2016 European Union VAT rates

Updated 1 June 2016. The EU sets the broad VAT rules through European VAT Directives, and has set the minimum standard VAT rate at 15%.  The 28 member states are otherwise free to set their standard VAT rates.  The EU also permits a maximum of two reduced rates, the lowest of which must be 5% or above.  Read our briefings on EU VAT Registration and EU VAT Returns. You can review 2016 worldwide VAT and GST rates here

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European Union VAT rates by Country

Austria VAT rates
20 % Standard All other taxable goods and services.
13 % Reduced Domestic flights; entrance to cultural and sporting events; entrance to cinemas; agricultural supplies; wine production; hotel accommodation.
10 % Reduced Basic foodstuffs; water supplies; pharmaceutical products; public transport; newspapers and periodicals; printed books; pay and cable TV; TV licence; social services; cleaning in private households; public refuse collection; restaurants.
Belgium VAT rates
21 % Standard All other taxable goods and services.
12 % Reduced Some foodstuffs; certain agricultural supplies; some social housing; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; certain tyres and inner tubes for agricultural use.
6 % Reduced Some foodstuffs (including takeaway food); water supplies; some pharmaceutical products; some medical equipment for disabled persons; transport of passengers; some books; newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accomodation; addmission to sporting events; use of sports facilities; some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen).
Bulgaria VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Hotel accommodation and camping
Croatia VAT rates
25 % Standard All other taxable goods and services.
13 % Reduced Some foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accomodation; restaurants.
5 % Reduced Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; educational books; daily newspapers (with less than 50% advertising content); science periodicals; admission to cinema.
Cyprus VAT rates
19 % Standard All other taxable goods and services.
9 % Reduced Some passenger transport; hotel accomodation; restaurants.
5 % Reduced Basic foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; childrens car seats; some public transport; books; newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; domestic waste collection; hairdressing.
Czech Republic VAT rates
21 % Standard All other taxable goods and services.
15 % Reduced Foodstuffs (excluding essential child nutrition); water supplies; medical equipment for disabled persons; children's car seats; public transport; newspapers and periodicals; admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accomodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services.
10 % Reduced Foodstuffs classed as essential child nutrition; pharmaceutical products; books.
Denmark VAT rates
25 % Standard All taxable goods and services.
0 % Reduced Newspapers and journals
Estonia VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; hotel accommodation.
0 % Zero Supply of aircraft, supply of seagoing vessels, intra-community supply of goods, export of goods, insurance, financial services and certain healthcare activities.
Finland VAT rates
24 % Standard All other taxable goods and services.
14 % Reduced Foodstuffs; some agricultural supplies; restaurants.
10 % Reduced Pharmaceutical products; public transport; books; newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events.
France VAT rates
20 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; some pharmaceutical products; public transport; admission to amusement park (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services.
5.5 % Reduced Some foodstuffs; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); admission to certain cultural events; writers and composers; some social housing; admission to sports events; some domestic care services.
2.1 % Reduced Some pharmaceutical products; newspapers and periodicals; TV licence.
Germany VAT rates
19 % Standard All other taxable goods and services.
7 % Reduced Some foodstuffs; water supplies; medical equipment for disabled persons; some public transport; books; newspapers and periodicals; admission to cultural events; writers and composers; agricultural supplies; hotel accomodation; admission to sports events; social services; medical and dental care.
Greece VAT rates
24 % Standard All other taxable goods and services.
13 % Reduced Basic foodstuffs; water supplies; some pharmaceutical products; medical equipment for disabled persons; some agricultural supplies; undertaker and cremation services; domestic care services.
6 % Reduced Some pharmaceutical products; books; newspapers and periodicals; theatre admission; hotel accommodation.
Hungary VAT rates
27 % Standard All other taxable goods and services.
18 % Reduced Certain foodstuffs; admission to certain open air concerts; hotel accommodation.
5 % Reduced Certain foodstuffs (including bulk supply of live pigs, cattle, sheep, lamb, goat and their meat); pharmaceutical products (intended for human use); medical equipment for disabled persons; books; newspapers and periodicals.
Ireland VAT rates
23 % Standard All other taxable goods and services.
13.5 % Reduced Certain foodstuffs; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; minor repairs of bicycles, shoes and leather goods and household linen; energy for heating and light; moveable property used in the construction and maintenance of immovable property; supply of immovable property; routine cleaning of immovable property; services relating to the care of the human body; certain tourist services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons.
9 % Reduced Certain foodstuffs; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation; restaurants (excluding all beverages); use of sports facilities; hairdressing.
