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EU VAT Rates
The EU sets the tax rules as a 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 your VAT rate with our European VAT calculator.
Country |
StandardRate |
ReducedRate |
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:
- The standard rate for all goods and services;
- 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 – is 15%, and 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 license;
- etc…
the minimum reduced rate – is 5%.