VAT Rates In EU Countries
Explore the different VAT rates in EU countries in this article. Get know about standard rates and reduced rates, and understand how VAT policies affect businesses and governments in the EU countries. Each EU country has a standard VAT rate however, most also have one or more reduced rates. Standard VAT rates in the EU vary from 16% to 27%, and 21% is applied in most EU countries. Luxembourg (16%) and Malta (18%) have the lowest VAT rates, while the highest rates apply in Hungary (27%), followed by Croatia, Denmark, and Sweden (25%). All European Member States have a standard VAT rate, which applies to the supply of most goods and services. Article 97 of the EU VAT Directive states that this rate shall not be lower than 15%.To Calculate your VAT amount use our VAT Calculator.
VAT Rates In EU Countries
| Country | Standard Rate% | 1st Reduced Rate% | 2nd Reduce Rate% | Super Reduced Rate% |
|---|---|---|---|---|
| Austria (AT) | 20% | 13% | 10% | _ |
| Belgium (BE) | 21% | 12% | 6% | _ |
| Bulgaria (BG) | 20% | 9% | _ | _ |
| Croatia (HR) | 25% | 5% | 13% | _ |
| Cyprus (CY) | 19% | 5% | 9% | _ |
| Czech Republic (CZ) | 21% | 10% | 15% | _ |
| Denmark (DK) | 25% | _ | _ | _ |
| Estonia (EE) | 22% | 9% | _ | _ |
| Finland (FI) | 24% | 10% | 14% | _ |
| France (FR) | 20% | 5.5% | 10% | 2.1 % |
| Germany (DE) | 19% | 7% | _ | _ |
| Greece (GR) | 24% | 6% | 13% | _ |
| Hungary (HU) | 27% | 5% | 18% | _ |
| Ireland (IE) | 23% | 9% | 13.5% | 4.8 % |
| Italy (IT) | 22% | 5% | 10% | 4 % |
| Latvia (LV) | 21% | 5% | 12% | _ |
| Lithuania (LT) | 21% | 5% | 9% | _ |
| Luxembourg (LU) | 16% | 7% | _ | 3 % |
| Malta (MT) | 18% | 5% | 7% | _ |
| Northern Ireland (NI) | 20% | 5% | _ | _ |
| Netherlands (NL) | 21% | 9% | _ | _ |
| Poland | 23% | 5% | 8% | _ |
| Portugal (PT) | 23% | 6% | 13% | _ |
| Romania (ROU) | 19% | 9% | _ | _ |
| Spain (ES) | 21% | 10% | _ | 4 % |
| Slovenia (SI) | 21% | 5% | 9.5% | _ |
| Slovakia (SK) | 20% | 10% | _ | _ |
| Sweden (SE) | 25% | 6% | 12% | _ |
VAT In Austria (AU)
The standard rate of Value-Added Tax (Umsatzsteuer) in Austria is 20%, which applies to all taxable supplies (financial services, postal services, medical services) with some exclusions. The first reduced rate of 13% is applied on domestic flights, animal feed, cultural and sports events entrance fees, etc. The second reduced rate of 10% is for certain foods, books, pharmaceuticals, newspapers, etc.
Zero-rated services include community-based supply of goods and export items to non-EU countries.
VAT In Belgium (BE)
The Standard Rate of Value Added Tax (Belasting over de Toegevoegde Waarde) in Belgium is 21% which applies to most goods and services that are not exempted or subject to a reduced rate e.g. televisions, computers, smartphones, cameras, and Household appliances, Restaurant and catering services, Hotel accommodations, etc. The reduced rate of 12% is applied to Some foodstuffs, certain agricultural supplies, some social housing, and some construction work e.g. coal, lignite, coke, etc. The second reduced rate of 6% includes some soft drinks, water, medical equipment, books, and newspapers, entrance to cultural events and amusement parks, some motor vehicles (cars for the disabled), restaurants and catering (all beverages excluded), etc.
Zero-rated products include Some daily and weekly newspapers, some recycled materials and by-products, and transportation within the community and internationally (excluding roads, rails, and inland waterways).
VAT In Bulgaria (BG)
The Standard rate of Value Added Tax (local name Данък върху добавената стойност) in Bulgaria is 20% which is applicable on all goods and services that are not suitable for a reduced rate of VAT. The only reduced rate is 9% which applies to hotel accommodation.
Zero Rated Services include transportation within the community and internationally.
