2013 European Union EU VAT rates

Standard VAT rate: 20% (Jan 1984)

Reduced VAT rates: 10% foodstuffs, books, pharmaceuticals, passenger transport, newspapers, admission to cultural and amusement events, hotels

Standard VAT rate: 21% (Jan 1996)

Reduced VAT rates: 12% restaurants

Reduced VAT rates:  6% foodstuffs, books, water, pharmaceuticals, medical, books, newspapers, cultural and entertainment events, hotels

Standard VAT rate: 20% (Jan 1999)

Reduced VAT rates: 9% hotels

Standard VAT rate: 18% (14 Jan 2013)

Reduced VAT rates: 8% hotels, restaurants

Reduced VAT rates: 5% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, admission to cultural entertainment and sporting events

Cyprus raises VAT in two stages to 19% in 2014

Standard VAT rate: 21% (Jan 2013)

Reduced VAT rates: 15% foodstuffs, books, medical, pharmaceutical, passenger transport, newspapers, admission to cultural sporting and entertainment events, hotels

Czech VAT 1% VAT rise in 2013

Standard VAT rate: 25% (Jan 1992)

Reduced VAT rates: none

Standard VAT rate: 20% (Jul 2009)

Reduced VAT rates: 9% books, pharmaceuticals, medical, hotels

Standard VAT rate: 24% (Jan 2013)

Reduced VAT rates: 14% foodstuffs, restaurants

Reduced VAT rates:  10% books, pharmaceuticals, passenger transport, newspapers, admission to cultural sporting and entertainment events, hotels

Finland VAT rate rises 1% Jan 2013

Standard VAT rate: 19.6% (Apr 2000)

Reduced VAT rates: 7% books, pharmaceuticals, passenger transport, admission to cultural sporting and entertainment events, hotels, accommodation, restaurants

Reduced VAT rates: 5.5% medical, foodstuffs

Reduced VAT rates: 2.1% newspapers, pharmaceuticals

French VAT rate increase to 20% from January 2014

Standard VAT rate: 19% (Jan 2007)

Reduced VAT rates: 7% foodstuffs, books, medical, passenger transport, newspapers, admission to cultural and entertainment events, hotels

German reduced 7% VAT rate rise reports in 2013

Standard VAT rate: 23% (Jul 2010)

Reduced VAT rates: 13% foodstuffs, pharmaceuticals, medical, admission to cultural sporting and entertainment events

Reduced VAT rates: 6.5% (Jan 2011) books, newspapers, hotels

Standard VAT rate: 27% (Jan 2012)

Reduced VAT rates: 18% foodstuffs, hotels

Reduced VAT rates: 5% books, pharmaceuticals, medical

Hungary raises VAT 2% to 27% in 2012

Standard VAT rate: 23% (Jan 2012)

Reduced VAT rates: 13.5% medical

Reduced VAT rates: 9% newspapers, admission to cultural sporting and entertainment events, hotels, restaurants

Reduced VAT rates: 4.8% foodstuffs

Reduced VAT rates: nil% books, medical products, children’s clothing

Ireland VAT 2% rise to 23% January 2012

Standard VAT rate: 21% (Sept 2011)

Reduced VAT rates: 10% pharmaceuticals, passenger transport, admission to cultural and entertainment events, hotels, restaurants

Reduced VAT rates: 4% foodstuffs, medical, books

Italy new 1% VAT increase to 22% July 2013

Standard VAT rate: 21% (Jul 2012)

Reduced VAT rates: 12% (Jan 2011) books, pharmaceuticals, medical, newspapers, hotels

Latvia cuts VAT rate 1% to 21% July 2012

Standard VAT rate: 21% (Sep 2009)

Reduced VAT rates: 9% books

Reduced VAT rates: 5% pharmaceuticals, medical

Standard VAT rate: 15% (Jan 1992)

Reduced VAT rates:  6% bikes, domestic services

Reduced VAT rates: 3% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, admission to cultural, sporting and entertainment events, hotels, restaurants

Luxembourg VAT rate to increase 1 January 2015

Standard VAT rate: 18% (Jan 2004)

Reduced VAT rates: 7% hotels

Reduced VAT rates: 5% books, medical, newspapers, admission to cultural events

Reduced VAT rates:0% foodstuffs, pharmaceuticals

Standard VAT rate: 21% (Oct 2012)

Reduced VAT rates: 6% foodstuffs, books, pharmaceuticals, medical, passenger transport, admission to cultural and amusement events, hotels, accommodation

Dutch 2% VAT increase to 21% October 2012

Standard VAT rate: 23% (Jan 2011)

Reduced VAT rates: 8% pharmaceuticals, medical, passenger transport, newspapers, hotels, restaurants, admission to cultural sporting and entertainment events

Reduced VAT rates: 5% foodstuffs

Standard VAT rate: 23% (Jan 2011)

Reduced VAT rates: 13% foodstuffs, agricultural supplies

Reduced VAT rates: 6% foodstuffs, books, pharmaceutical, medical, newspapers, hotels, passenger transport

Standard VAT rate: 24% (Jul 2010)

Reduced VAT rates: 9% books, pharmaceuticals, medical, newspapers, admission to cultural and entertainment events, hotels

Reduced VAT rates: 5% social hosing

Standard VAT rate: 20% (Jan 2011)

Reduced VAT rates: 10% books, foodstuffs, medical, pharmaceuticals, entrance to cultural and entertainment events

Standard VAT rate: 20% (Jan 2002)

Reduced VAT rates: 8.5% foodstuffs, books, pharmaceuticals, medical, newspapers, admission to sporting cultural and entertainment events, hotels

Slovenia VAT rate to rise 2% to 22% 1 July 2013

Standard VAT rate: 21%

Reduced VAT rates: 10% medical, pharmaceuticals, transport of passengers, admission to cultural sporting and entertainment events

Reduced VAT rates: 4% foodstuffs, newspapers

Spain increases VAT 3% September 2012

Standard VAT rate: 25% (Jul 1990)

Reduced VAT rates: 12% foodstuffs

Reduced VAT rates: 6% books

Standard VAT rate: 20% (Jan 2011)

Reduced VAT rates: 5% property renovations

Reduced VAT rates: 0% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, children’s clothing