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Toolkit · EU VAT Rate Lookup

Every EU VAT rate, cited and current.

The 27 EU member states operate VAT rates ranging from 17% (Luxembourg) to 27% (Hungary), with categorical exemptions, super-reduced bands, parking rates, and zero-rated supplies layered on top. This is the working reference for what each country actually charges, with citations to the directives that authorise each derogation.

Austria AT
20% Standard rate
Reduced10% / 13%
Parking13%
Notes & categories
Standard 20%. Reduced 10% on food, books, public transport. 13% on accommodation, sport, cultural events.
Belgium BE
21% Standard rate
Reduced6% / 12%
Parking12%
Notes & categories
Standard 21%. Reduced 6% on food, books, water, medicines. 12% on coal, social housing, restaurant food.
Bulgaria BG
20% Standard rate
Reduced9%
Notes & categories
Standard 20%. Reduced 9% on hotels, restaurants, books. One of the simpler EU VAT regimes.
Croatia HR
25% Standard rate
Reduced5% / 13%
Notes & categories
Standard 25%. Reduced 5% on bread, milk, books, medicines. 13% on tourism, restaurants, electricity for households.
Cyprus CY
19% Standard rate
Reduced5% / 9%
Notes & categories
Standard 19%. Reduced 5% on food, books, pharmaceuticals, public transport. 9% on hotels and restaurants.
Czech Republic CZ
21% Standard rate
Reduced12%
Notes & categories
Standard 21%. Single reduced rate 12% as of 2024 simplification, covering food, accommodation, water, books.
Denmark DK
25% Standard rate
No reduced rates–
Notes & categories
Standard 25%. Notable: Denmark has no reduced rates. Zero-rating applies to newspapers only.
Estonia EE
22% Standard rate
Reduced9%
Notes & categories
Standard rate increased to 22% from 1 January 2024. Reduced 9% on books, pharmaceuticals, accommodation.
Finland FI
25.5% Standard rate
Reduced10% / 14%
Notes & categories
Standard increased to 25.5% from 1 September 2024. Reduced 14% on food and restaurants. 10% on books, medicine, transport.
France FR
20% Standard rate
Reduced5.5% / 10%
Super-reduced2.1%
Notes & categories
Standard 20%. Reduced 5.5% on food, books, medical, energy supplies. 10% on restaurants, transport, accommodation. Super-reduced 2.1% for press publications.
Germany DE
19% Standard rate
Reduced7%
Notes & categories
Standard 19%. Reduced 7% on food, books, medical products, public transport, accommodation, cultural events.
Greece GR
24% Standard rate
Reduced6% / 13%
Notes & categories
Standard 24%. Reduced 6% on pharmaceuticals, books, theatre tickets. 13% on food, restaurants, hotels, electricity.
Hungary HU
27% Standard rate
Reduced5% / 18%
Notes & categories
Standard 27%, the highest in the EU. Reduced 5% on medicines, books, food essentials. 18% on dairy, accommodation, internet.
Ireland IE
23% Standard rate
Reduced9% / 13.5%
Super-reduced4.8%
Zero rateYes
Notes & categories
Standard 23%. Reduced 13.5% on construction, repair, fuel. 9% on restaurants, hotels, hairdressing. Super-reduced 4.8% on livestock. Zero rate on most food, children’s clothing, books.
Italy IT
22% Standard rate
Reduced5% / 10%
Super-reduced4%
Notes & categories
Standard 22%. Reduced 10% on food, water, electricity, restaurants. 5% on social services. Super-reduced 4% on bread, pasta, books, medical devices.
Latvia LV
21% Standard rate
Reduced5% / 12%
Notes & categories
Standard 21%. Reduced 5% on fresh fruit, vegetables, berries. 12% on books, medicines, public transport, accommodation.
Lithuania LT
21% Standard rate
Reduced5% / 9%
Notes & categories
Standard 21%. Reduced 5% on pharmaceuticals, technical assistance equipment. 9% on books, heating, accommodation.
Luxembourg LU
17% Standard rate
Reduced8%
Super-reduced3%
Parking14%
Notes & categories
Standard 17%, the lowest in the EU. Reduced 8% on gas, electricity, accommodation. Super-reduced 3% on food, books, pharmaceuticals.
Malta MT
18% Standard rate
Reduced5% / 7%
Zero rateYes
Notes & categories
Standard 18%. Reduced 5% on books, medicines, electricity. 7% on accommodation. Zero rate on food, pharmaceuticals.
Netherlands NL
21% Standard rate
Reduced9%
Notes & categories
Standard 21%. Reduced 9% on food, water, books, medicines, transport, accommodation, restaurants. Notable: e-books and physical books at same rate.
Poland PL
23% Standard rate
Reduced5% / 8%
Notes & categories
Standard 23%. Reduced 8% on construction, restaurants, hotels. 5% on basic food, books, pharmaceuticals. Some temporary zero-rates on essentials.
Portugal PT
23% Standard rate
Reduced6% / 13%
Notes & categories
Standard 23%. Reduced 6% on basic food, books, medicines, accommodation. 13% on restaurants, wine, mineral water. Madeira and Azores have lower rates.
Romania RO
19% Standard rate
Reduced5% / 9%
Notes & categories
Standard 19%. Reduced 5% on books, school supplies, social housing. 9% on food, medicines, accommodation, restaurants.
Slovakia SK
23% Standard rate
Reduced5% / 19%
Notes & categories
Standard 23% from 2025. Reduced 19% on most goods. 5% on books, medicines, accommodation, restaurants. Reform expected 2026.
Slovenia SI
22% Standard rate
Reduced5% / 9.5%
Notes & categories
Standard 22%. Reduced 5% on books, journals. 9.5% on food, water, restaurants, accommodation, books, cultural events.
Spain ES
21% Standard rate
Reduced4% / 10%
Super-reduced4%
Notes & categories
Standard 21%. Reduced 10% on food, water, accommodation, restaurants, transport. Super-reduced 4% on basic food, books, medicines, social housing. Canaries, Ceuta, Melilla operate separate regimes.
Sweden SE
25% Standard rate
Reduced6% / 12%
Notes & categories
Standard 25%. Reduced 6% on books, newspapers, cultural events, public transport. 12% on food, restaurants, accommodation, art.
United Kingdom GB
20% Standard rate
Reduced5%
Zero rateYes
Notes & categories
Standard 20%. Reduced 5% on domestic fuel, children’s car seats, energy-saving materials. Zero rate on most food, books, children’s clothing, public transport. Outside EU since Brexit; uses UK-specific rules.
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Source & method. Standard, reduced and super-reduced rates compiled from the European Commission's Taxes in Europe Database v3 (TEDB), national tax-authority publications, and member-state amendments through Q2 2026. Rates change frequently; verify against your client's invoice date and category. CiDATax reviews this dataset quarterly. For UK rates, source: HMRC. Verify at TEDB ↗

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