EU VAT rates

EU VAT rates, including standard, reduced and super reduced, with descriptions

EU VAT Rates

Value Added Tax (VAT) is a consumption tax applied to goods and services in the European Union (EU). While the EU mandates a minimum standard VAT rate of 15%, individual member states set their own rates, which can include reduced and super-reduced rates for specific goods and services. Below is an overview of the standard, reduced, and super-reduced VAT rates across EU member states, based on official sources.

Standard VAT Rates

The standard rate is the default VAT rate applied to most goods and services in each country.

Country	Standard Rate
Austria	20 %
Belgium	21 %
Bulgaria	20 %
Croatia	25 %
Cyprus	19 %
Czechia	21 %
Denmark	25 %
Estonia	20 %
Finland	24 %
France	20 %
Germany	19 %
Greece	24 %
Hungary	27 %
Ireland	23 %
Italy	22 %
Latvia	21 %
Lithuania	21 %
Luxembourg	17 %
Malta	18 %
Netherlands	21 %
Poland	23 %
Portugal	23 %
Romania	19 %
Slovakia	23 %
Slovenia	22 %
Spain	21 %
Sweden	25 %

Note: Slovakia increased its standard VAT rate from 20% to 23% effective January 1, 2025.

Reduced VAT Rates

Reduced rates are lower VAT rates applied to specific goods and services, often essentials or items of social importance.

Country	Reduced Rate(s)	Description
Austria	13%, 10%	13% for plants, live animals, and animal food; 10% for food, books, and newspapers.
Belgium	12%, 6%	12% for social housing; 6% for basic necessities like food, water supplies, and some pharmaceuticals.
Bulgaria	9 %	Applied to hotel services.
Croatia	13%, 5%	13% for certain accommodation services; 5% for bread, milk, books, and certain medicines.
Cyprus	9%, 5%	9% for restaurant services; 5% for foodstuffs, pharmaceuticals, and books.
Czechia	15%, 10%	15% for foodstuffs; 10% for books, medicines, and certain cultural services.
Denmark	None	Denmark does not apply reduced VAT rates.
Estonia	9 %	Applied to books, periodicals, accommodation services, and medicines.
Finland	14%, 10%	14% for food and animal feed; 10% for books, medicines, and passenger transport.
France	10%, 5.5%, 2.1%	10% for restaurants and transport; 5.5% for most food products and books; 2.1% for certain medications.
Germany	7 %	Applied to foodstuffs, books, and public transport.
Greece	13%, 6%	13% for food, energy, and water; 6% for medicines and books.
Hungary	18%, 5%	18% for dairy and bakery products; 5% for medicines, books, and internet services.
Ireland	13.5%, 9%, 4.8%	13.5% for fuel and building services; 9% for tourism-related services; 4.8% for livestock.
Italy	10%, 5%, 4%	10% for certain foodstuffs and accommodation; 5% for social services; 4% for basic foodstuffs and books.
Latvia	12%, 5%	12% for heating; 5% for medicines and medical devices.
Lithuania	9%, 5%	9% for books and periodicals; 5% for certain medicines.
Luxembourg	8%, 3%	8% for certain wines; 3% for foodstuffs, books, and periodicals.
Malta	7%, 5%	7% for tourism-related services; 5% for electricity, medical accessories, and printed matter.
Netherlands	9 %	Applied to foodstuffs, medicines, and books.
Poland	8%, 5%	8% for certain foodstuffs and construction; 5% for books and newspapers.
Portugal	13%, 6%	13% for catering services; 6% for basic foodstuffs and medicines.
Romania	9%, 5%	9% for food and medicines; 5% for social housing and books.
Slovakia	19 %	Applied to foodstuffs other than basic foods and electricity.
Slovenia	9.5%, 5%	9.5% for foodstuffs and books; 5% for certain periodicals.
Spain	10%, 4%	10% for foodstuffs and transport; 4% for basic foodstuffs and books.
Sweden	12%, 6%	12% for foodstuffs and hotel services; 6% for books and cultural services.

Note: Slovakia increased its reduced VAT rate from 10% to 19% effective January 1, 2025.

Super-Reduced VAT Rates

Super-reduced rates are VAT rates below 5%, applied to a limited range of goods and services to support affordability.

Country	Super-Reduced Rate	Description
France	2.1%	Applied to certain newspapers and periodicals, some medications, and television license fees.
Ireland	4.8%	Applied to livestock such as cattle, sheep, goats, pigs, and horses.
Italy	4 %	Applied to basic foodstuffs, certain newspapers and periodicals, and specific social services.
Luxembourg	3 %	Applied to foodstuffs, books (excluding

European Commission – VAT Rates Applied in the Member States of the European Union: This document provides a detailed overview of the VAT rates across EU countries.