EU VAT Rates

Read More
An illustration of a man holding a huge bag with a Euro currency sign on it
Home » Resources » Quick Guide » EU VAT Rates

List of VAT rates applied in the EU Member States as at 01/01/2025

The EU VAT Directive requires each Member State to apply a standard VAT rate of at least 15% (This minimum is maintained through ongoing Council decisions.).

Member States may apply up to two reduced rates, and these must not be set below 5%.

Certain super-reduced rates (below 5%) or zero rates are permitted where they were already in place in a Member State before the harmonisation cut-off dates set in EU VAT law or before that Member State’s accession to the EU.

In addition to the below rates, each country also has a 0% rate for certain items

Country AUSTRIA Standard Rate 20% Reduced Rate 1 13% Reduced Rate 2 10% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country BELGIUM Standard Rate 21% Reduced Rate 1 12% Reduced Rate 2 6% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No - Subject to confirmation
Country BULGARIA Standard Rate 20% Reduced Rate 1 9% Reduced Rate 2 - Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country CROATIA Standard Rate 25% Reduced Rate 1 13% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country CYPRUS Standard Rate 19% Reduced Rate 1 9% Reduced Rate 2 5% Reduced Rate 3 3% Fiscal Rep Needed For UK Companies? No
Country CZECH REPUBLIC Standard Rate 21% Reduced Rate 1 12% Reduced Rate 2 12% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country DENMARK Standard Rate 25% Reduced Rate 1 - Reduced Rate 2 - Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country ESTONIA Standard Rate 22% (24% from 1 July 2025) Reduced Rate 1 13% Reduced Rate 2 9% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country FINLAND Standard Rate 25.5% Reduced Rate 1 14% Reduced Rate 2 10% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country FRANCE Standard Rate 20% Reduced Rate 1 10% Reduced Rate 2 5.5% Reduced Rate 3 2.1% Fiscal Rep Needed For UK Companies? No
Country GERMANY Standard Rate 19% Reduced Rate 1 7% Reduced Rate 2 - Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country GREECE Standard Rate 24% Reduced Rate 1 13% Reduced Rate 2 6% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country HUNGARY Standard Rate 27% Reduced Rate 1 18% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country IRELAND Standard Rate 23% Reduced Rate 1 13.5% Reduced Rate 2 9% Reduced Rate 3 4.8% Fiscal Rep Needed For UK Companies? No
Country ITALY Standard Rate 22% Reduced Rate 1 10% Reduced Rate 2 5% Reduced Rate 3 4% Fiscal Rep Needed For UK Companies? No
Country LATVIA Standard Rate 21% Reduced Rate 1 12% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country LITHUANIA Standard Rate 21% Reduced Rate 1 9% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country LUXEMBOURG Standard Rate 17% Reduced Rate 1 14% Reduced Rate 2 8% Reduced Rate 3 3% Fiscal Rep Needed For UK Companies? No
Country MALTA Standard Rate 18% Reduced Rate 1 7% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country NETHERLANDS Standard Rate 21% Reduced Rate 1 9% Reduced Rate 2 - Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country POLAND Standard Rate 23% Reduced Rate 1 8% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country PORTUGAL Standard Rate 23% Reduced Rate 1 13% Reduced Rate 2 6% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country ROMANIA Standard Rate 19% Reduced Rate 1 9% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country SLOVAKIA Standard Rate 23% Reduced Rate 1 19% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? No
Country SLOVENIA Standard Rate 22% Reduced Rate 1 9.5% Reduced Rate 2 5% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country SPAIN Standard Rate 21% Reduced Rate 1 10% Reduced Rate 2 4% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country SWEDEN Standard Rate 25% Reduced Rate 1 12% Reduced Rate 2 6% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? Yes
Country ICELAND Standard Rate 24% Reduced Rate 1 11% Reduced Rate 2 - Reduced Rate 3 - Fiscal Rep Needed For UK Companies? -
Country NORWAY Standard Rate 25% Reduced Rate 1 15% Reduced Rate 2 12% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? -
Country SWITZERLAND Standard Rate 8.1% Reduced Rate 1 3.8% Reduced Rate 2 2.6% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? -
Country UNITED KINGDOM Standard Rate 20% Reduced Rate 1 5% Reduced Rate 2 0% Reduced Rate 3 - Fiscal Rep Needed For UK Companies? -

Related Quick Guides

An illustration of a house, land and trees, with two cows in the foreground
Quick Guide

Agricultural Property Relief
A man carrying a large bag with the Euro currency sign on it in red
Quick Guide

EU VAT Rates
Trust Registration Services : Changes and Declaration
Quick Guide

Trust Registration Services : Changes and Declaration
An illustration of two facing screens with a hand coming out of each, one is holding a bag, the other a bank card
Quick Guide

B2B Goods
An illustration of a person at the top of a stepladder handing red lights
Quick Guide

Employee Ownership Trusts
A Guide to Directors
Quick Guide

A Guide to Directors

Let us Introduce Ourselves

To find your nearest office or get in touch with one of our specialist advisors to see how we can help your business, please go to our contact page.

Contact us