EU VAT rates by country
One page per member state with the standard, reduced, super-reduced and parking rates, the rate for seven usual categories, the day the row was verified and the official pages it was read from. The table below is the same one the API serves and the OSS return checks rows against.
· Reviewed monthly: last read 2026-10-28, next review 2026-11-24
The 27 rows
| Member state | Standard | Reduced | Super-reduced | Parking | Verified |
|---|---|---|---|---|---|
| Austria (AT) | 20 % | 10 %, 13 % | — | 13 % | 2026-10-24 |
| Belgium (BE) | 21 % | 6 %, 12 % | — | 12 % | 2026-10-24 |
| Bulgaria (BG) | 20 % | 9 % | — | — | 2026-10-28 |
| Croatia (HR) | 25 % | 5 %, 13 % | — | — | 2026-10-24 |
| Cyprus (CY) | 19 % | 5 %, 9 % | 3 % | — | 2026-10-24 |
| Czechia (CZ) | 21 % | 12 % | — | — | 2026-10-24 |
| Denmark (DK) | 25 % | — | — | — | 2026-10-24 |
| Estonia (EE) | 24 % | 9 %, 13 % | — | — | 2026-10-24 |
| Finland (FI) | 25.5 % | 10 %, 14 % | — | — | 2026-10-24 |
| France (FR) | 20 % | 5.5 %, 10 % | 2.1 % | — | 2026-10-24 |
| Germany (DE) | 19 % | 7 % | — | — | 2026-10-24 |
| Greece (EL) | 24 % | 6 %, 13 % | — | — | 2026-10-24 |
| Hungary (HU) | 27 % | 5 %, 18 % | — | — | 2026-10-24 |
| Ireland (IE) | 23 % | 9 %, 13.5 % | 4.8 % | 13.5 % | 2026-10-28 |
| Italy (IT) | 22 % | 5 %, 10 % | 4 % | — | 2026-10-24 |
| Latvia (LV) | 21 % | 5 %, 12 % | — | — | 2026-10-24 |
| Lithuania (LT) | 21 % | 5 %, 12 % | — | — | 2026-10-28 |
| Luxembourg (LU) | 17 % | 8 % | 3 % | 14 % | 2026-10-24 |
| Malta (MT) | 18 % | 5 %, 7 %, 12 % | — | — | 2026-10-24 |
| Netherlands (NL) | 21 % | 9 % | — | — | 2026-10-24 |
| Poland (PL) | 23 % | 5 %, 8 % | — | — | 2026-10-24 |
| Portugal (PT) | 23 % | 6 %, 13 % | — | 13 % | 2026-10-24 |
| Romania (RO) | 21 % | 11 % | — | — | 2026-10-24 |
| Slovakia (SK) | 23 % | 5 %, 19 % | — | — | 2026-10-24 |
| Slovenia (SI) | 22 % | 5 %, 9.5 % | — | — | 2026-10-24 |
| Spain (ES) | 21 % | 10 % | 4 % | — | 2026-10-24 |
| Sweden (SE) | 25 % | 6 %, 12 % | — | — | 2026-10-24 |
Questions
- Which member state has the highest and the lowest standard rate?
- Hungary at 27 % and Luxembourg at 17 %, as of the dates on each row.
Sources
- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — European Commission, DG TAXUD, consulted 2026-10-24. Rates changed after the January 2025 edition (EE July 2025, RO August 2025) are taken from the national pages cited on the row and must be re-read monthly.
- Council Directive 2006/112/EC on the common system of value added tax, Articles 96–105 and Annex III (reduced rates), as amended by Directive (EU) 2022/542 — EUR-Lex, consulted 2026-10-24