+44 (0)1273 862555info@vatlive.com

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

 

 

European Union VAT rates by Country

EU countryCountry codeVAT ratesWhich goods or services?
AustriaAT20%Standard rateAll other taxable goods and services.
13%
Reduced ratesDomestic flights; entrance to cultural and sporting events; entrance to cinemas; agricultural supplies; wine production; hotel accommodation.
10%
 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.
BelgiumBE21%Standard rateAll other taxable goods and services.
12%Reduced ratesSome 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% 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).
BulgariaBG
20%Standard rate
All other taxable goods and services.
9%Reduced rateHotel accommodation.
CroatiaHR25%Standard rateAll other taxable goods and services.
Croatia raises restaurant VAT rate in 2014
5%Reduced ratesSome 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.
13% 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.
CyprusCY19%Standard rateAll other taxable goods and services.
5%Reduced ratesBasic 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.
9% Some passenger transport; hotel accomodation; restaurants.
Czech RepublicCZ21%Standard rateAll other taxable goods and services.
10%Reduced ratesFoodstuffs classed as essential child nutrition; pharmaceutical products; books.
15% 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.
DenmarkDK25%Standard rateAll taxable goods and services.
Estonia EE20%Standard rateAll other taxable goods and services.
9%Reduced ratePharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; hotel accommodation.
FinlandFI24%Standard rateAll other taxable goods and services.
Finland VAT rate rises 1% Jan 2013
10%Reduced ratesPharmaceutical 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.
14% Foodstuffs; some agricultural supplies; restaurants.
FranceFR20%Standard rateAll other taxable goods and services.
French VAT rate increase to 20% from January 2014
2.1%Reduced ratesSome pharmaceutical products; newspapers and periodicals; TV licence.
5.5% 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.
10% 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.
GermanyDE19%Standard rateAll other taxable goods and services.
German reduced 7% VAT rate rise reports in 2013
7%Reduced rate
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.
GreeceEL24%Standard rateAll other taxable goods and services.
Greece proposes VAT rate increase to 24%
6%Reduced ratesSome pharmaceutical products; books; newspapers and periodicals; theatre admission; hotel accommodation.
13% Basic foodstuffs; water supplies; some pharmaceutical products; medical equipment for disabled persons; some agricultural supplies; undertaker and cremation services; domestic care services.
HungaryHU27%Standard rateAll other taxable goods and services.
Hungary raises VAT 2% to 27% in 2012
5%Reduced ratesCertain 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.
18% Certain foodstuffs; admission to certain open air concerts; hotel accommodation.
IrelandIE23%Standard rateAll other taxable goods and services.
Ireland VAT 2% rise to 23% January 2012
4.8%Reduced ratesLivestock intended for use in the preparation of foodstuffs; agricultural supplies.
9% Certain foodstuffs; newspapers and periodicals; admission to cultural events and amusement parks; hotel accomodation; restaurants (excluding all beverages); use of sports facilities; hairdressing.
Ireland extends 9% reduced VAT on tourism
13.5% 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.
ItalyIT22%Standard rateAll other taxable goods and services.
Italy raises VAT to 24% 2017
4%Reduced ratesSome 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.
10% 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.
LatviaLV21%Standard rateAll other taxable goods and services.
12%Reduced rateFood products for infants; pharmaceutical products; medical products for disabled persons; public transport; books; newspaper and periodicals; hotel accommodation.
LithuaniaLT21%Standard rate
All other taxable goods and services.
9%Reduced ratesPublic transport (on regular routes); books; newspapers and periodicals; hotel accommodation.
5% Pharmaceutical products; medical equipment for disabled persons.
LuxembourgLU17%Standard rateAll other taxable goods and services.
Luxembourg VAT rate to rise to 17% 1 January 2015
3%Reduced ratesFoodstuffs; 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.
8% Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing.
14% 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.
MaltaMT18%Standard rateAll other taxable goods and services.
Malta cuts e-book VAT rate from 18% to 5% 2015
5%Reduced ratesSome confectionary; medical equipment for disabled persons; books; newspapers and periodicals; cultural events; minor repairs of shoes and leather goods, bicycles, clothing and household linens.
7% Hotel accommodation.
NetherlandsNL21%Standard rateAll other taxable goods and services.
6%
Reduced rateFoodstuffs; 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.
Dutch 2% VAT increase to 21% October 2012
PolandPL23%Standard rateAll other taxable goods and services.
Poland drops VAT rate cut plan
5%Reduced ratesSome foodstuffs; certain books and periodicals; some agricultural supplies.
8% 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.
PortugalPT23%Standard rateAll other taxable goods and services.
Portugal drops 2015 VAT hike
6%Reduced ratesSome 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.
13%
 Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; diesel for agriculture.
RomaniaRO20%Standard rateAll other taxable goods and services.
Romania reduces VAT to 20% in 2016
5%
Reduced ratesSocial housing.
9% Some foodstuffs; certain pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation.
SlovakiaSK20%Standard rateAll other taxable goods and services.
Slovakia to reduce VAT to 19%
10%Reduced ratePharmaceutical products; medical equipment for disabled persons; books.
SloveniaSI22%Standard rateAll other taxable goods and services.
Slovenia drops plans to raise VAT to 24%
9.5%Reduced rateFoodstuffs; 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.
SpainES21%Standard rateAll other taxable goods and services.
Spain increases VAT 3% September 2012
4%
Reduced ratesSome foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books; certain newspapers and periodicals; some social housing; some social services.
10% 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.
SwedenSE25%Standard rateAll other taxable goods and services.
6%
Reduced ratesPublic transport; books; newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities.
12% Some foodstuffs; hotel accommodation; restaurants.
United KingdomUK20%Standard rateAll other taxable goods and services.
5.0%Reduced ratesChildren’s car seats, social housing, domestic electricity, gas and other domestic energy supplies, energy-saving domestic installations and goods.
0% 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.