VAT In Croatia (HR)
The Standard rate of Value Added Tax (Porez na dodanu vrijednost) in Croatia is 25% which applies to all taxable supplies except (with some services exempt from Croatian VAT, such as postal service, hospital services, health care services, and financial services). The reduced rate of 13% applies to fresh meat products, restaurants, and catering services and is subject to a reduced VAT Rate in Croatia. The reduction rate of 5% includes all milk and bread items, medical products, and cinema tickets are subject to reduce rate in Croatia.
Zero-rated products are Intra-Community supplies of goods and exports of goods to non-EU countries.
VAT In Cyprus (CY)
The standard rate of Value Added Tax (Φόρος Προστιθέμενης Αξίας) in Cyprus is 19% which is applicable on all taxable goods and services. The reduced rate of 9% is applied to Domestic road and sea passenger transport, hotel accommodation, restaurants and catering services, and cafes. The reduced rate of 5% includes non-alcoholic beverages; water supplies, medical equipment for disabled persons; children’s car seats, books (excluding e-books), newspapers and admission to cultural events and amusement parks, works of art, collectors items and antiques; certain services on intracommunity flights.
Zero-rated services are Intra-community and international transport and goods purchased on international flights.
VAT In Czech Republic (CZ)
The standard rate of Value Added Tax (Daň z přidané hodnoty) in the Czech Republic is 21%. It applies to all taxable goods and services. The reduced rate of 15% is applied to Foodstuffs (excluding essential child nutrition and gluten-free food), non-alcoholic beverages, takeaway food, water supplies, medical equipment for disabled persons, children’s car seats, hotel accommodation, admission to sporting events, etc. The reduced rate of 10% includes Foodstuffs (selected baby food and gluten-free food), newspapers and periodicals, some pharmaceutical products, and some books.
Zero-rated services include transportation within the community and internationally.
VAT In Denmark (DK)
The Standard rate of Value Added Tax (Moms) in Denmark is 25%. It applies to all other taxable goods and services.
Zero-rated products and services include Newspapers and journals (published more than once a month), and transportation within the community and internationally.
VAT In Estonia (EE)
The new Standard rate of Value Added Tax (Käibemaks.) in Estonia is 22% which applies to all taxable goods and products. The reduced rate of 9% includes books and educational literature, medicinal products, press publications, etc.
Zero-rated services include transportation within the community and internationally.
VAT In Finland (FI)
The new Standard rate of Value Added Tax (Arvonlisävero) in Finland is 24% and it applies to all taxable goods and services. The reduced rate of 14% includes Foodstuffs (excluding live animals), and some agricultural supplies. restaurants, catering services (excluding alcoholic beverages), soft drinks, takeaway food, etc. The reduced rate of 10% applies to Pharmaceutical products, domestic passenger transport, books (including e-books), newspapers, hotel accommodation, admission to sports events, use of sports facilities, and domestic transport. etc.
Zero-rated Printing services for publications of non-profit organizations, intra-community, and international transport, some taxation of gold ingots, bars and coins, certain works of art, collector’s items, and antiques.
VAT In France (FR)
The Standard rate of Value Added Tax (Taxe sur la Valeur Ajoutée) in France is 20% which applies to most goods and services. The reduced rate of 10% applies to goods and services like restaurants, construction, household work, farming and forestry, and passenger transport. The reduced rate of 5.5% applies to food, gas, electricity, art, cinema and sporting event tickets, and services for the elderly.
The super reduced rate of 2.1% applies to some medicines newspapers and magazines. French zero-rated goods and services include intra-community and international transport.
VAT In Germany (DE)
The Standard rate of Value Added Tax (Umsatzsteuer) in Germany is 19% and it applies to most goods and services. The reduced rate is 7% and applies to some foodstuffs; books, cultural services, hotel accommodation, and medical and dental care.
Zero-rated goods and services include intra-community and international transport. The sale of items in this category must still be reported on your VAT return, even though no VAT is charged.
VAT In Greece (GR)
The Standard rate of Value Added Tax (Φόρος Προστιθέμενης Αξίας) in Greece is 24%. It applies to all taxable supplies, with certain exceptions. The reduced rate of 13% includes Supplies subject to this reduced rate include, but are not limited to Hotel accommodation services, Food services supplied by restaurants, grills, taverns, coffee shops, cafeterias, patisseries, and other related businesses (other than entertainment centers), Meat and fish preparations, Sugars and sugar confectionery, Miscellaneous edible preparations based on cereal, flour, starch or milk, preparations of vegetables, fruit, nuts, and fruit and vegetable juices, Nonalcoholic beverages, etc. The reduced rate of 6% applied to Books and music books, newspapers, magazines, Supply of electricity and gas.
