European VAT rates, including standard, reduced and super reduced, with descriptions
European VAT Rates
Value Added Tax (VAT) is a consumption tax levied on goods and services across Europe. While the European Union (EU) sets certain guidelines for its member states, each country determines its own VAT rates. This article provides an overview of the standard, reduced, and super-reduced VAT rates across various European countries, including both EU and non-EU members, based on official sources.
Standard VAT Rates
|
Country |
Standard Rate |
|
Albania |
20 % |
|
Andorra |
4.5% |
|
Armenia |
20 % |
|
Austria |
20 % |
|
Azerbaijan |
18 % |
|
Belarus |
20 % |
|
Belgium |
21 % |
|
Bosnia & Herzegovina |
17 % |
|
Bulgaria |
20 % |
|
Croatia |
25 % |
|
Cyprus |
19 % |
|
Czechia |
21 % |
|
Denmark |
25 % |
|
Estonia |
22 % |
|
Finland |
25.5% |
|
France |
20 % |
|
Georgia |
18 % |
|
Germany |
19 % |
|
Greece |
24 % |
|
Hungary |
27 % |
|
Iceland |
24 % |
|
Ireland |
23 % |
|
Italy |
22 % |
|
Kazakhstan |
12 % |
|
Kosovo |
18 % |
|
Latvia |
21 % |
|
Lithuania |
21 % |
|
Luxembourg |
16 % |
|
Malta |
18 % |
|
Moldova |
20 % |
|
Monaco |
20 % |
|
Montenegro |
21 % |
|
Netherlands |
21 % |
|
North Macedonia |
18 % |
|
Norway |
25 % |
|
Poland |
23 % |
|
Portugal |
23 % |
|
Romania |
19 % |
|
Russia |
20 % |
|
San Marino |
17 % |
|
Serbia |
20 % |
|
Slovakia |
23 % |
|
Slovenia |
22 % |
|
Spain |
21 % |
|
Sweden |
25 % |
|
Switzerland |
7.7% |
|
Turkey |
18 % |
|
Ukraine |
20 % |
|
United Kingdom |
20 % |
Note: Finland increased its standard VAT rate from 24% to 25.5% effective September 1, 2024. Slovakia increased its standard VAT rate from 20% to 23% effective January 1, 2025.
Reduced European VAT Rates
Reduced VAT rates are applied to specific goods and services, often essentials or items of social importance. Below is an overview of reduced VAT rates across various European countries, including both EU and non-EU members.
|
Country |
Reduced Rate(s) |
Description |
|
Albania |
6 % |
Accommodation services, books, and medical supplies. |
|
Armenia |
0 % |
Medical supplies and specific agricultural goods. |
|
Austria |
10%, 13% |
10% for food, books, newspapers, pharmaceuticals; 13% for plants, live animals, cultural events. |
|
Azerbaijan |
0%, 5% |
0% for medical and educational services; 5% for agricultural products, public transport. |
|
Belarus |
10 % |
Staple foodstuffs (bread, milk), medicines, children's products. |
|
Belgium |
6%, 12% |
6% for food, water, medical care, newspapers, books; 12% for social housing, restaurant services. |
|
Bosnia & Herzegovina |
0 % |
Domestic public transport and certain pharmaceuticals. |
|
Bulgaria |
9 % |
Hotel and restaurant services, books, baby food. |
|
Croatia |
5%, 13% |
5% for bread, milk, books, prescription medicines; 13% for hotel accommodation, restaurants. |
|
Cyprus |
5%, 9% |
5% for foodstuffs, pharmaceuticals, books, electricity; 9% for hotel services, restaurant meals. |
|
Czechia |
10%, 15% |
10% for books, medical devices, cultural events; 15% for food, public transport, utilities. |
|
Denmark |
None |
Denmark does not apply reduced VAT rates. |
|
Estonia |
9 % |
Books, periodicals, medicines, hotel accommodation. |
|
Finland |
10%, 14% |
10% for books, medicines, passenger transport; 14% for food, animal feed, restaurant services. |
|
Germany |
7 % |
Foodstuffs, books, newspapers, public transport, medical products. |
|
Greece |
6%, 13% |