4.8 % Reduced Livestock intended for use in the preparation of foodstuffs; agricultural supplies.
Italy VAT rates
22 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; water supplies; some pharmaceutical products; public transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some agricultural supplies; hotel accomodation; restaurants; admission to certain sports events; certain social services; collection of domestic waste.
4 % Reduced Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services.
Latvia VAT rates
21 % Standard All other taxable goods and services.
12 % Reduced Food products for infants; pharmaceutical products; medical products for disabled persons; public transport; books; newspaper and periodicals; hotel accommodation.
Lithuania VAT rates
21 % Standard All other taxable goods and services.
9 % Reduced Public transport (on regular routes); books; newspapers and periodicals; hotel accommodation.
5 % Reduced Pharmaceutical products; medical equipment for disabled persons.
Luxembourg VAT rates
17 % Standard All other taxable goods and services.
14 % Reduced Certain wines; certain fuels; washing and cleaning products; printed advertising matter; heating and airconditioning; safe custody and administration of securities; administration of credit and credit guarantees.
8 % Reduced Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing.
3 % Reduced Foodstuffs; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; public transport; books; newspapers and periodicals; admission to cultural events and amusement parks; pay TV/cable TV; writers and composers; some social housing; some agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); admission to sports events; use of sports facilities; some social services; undertaker and cremation services; medical and dental care; collection of domestic waste.
Malta VAT rates
18 % Standard All other taxable goods and services.
7 % Reduced Letting or provision of accommodation in premises licensed under the Malta Travel and Tourism Act e.g. hotels and guesthouses
5 % Reduced Some confectionery; medical equipment for disabled persons; books; newspapers and periodicals; cultural events; minor repairs of shoes and leather goods, bicycles, clothing, domestic care services; supply of electricity; medical accessories; works of art; antiques; minor domestic repairs; hiring of premises for cultural activities; museum and exhibition entrance fees;and household linens.
% Zero Food for human consumption; pharmaceuticals; transport by scheduled bus service; school transport; scheduled inter-island sea transport; employer-organized transport; supply of gold; supply of sea vessels; supply of aircraft; supplies of goods on-board cruise liners; brokerage services; international transport; intra-Community supplies; exports and international goods traffic.
Netherlands VAT rates
21 % Standard All other taxable goods and services.
6 % Reduced Foodstuffs; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; some public transport; books; newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing.
Poland VAT rates
23 % Standard All other taxable goods and services.
5 % Reduced Some foodstuffs; certain books and periodicals; some agricultural supplies.
8 % Reduced Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; public transports; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accomodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing.
Portugal VAT rates
23 % Standard All other taxable goods and services.
13 % Reduced Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; diesel for agriculture.
6 % Reduced Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; childrens car seats; public transport; restaurant services; some books; certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accomodation; some social services; medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services.
Romania VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Some foodstuffs; certain pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation.
5 % Reduced Social housing.
Slovakia VAT rates
20 % Standard All other taxable goods and services.
10 % Reduced Pharmaceutical products; medical equipment for disabled persons; books.
Slovenia VAT rates
22 % Standard All other taxable goods and services.
9.5 % Reduced Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; public transport; books; newspapers and periodicals; cultural events and themeparks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accomodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing.
Spain VAT rates
21 % Standard All other taxable goods and services.
4 % Reduced Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books; certain newspapers and periodicals; some social housing; some social services.
10 % Reduced Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; public transport; some social housing; renovation and repair of private dwellings; agricultural supplies; hotel accomodation; restaurants, admission to certain sports events; some social services; domestic waste collection.
Sweden VAT rates
25 % Standard All other taxable goods and services.
12 % Reduced Some foodstuffs; hotel accommodation; restaurants.
6 % Reduced Public transport; books; newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities.
United Kingdom VAT rates
20 % Standard All other taxable goods and services.
5 % Reduced Children’s car seats, social housing, domestic electricity, gas and other domestic energy supplies, energy-saving domestic installations and goods.
0 % Zero Social housing, printed books, journals and other printed materials, renovations to private housing, collections of domestic refuse, household water supplies, basic foods, pharmaceutical products, certain medical supplies, passenger transport and children’s clothing.

 

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