European VAT rates

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 %

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.