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Updated 13/11/2017

VAT Rates

Although VAT is charged throughout the EU, each member country is responsible for setting its own rates. You can consult the rates in the table below but to be sure you have the correct rate, it is recommended that you check the latest rates with your local VAT office.

VAT rates applied in EU member countries

List of VAT rates applied in the Member States (updated twice a year - January & July)
Member State Country code Standard rate Reduced rate Super reduced rate Parking rate
Austria AT 20 10 / 13 - 13
Belgium BE 21 6 / 12 - 12
Bulgaria BG 20 9 - -
Cyprus CY 19 5 / 9 - -
Czech Republic CZ 21 10 / 15 - -
Germany DE 19 7 - -
Denmark DK 25 - - -
Estonia EE 20 9 - -
Greece EL 24 6 / 13 - -
Spain ES 21 10 4 -
Finland FI 24 10 / 14 - -
France FR 20 5.5 / 10 2.1 -
Croatia HR 25 5 / 13 - -
Hungary HU 27 5 / 18 - -
Ireland IE 23 9 / 13.5 4.8 13.5
Italy IT 22 5 / 10 4 -
Lithuania LT 21 5 / 9 - -
Luxembourg LU 17 8 3 14
Latvia LV 21 12 - -
Malta MT 18 5 / 7 - -
Netherlands NL 21 6 - -
Poland PL 23 5 / 8 - -
Portugal PT 23 6 / 13 - 13
Romania RO 19 5 / 9 - -
Sweden SE 25 6 / 12 - -
Slovenia SI 22 9.5 - -
Slovakia SK 20 10 - -
United Kingdom UK 20 5 - -

To read about VAT rates in more detail you can access the Directorate general Taxation and Customs Union (TAXUD) website.

There are various types of VAT rates applicable depending on the product or service involved in the transaction.

Standard rate

Each country has a standard rate which applies to most supplies. This cannot be less than 15%.

Reduced rate

Reduced rates (max. 2) may be applied to a limited variety of sales and normally cannot be less than 5%.

Special rates

Some countries are allowed to apply specific rates on some sales.

Super-reduced rate

Some countries apply a reduced rate under 5% called super-reduced rate on some sales. For example in Spain a super-reduced rate of 4% is applied to certain services, such as maintenance and adaptation of means of transport for people with disabilities.

Zero rate

Some countries apply zero rates are also implemented by some countries on certain sales. When a zero rate is applied no VAT has to be paid by the consumer but you still have the right to deduct the VAT you have paid on purchases directly related to the sale e.g. for exports and certain financial services to customers outside the EU.

Parking rate (or intermediary rate)

The parking rate applies to certain goods and services not eligible to a reduced rate, on which some EU countries were already applying reduced rates on 1 January 1991. These countries are allowed to continue applying reduced rates on them instead of the standard rate provided that the rate was not lower than 12%.

These special rates were meant as transitional arrangements for a smoother shift from the derogations to the rules when the internal market came into force on 1 January 1993: it was intended to be gradually phased out.

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Austria

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Latvia

Riga

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Vilnius

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Oslo

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Kielce

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