2017 European Union VAT rates

Updated 6 January 2017. 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.

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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 sporting events; firewood; some agricultural supplies; wine production; cut flowers and plants for decorative use.
10% Reduced Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (ex flights); international and intra-community road and rail transport; newspapers and periodicals; printed books (ex e-books); pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste water; restaurants (ex all beverages); hotel accommodation; admission to cultural events and amusement parks; cut flowers and plants for food production; some agricultural supplies.
0% Zero Intra-community and international transport (excluding road and rail).
Belgium VAT rates
21% Standard All other taxable goods and services.
12% Reduced Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use.
6% Reduced Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (excluding e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accomodation; addmission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles; some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production.
0% Zero Daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways).
Bulgaria VAT rates
20% Standard All other taxable goods and services.
9% Reduced Hotel accommodation and camping
0% Zero Intra-community and international transport
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; certain bars, cafes and nightclubs; some alcoholic beverages.
5% Reduced Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (excluding e-books); daily newspapers (with less than 50% advertising content); science periodicals; admission to cinema.
0% Zero Intra-community and international transport (excluding road and rail).
Cyprus VAT rates
19% Standard All other taxable goods and services.
9% Reduced Some road passenger transport; domestic passenger transport by sea; hotel accomodation; restaurants.
5% Reduced Basic foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; childrens car seats; certain road passenger transport; books (excluding e-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; some undertaker and cremation services.
Czech Republic VAT rates
21% Standard All other taxable goods and services.
15% Reduced Foodstuffs (excluding essential child nutrition); some soft drinks; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; some books (excluding e-books); 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; firewood; some pharmaceuticals; some domestic waste collection and street cleaning.
10% Reduced Foodstuffs classed as essential child nutrition; newspapers and periodicals; pharmaceutical products; some books.
0% Zero Intra-community and international transport
Denmark VAT rates
25% Standard All taxable goods and services.
0% Zero Newspapers and journals (published more than once a month); intra-community and international transport.
Estonia VAT rates
20% Standard All other taxable goods and services.
9% Reduced Pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation.
0% Zero Some passenger transport; intra-community and international transport.
Finland VAT rates
24% Standard All other taxable goods and services.
14% Reduced Foodstuffs; some agricultural supplies; restaurants; some soft drinks; take away food; cut flowers and plants for food production.
10% Reduced Pharmaceutical products; passenger transport; books (excluding e-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; use of sports facilities; domestic transport.
0% Zero Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins.
France VAT rates
20% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways 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; firewood; take away food; bars, cafes and nightclubs; cut flowers and plants for decorative use.
5.5% Reduced Some foodstuffs; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); e-books; admission to certain cultural events; writers and composers; some social housing; admission to sports events; some domestic care services; cut flowers and plants for food production.
2.1% Reduced Some pharmaceutical products; some newspapers and periodicals; TV licence.
0% Zero Intra-community and international transport (excluding road and inland waterways).
Germany VAT rates
19% Standard All other taxable goods and services.
7% Reduced Some foodstuffs; water supplies; medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; some agricultural supplies (fertilizers); hotel accomodation; certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery.
0% Zero Intra-community and international transport (excluding road and rail and some inland waterways transport).
Greece VAT rates
24% Standard All other taxable goods and services.
13% Reduced Basic foodstuffs; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation.
6% Reduced Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions.
0% Zero Intra-community and international air and sea transport.
% Standard
Hungary VAT rates
27% Standard All other taxable goods and services.
18% Reduced Certain foodstuffs; admission to certain open air concerts; hotel accommodation; restaurant services.
5% Reduced Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies for new building.
0% Zero Intra-community and international transport.
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; treatment of waste water; minor repairs of bicycles, shoes and leather goods and household linen; energy for heating and light (including natural gas, electricity, district heating, firewood and heating oil); moveable property used in the construction and maintenance of immovable property; construction work on new buildings; supply of immovable property; some social housing; 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; cut flowers and plants for decorative use.
9% Reduced Certain foodstuffs; take away food; some bars and cafes; 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; some agricultural supplies.
0% Zero Some books (excluding newspapers and periodicals); some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production.
Italy VAT rates
22% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some supplies and construction work for new buildings; some agricultural supplies; hotel accomodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production.
5% Reduced Social and health services provided by social cooperatives and their consortia.