Zero-rated services and products include Intra-Community supply of goods, export of goods to non-EU countries, etc.
VAT In Hungary (HU)
The Standard rate of Value Added Tax (Általános Forgalmi Adó) in Hungary is 27%. It applies to all other taxable goods and services. The reduced rate of 18% includes Certain foodstuffs; some take away food, admission to certain open-air concerts. The reduced rate of 5% include pharmaceutical products (intended for human use), some medical equipment for disabled persons, restaurant and catering services (food prepared on site and non-alcoholic beverages),internet access services, accommodation services from hotels, B&B and house sharing, etc.
Zero rated services in hungary is intra-community and international transport.
VAT In Ireland (IE)
The Standard rate of Value Added Tax (Cáin Luach Áir.) in Ireland is 23%. It applies to most goods and services. The reduced VAT rate 13.5% applies to fuel, electricity, vet fees, construction, cleaning services, catering and restaurant services. The reduced VAT rate 9% applies to newspapers, electronically supplied publications, sporting activities facilities.
The super-reduced VAT rate 4.8% applies to livestock. Irish zero-rated goods and services include all exports, some foodstuff, books, children’s clothes and shoes, disability aids.
VAT In Italy (IT)
The Standard rate of Value Added Tax (Imposta sul Valore Aggiunto) in Italy is 22%. It applies to most goods and services.The reduced rate of 10% applies to water supplies, passangers transport, admission to cultural and sports events, hotels, resturants, and some foodstuff. The reduced VAT rate 5% applies to some foodstuff, social services.
The super-reduced VAT rate 4% applies to TV licenses, newspapers, periodicals, books, medical equipment for the disabled. Italian zero-rated goods and services include passenger transport, writers and composers, social services.
VAT In Latvia (LV)
The Standard rate of Value Added Tax (Pievienotās vērtības nodoklis) in Latvia is 21%. It applies to all taxable goods and services. The reduced rate of 12% is applied to Food products for infants, pharmaceutical products, medical products for disabled persons, domestic passenger transport, books (excluding e-books), newspapers, hotel accommodations, etc. The reduced rate of 5% includes a range of locally produced vegetables and fruits.
Zero-rated services in Latvia include intra-community and international transport.
VAT In Lithuania (LT)
The Standard rate of Value Added Tax (Pridėtinės vertės mokestis) in Lithuania is 21%. It applies to all other taxable goods and services. The reduced rate applies to some local passenger transport, hotel accommodations, books, firewood, etc. The reduced rate of 5% includes pharmaceutical products, medical equipment for disabled persons; newspapers and periodicals (some exceptions).
Zero rated services include intra-community and international transport.
VAT In Luxembourg (LU)
The Standard rate of Value Added Tax (Taxe sur la Valeur Ajoutée) in Luxembourg is 16% and it applies to all the goods and services on which reduced rate not applies. The reduced rate of 14% includes some wines, solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating, washing and cleaning products, printed advertising matter, heat, cooling and steam with the exception of district heating. The reduced rate of 8% applies to Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, district heating, natural gas, electricity, firewood, LPG, etc. The reduce rate of 3% include soft drinks, children’s clothing and footwear, water supplies, certain pharmaceutical products, certain medical equipment for disabled persons, domestic passenger transport, certain books and newspapers, take away food, admission to cultural events and amusement parks, etc.
Zero rated service in Luxembourg is include intra-community and international transport.
VAT In Malta (MT)
The Standard rate of Value Added Tax (Dazju tal-Valur Mizjud) in Malta is 18%. It applies to all taxable goods and services. The reduced rate of 7% includes Hotel accommodation; use of sporting facilites. The reduced rate of 5% applies to Medical equipment for disabled persons, books (including e-books) newspapers and periodicals, admission to some cultural events, minor repairs of shoes and leather goods, bicycles, clothing, and household linens, domestic care services, supply of electrcity.
Zero rated products in Malta Include some supplies of food for human consumption (excluding some processed and pre-cooked foods), prescribed medicines, gold ingots and bars, live animals for human consumption, intra-community and international transport, domestic passenger transport, etc.
VAT In Netherlands (NL)
The Standard rate of Value Added Tax (Belasting over de Toegevoegde Waarde) in Netherland is 21% and applies to all goods and services. The reduced rate of 9% includes medicans, books, hair dresser and bike repair shop, etc.
