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 |
24 % |
|
Finland |
25,5 % |
|
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 |
21 % |
|
Slovakia |
23 % |
|
Slovenia |
22 % |
|
Spain |
21 % |
|
Sweden |
25 % |
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%, 3% |
9% for restaurant services; 5% for foodstuffs, pharmaceuticals, and 3% for books. |
|
Czechia |
12%, 0% |
15% for foodstuffs; 0% 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 |
14%, 8%, 3% |
14% some wines, district heating , fuel ; 8% for certain wines; 3% for foodstuffs, books, and periodicals. |
|
Malta |
12%, 7%, 5%, 0% |
12% for healthcare and some other selected services; 7% for tourism-related services; 5% for electricity, medical accessories, and printed matter; 0% some foods and pharmaceutical products. |
|
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 |
11% |
11 % for food and medicines, 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. |
*Portugal . The standard rate of 23% is reduced to 22% in the Autonomous Region of Madeira; 16% in the Autonomous Region of the Azores. The normal reduced rate of 13% is further reduced to 12% in Madeira; 9% in the Azores, and the normal super-reduced rate of 6% is 4% in Madeira , 4% in the Azores.
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.