4% Reduced Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; some e-books; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; some motor vehicles; some supplies for new buildings; some construction work on new buildings.
0% Zero Supplies of land which cannot be used for building; intra-community and international transport.
Latvia VAT rates
21% Standard All other taxable goods and services.
12% Reduced Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating
0% Zero Intra-community and international transport
Lithuania VAT rates
21% Standard All other taxable goods and services.
9% Reduced Some domestic passenger transport; books (excluding e-books); newspapers and periodicals; hotel accommodation; district heating.
5% Reduced Pharmaceutical products; medical equipment for disabled persons.
0% Zero Intra-community and international transport.
Luxembourg VAT rates
17% Standard All other taxable goods and services.
14% Reduced Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit.
8% Reduced Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use.
3% Reduced Foodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; books; newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accomodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; supplies for new building; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services;
0% Zero Intra-community and international transport.
Malta VAT rates
18% Standard All other taxable goods and services.
7% Reduced Hotel accommodation; use of sporting facilities.
5% Reduced Medical equipment for disabled persons; books (except for e-books); newspapers and periodicals; cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity.
0% Zero Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; seeds for food production; live animals for human consumption; intra-community and international transport.
Netherlands VAT rates
21% Standard All other taxable goods and services.
6% Reduced Foodstuffs; some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger 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); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production.
0% Zero Taxation of gold coins; intra-community and international passenger transport by air and sea.
Poland VAT rates
23% Standard All other taxable goods and services.
5% Reduced Some foodstuffs; fruit juices; certain books and periodicals (excluding e-books); some agricultural supplies.
8% Reduced Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; domestic passenger transport; intra-community and international passenger transport by inland waterway and road; 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; firewood; some take away food; some bars and cafes; cut plants and flowers for decorative use and food production (some at 5%); some building supplies; some construction work on new buildings.
0% Zero Intra-community and international passenger transport (excluding inland waterway and road transport).
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; mineral water; diesel for agriculture.
6% Reduced Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; childrens car seats; domestic passenger transport; restaurant services; some books (excluding e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production.
0% Zero Intra-community and international passenger transport.
Romania VAT rates
19% Standard All other taxable goods and services. Standard VAT rate decreased from 20% to 19% on 1 Jan 2017
9% Reduced Foodstuffs; pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; hotel accommodation; water supplies; restaurants and catering services; some beer; soft drinks.
5% Reduced Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events.
0% Zero Intra-community and international passenger transport.
Slovakia VAT rates
20% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; pharmaceutical products; medical equipment for disabled persons; books (excluding e-books).
0% Zero Intra-community and international passenger transport.
Slovenia VAT rates
22% Standard All other taxable goods and services.
9.5% Reduced Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; books (excluding e-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; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies for new buildings; certain construction work for new buildings.
0% Zero Intra-community and international transport (excluding road transport).
Spain VAT rates
21% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; renovation and repair of private dwellings; agricultural supplies; hotel accommodation, camping and spa services, restaurants and, in general, the provision of meals and beverages to be consumed immediately, even if they are made after the recipient’s order; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; cut flowers and plants for food production; some supplies for new buildings; some construction work on new buildings; entrance to cultural buildings and events, including: libraries, archives, and documentation centers, museums, art galleries, theaters, circuses, bullfights, concerts, and to the other live cultural shows; eye glasses, supply of frames, graduated contact lenses and the products necessary for their use, care and maintenance..
4% Reduced Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services.
0% Zero Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea.
Sweden VAT rates
25% Standard All other taxable goods and services.
12% Reduced Some foodstuffs; hotel accommodation; restaurants.
6% Reduced Domestic passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities.
0% Zero Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport.
United Kingdom VAT rates
20% Standard All other taxable goods and services.
5% Reduced Children’s car seats; social housing; natural gas supplies; electricity supplies; energy-saving domestic installations and goods; LPG and heating oil; some renovation and repairs of immovable property
0% Zero Social housing; printed books (excluding e-books); journals and other printed materials; renovations to private housing; collections of domestic refuse; household water supplies; basic foodstuffs (excluding highly processed or pre-cooked food); some take away food; cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies; domestic passenger transport; children's clothing and footwear; live animals destined for human consumption; seed supplies; construction of residential buildings; some supplies for the construction of new buildings; sewerage services; motor cycle and bicycle helmets; intra-community and international passenger transport; some gold ingots, bars and coins.

 

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