EU VAT Rates 2026 — All 27 Member States
Complete, up-to-date VAT rates for all 27 EU countries. Search, sort, and compare standard, reduced, and super-reduced rates.
27
EU Member States
21.9%
Average Rate
17%
Lowest (Luxembourg)
27%
Highest (Hungary)
| Country ↑ | Standard | Reduced | Super-Reduced | Parking |
|---|---|---|---|---|
AustriaAT | 20% | 10%, 13% | — | 13% |
BelgiumBE Mar 2026: Hotels and campsites moved from 6% to 12%. Takeaway food and entertainment also moved to 12%. | 21% | 6%, 12% | — | 12% |
BulgariaBG | 20% | 9% | — | — |
CroatiaHR | 25% | 5%, 13% | — | — |
CyprusCY | 19% | 5%, 9% | — | — |
Czech RepublicCZ | 21% | 0%, 12% | — | — |
DenmarkDK | 25% | — | — | — |
EstoniaEE Jul 2025: Standard rate increased from 22% to 24%. Jan 2025: Accommodation rate increased from 9% to 13%. | 24% | 9%, 13% | — | — |
FinlandFI Sep 2024: Standard rate increased from 24% to 25.5%. Jan 2026: Reduced rate decreased from 14% to 13.5%. | 25.5% | 10%, 13.5% | — | — |
FranceFR | 20% | 5.5%, 10% | 2.1% | — |
GermanyDE Jan 2026: Restaurant and catering food permanently reduced from 19% to 7%. Beverages remain at 19%. | 19% | 7% | — | — |
GreeceGR Jan 2026: 30% VAT discount for 24 small Aegean islands. Mainland rates unchanged. | 24% | 6%, 13% | — | — |
HungaryHU | 27% | 5%, 18% | — | — |
IrelandIE Jul 2026: Catering/restaurant and hairdressing reduced to 9%. Electricity and gas kept at 9% until Oct 2030. | 23% | 9%, 13.5% | 4.8% | 13.5% |
ItalyIT | 22% | 5%, 10% | 4% | — |
LatviaLV 2026: 5% for qualifying books/media. Jul 2026: Temporary 12% on basic foods for one year. Permanent 12% on fresh fruit and vegetables. | 21% | 5%, 12% | — | — |
LithuaniaLT Jan 2026: 9% rate abolished. Accommodation and transport moved to 12%. Books and medicines moved to 5%. Thermal energy moved to 21%. | 21% | 5%, 12% | — | — |
LuxembourgLU | 17% | 8% | 3% | 14% |
MaltaMT | 18% | 5%, 7% | — | — |
NetherlandsNL Jan 2026: Hotel and short-stay accommodation (incl. Airbnb) moved from 9% to 21%. Camping remains at 9%. | 21% | 9% | — | — |
PolandPL | 23% | 5%, 8% | — | — |
PortugalPT | 23% | 6%, 13% | — | 13% |
RomaniaRO Aug 2025: Standard rate increased from 19% to 21%. Previous 5% and 9% reduced rates consolidated into single 11%. | 21% | 11% | — | — |
SlovakiaSK Jan 2025: Standard rate increased from 20% to 23%. Reduced 10% replaced by 19%. Jan 2026: Sugary/salty foods moved from 19% to 23%. | 23% | 5%, 19% | — | — |
SloveniaSI | 22% | 5%, 9.5% | — | — |
SpainES | 21% | 10% | 4% | — |
SwedenSE | 25% | 6%, 12% | — | — |
Rates verified March 2026. Sources: European Commission, national tax authorities.
Key EU VAT Rules for Cross-Border Sellers
One Stop Shop (OSS)
Annual threshold for cross-border B2C digital services and intra-EU distance sales. Below this, charge your home country VAT. Above it, destination-country rates apply.
€10,000
Annual cross-border B2C threshold
Import One Stop Shop (IOSS)
For goods imported into the EU valued at or below this amount, VAT is collected at point of sale. From July 2026, the customs duty exemption is abolished.
€150
Import goods threshold
SME VAT Exemption (New 2025)
EU businesses below this turnover across all 27 states can apply domestic SME VAT exemptions in other member states without registering there.
€100,000
EU-wide annual turnover cap
B2B Reverse Charge
For cross-border B2B services, the customer accounts for VAT instead of the supplier. Invoice must state "Reverse charge" and cite Article 196 of Directive 2006/112/EC.
Need to calculate VAT?
Use our free VAT Calculator to add or remove VAT for any EU country instantly.
Open VAT CalculatorFrequently Asked Questions
Related Tools & Resources
Popular tools that pair well with this one.