a week. If you train more, the KOR usually doesn’t fit.
What do you keep from €60?
For a private client your rate includes VAT. From a €60 session you keep, before your other costs:
| Situation | VAT | For you |
|---|---|---|
| 21% VAT | €10.41 | €49.59 |
| 9% VAT | €4.95 | €55.05 |
| KOR | €0.00 | €60.00 |
Without the KOR you can reclaim VAT on your business purchases. That can make the difference with the KOR smaller.
How it works on Gymies
In your invoice details you choose 21% (personal training, coaching and sessions outdoors or at the client’s home), 9% (only if you also provide the sports facility and access is included in your price) or the KOR. Gymies creates the invoices for your clients on your behalf, with the rate you choose, and pays you out every month on the first working day. More about Gymies for trainers
Frequently asked questions
Which VAT rate do I charge as a personal trainer?
Usually 21%. That applies to personal training, coaching and sessions outdoors or at the client’s home. The reduced 9% rate is only possible if you also provide the sports facility and access is included in your price.
Can I charge 9% if I train clients in a gym?
Usually not. If your client already has access to the space, for example through a membership, you do not provide the space and you charge 21%. For tennis lessons, for example, 9% only applies if the coach also provides the court.
When can I use the KOR?
If your turnover excluding VAT in the current and the previous calendar year is no more than €20,000. You then charge no VAT and file no VAT returns, but you also cannot reclaim VAT.
How do I set my VAT on Gymies?
In your invoice details you choose 21%, 9% or the KOR. Gymies creates the invoices for your clients on your behalf, with the rate you choose.