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EU VAT Rates

The EU sets the tax rules as the result of the agreement of all the EU countries. But still, national governments of the EU members have the opportunity to determine the number and level of rates.

Сheck you VAT rate with our European VAT calculator.

 

Country Standard
Rate
Reduced
Rate
Super-reduced Rate Temporary
Belgium 21 6 / 12
Bulgaria 20 9
Czech Republic 21 10 / 15
Denmark 25
Germany 19 7
Estonia 20 9
Ireland 23 9 / 13.5 4.8
Greece 24 6 / 13
Spain 21 10 4
France 20 5.5 / 10 2.1
Croatia 25 5 / 13
Italy 22 5 / 10 4
Cyprus 19 5 / 9
Latvia 21  5  / 12
Lithuania 21 5 / 9
Luxembourg 17 8 3
Hungary 27 5 / 18
Malta 18 5 / 7
Netherlands 21 9
Austria 20 10 / 13 5*
Poland 23 5 / 8
Portugal 23 6 / 13
Romania 19 5 / 9
Slovenia 22 5 / 9.5
Slovakia 20 10
Finland 24 10 /14
Sweden 25 6 / 12

* Temporary reduced rate from 01.07.2020 to 31.12.2021.

 

Basically, only the following conditions are in consideration:

  1. The standard rate for all goods and services
  2. Each country can introduce one or two reduced rates. Check the reduced rates by countries in our VAT guides

 

The standard VAT rate 

  • is applied to all non-exempt goods and services
  • the minimum standard VAT rate – 15%, the maximum is not set

 

Reduced rates 

  • is often applied to some categories of goods or services such as:

– foodstuffs;

– water supplies;

– pharmaceutical products;

– newspapers and periodicals;

– printed books;

– e-books;

– TV licence; etc

 

  • the minimum reduced rate – 5%