6% for medicines, books, newspapers, medical services; 13% for food, energy, water. |
|
Hungary |
5%, 18% |
5% for medicines, books, internet services, livestock; 18% for dairy, bakery products. |
|
Iceland |
11 % |
Foodstuffs, hotel services, books. |
|
Kazakhstan |
0 % |
Medical supplies, agricultural products. |
|
Kosovo |
8 % |
Basic food items, books, medical equipment. |
|
Latvia |
5%, 12% |
5% for medical products, baby food; 12% for heating, cultural services. |
|
Lithuania |
5%, 9% |
5% for certain medicines, newspapers; 9% for books, public transport, essential groceries. |
|
Malta |
5%, 7% |
5% for electricity, medical accessories, printed materials; 7% for tourism, sports. |
|
Moldova |
8 % |
Bread, dairy products, fresh vegetables, certain pharmaceuticals. |
|
Montenegro |
7 % |
Foodstuffs, books, newspapers, accommodation services. |
|
Netherlands |
9 % |
Food, books, medicines, cultural services. |
|
North Macedonia |
5%, 10% |
5% for foodstuffs, books, prescription medicines; 10% for hotel stays, restaurant meals. |
|
Norway |
15%, 12% |
15% for foodstuffs; 12% for passenger transport, hotel services, cinema tickets. |
|
Poland |
5%, 8% |
5% for books, newspapers, children's items; 8% for foodstuffs, residential construction. |
|
Portugal |
6%, 13% |
6% for basic foodstuffs, medicines, books; 13% for restaurant services, cultural events. |
|
Romania |
5%, 9% |
5% for social housing, baby food, books; 9% for food, water, medicines. |
|
Serbia |
10 % |
Basic foodstuffs, school books, medical equipment. |
|
Slovakia |
10 % |
Food, books, prescription medicines, hotel stays. |
|
Slovenia |
5%, 9.5% |
5% for newspapers, periodicals; 9.5% for foodstuffs, books, cultural services. |
|
Sweden |
6%, 12% |
6% for books, newspapers, cultural events; 12% for food, hotel services, sports. |
|
Switzerland |
3.7% |
3.7% for hotel stays. |
|
Turkey |
1%, 8% |
1% for fresh vegetables, basic grains; 8% for processed food, medical goods, children's supplies. |
|
Ukraine |
7 % |
Pharmaceuticals, medical equipment, baby food. |
|
United Kingdom |
5 % |
Home energy, childrens car seats, mobility aids, sanitary products. |
Super-Reduced VAT Rates in European Countries
Super-reduced VAT rates (below 5%) apply to a select range of essential goods and services in some European countries. Below is a list of countries that offer super-reduced VAT rates, excluding those already listed under reduced VAT rates (5% and above).
|
Country |
Super-Reduced Rate(s) |
Description |
|
Andorra |
1%, 2.5% |
1% for basic foodstuffs (bread, milk); 2.5% for public transport, newspapers, and culture. |
|
France |
2.1% |
Newspapers, certain medications, TV license fees, and live performances. |
|
Ireland |
4.8% |
Livestock (cattle, sheep, pigs, goats, horses). |
|
Italy |
4 % |
Basic foodstuffs (milk, bread, pasta), books, newspapers, social housing, medical devices. |
|
Luxembourg |
3 % |
Foodstuffs, books, periodicals, children's items, hotel accommodation. |
|
Monaco |
2.1% |
Newspapers, periodicals, TV license fees (aligned with France's VAT system). |
|
Portugal |
4 % |
Certain food items, books, newspapers, essential medical products. |
|
San Marino |
2%, 5% |
2% for staple foods; 5% for books, periodicals, medical devices. |
|
Spain |
4 % |
Basic foodstuffs, books, newspapers, prescription medicines. |
|
Switzerland |
2.5% |
Foodstuffs, books, newspapers, medical products. |
|
United Kingdom |
0 % |
Books, e-books, children's clothing, newspapers, and periodicals. |