EU VAT Rates 2026
Standard VAT rates for all EU member states
Value Added Tax (VAT) rates vary significantly across EU member states. This guide provides current standard rates for all 27 EU countries plus Northern Ireland (XI).
Most countries also apply reduced rates (typically 5–13%) to essential goods like food, books, and medical supplies. A few countries — France (2.1%), Ireland (4.8%), Italy (4%), Luxembourg (3%) — maintain super-reduced rates below 5% for specific categories.
| Country | Code | Standard Rate |
|---|---|---|
|
Austria |
AT |
20% |
|
Belgium |
BE |
21% |
|
Bulgaria |
BG |
20% |
|
Croatia |
HR |
25% |
|
Cyprus |
CY |
19% |
|
Czech Republic |
CZ |
21% |
|
Denmark |
DK |
25% |
|
Estonia |
EE |
24% |
|
Finland |
FI |
25.5% |
|
France |
FR |
20% |
|
Germany |
DE |
19% |
|
Greece |
EL |
24% |
|
Hungary |
HU |
27% |
|
Ireland |
IE |
23% |
|
Italy |
IT |
22% |
|
Latvia |
LV |
21% |
|
Lithuania |
LT |
21% |
|
Luxembourg |
LU |
17% |
|
Malta |
MT |
18% |
|
Netherlands |
NL |
21% |
|
Poland |
PL |
23% |
|
Portugal |
PT |
23% |
|
Romania |
RO |
21% |
|
Slovakia |
SK |
23% |
|
Slovenia |
SI |
22% |
|
Spain |
ES |
21% |
|
Sweden |
SE |
25% |
|
Northern Ireland |
XI |
20% |
Key Observations
- Highest standard rate: Hungary at 27%
- Lowest standard rate: Luxembourg at 17%
- No reduced rates: Denmark is the only EU country without reduced VAT rates
- Recent changes: Estonia (22% → 24%), Finland (24% → 25.5%), Romania (19% → 21%), and Slovakia (20% → 23%) have all increased their standard rates since 2024
Frequently Asked Questions
What is the average VAT rate in the EU?
The average standard VAT rate across EU member states is approximately 21.5%. Rates range from 17% (Luxembourg) to 27% (Hungary).
When do reduced VAT rates apply?
Reduced rates typically apply to essential goods and services such as food, water, pharmaceutical products, medical equipment, books, newspapers, and public transport. The specific items covered vary by country.
Can businesses reclaim VAT on purchases?
Yes, VAT-registered businesses can typically reclaim VAT paid on business purchases through the VAT return process. This is known as input VAT deduction.
Do I need a VAT number to trade in the EU?
If you're making taxable supplies above the VAT registration threshold in any EU country, you generally need to register for VAT in that country. Thresholds vary by country.
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