Zero rated services in Netherlands are international public transport.
VAT In Poland (PL)
The standard VAT(Podatek od Towarów i Usług) percentage in Poland from Warsaw to Krakow is 23%. At the same time, just like other European countries, Poland has numerous exemptions for goods and services, charged at reduced rates. The reduced rate of 8% applies to pharmaceutical products and various medical equipment for the disabled persons, goods and services used in agricultural production, newspapers, food products required every day, such as spices, sugar, and some processed and preserved food items. The reduced rate of 5% includes certain agricultural supplies, basic everyday foods such as bread, fish, meat, fruits and vegetables, bakery products, dairy products, juices, eggs, broths, soups, various homogenized and diet-related foods, various products for children, food for infants and toddlers, and hygiene-related products such as nappies, pacifiers, car seats, sanitary napkins, and tampons.
Zero rated products in Poland include exported goods, Intra-European Union supply of goods, supplies that fall under the ‘TAX FREE for tourists’ category, certain EU import/export-related services, sea vessels used in passenger transport as well as for industrial, commercial, and fishing purposes.
VAT In Portugal (PT)
The Standard rate of Value Added Tax (Imposto sobre o Valor Acrescentado) in Portugal is 23%. The standard VAT rate generally applies for all goods and services for which no exemption. The reduced rate of 13% applies to certain food products and wine, certain types of fossil fuels, as well as musical instruments, among others. The reduce rate of 6% applies to basic food products, certain books, and newspapers, some pharmaceutical products, medical equipment, passenger transport, and hotel accommodation, among others.
Zero rated service in Portugal is exports or intra-Community supplies.
VAT In Romania (ROU)
The Standard rate of Value Added Tax (Taxa pe Valoarea Adăugată) in Romania is 19% and it applies to all taxable goods and services. The reduced rate of 9% include pharmaceutical products, medical equipment for disabled persons, hotel accommodation, water supplies, some beer, soft drinks, cut flowers and plants for food production, some agricultural supplies, etc. The reduced rate of 5% applies to social housing, books (excluding e-books), newspapers, admission to cultural events, admission to sporting events, admission to amusement parks, hotel accommodation, restaurants and catering services (excluding some alcoholic beverages), take-away food from bars, cafes and nightclubs, and residencal properties.
Zero rated services include Intra-community and international passenger transport.
VAT In Spain (ES)
The Standard rate of Value Added Tax (Impuesto sobre el Valor Añadido) in Spain is 21%. It applies to most goods and services. The reduced rate of 10% applies to the purchase of newly built properties, hotels. Restaurants, health products, sports and entertainment activities. The reduced rate of 4% applies to certain food items, newspapers, magazines, books.
Zero rated products include some gold coins, bars, intra-community and international transport.
VAT In Slovenia (SI)
The Standard rate of Value Added Tax (Davek na dodano vrednost) in Slovenia is 22%. It applies to all goods and services. The reduced rate of 9.5% include water supplies, pharmaceutical products, medical equipment for disabled persons, domestic passenger transport, newspapers and periodicals, cultural events and theme parks, social housing, renovation and repairs of private dwellings, cleaning of private dwellings, agricultural supplies, restaurants (preparation of meals only) hotel accommodation, admission to sports events, use of sports facilities, undertaker and cremation services, minor repairs of bicycles, clothes and household linen, shoes and leather goods, domestic care services, hairdressing, soft drinks, intra-community and international road passenger transport, etc. The reduced rate of 5% include E books and printed books.
Zero rated services include Intra-community and international transport (excluding road transport).
VAT In Slovakia (SK)
The Standard rate of Value Added Tax (Daň z pridanej hodnoty) in Slovakia is 20% which applies to all other taxable goods and services. The reduced rate of 10% includes Some foodstuffs, some pharmaceutical products, some medical equipment for disabled persons, books (excluding e-books), hotel accomudation.
Zero rated service include Intra-community and international passanger transport.
VAT In Sweden (SE)
The Standard rate of Value Added Tax (Mervärdesskatt) in Sweden is 25%. It applies to most goods and services. The reduced rate of 12% applies to some foodstuffs, non-alcoholic beverages, minor bicycle repairs, clothing and shoes, hotel accommodation, restaurant and catering services, collectors items and antiques. The reduced rate of 4% applies to domestic passenger transport, books, newspapers, tickets to cultural and sports events, writers and composers, use of sporting facilities.
Zero rated goods and services in Sweden include medicine, magazines for non-profit organisations, intra-community and international passenger transport.