VAT rates in the EU
| Country | Code | Name | Standard Rate | Reduced Rate | Super-reduced Rate | Parking Rate |
|---|---|---|---|---|---|---|
| Belgium | BE | TVA, BTW | 21% | 6% / 12% | — | 0.12% |
| Bulgaria | BG | DDS | 20% | 9% | — | — |
| Czech Republic | CZ | DPH | 21% | 10% / 15% | — | — |
| Denmark | DK | MOMS | 25% | — | — | — |
| Germany | DE | USt | 19% | 7% | — | — |
| Estonia | EE | KMR | 20% | 9% | 5% | — |
| Ireland | IE | VAT | 23% | 9% / 13.5% | 4.8% | 13.5% |
| Greece | EL | FPA | 24% | 6% / 13% | — | 13% |
| Spain | ES | IVA | 21% | 10% | 4% | — |
| France | FR | TVA | 20% | 5.5% / 10% | 2.1% | 10% |
| Croatia | HR | PDV | 25% | 5% / 13% | — | 13% |
| Italy | IT | IVA | 22% | 5% / 10% | 4% | 10% |
| Cyprus | CY | FPA | 19% | 5% / 9% | — | 9% |
| Latvia | LV | PVN | 21% | 5% / 12% | — | 12% |
| Lithuania | LT | PVM | 21% | 5% / 9% | — | 9% |
| Luxembourg | LU | TVA | 17% (2023: 16%) | 8% (2023: 7%) | 3% | 14% (2023: 13%) |
| Hungary | HU | AFA | 27% | 5% / 18% | — | 18% |
| Malta | MT | VAT | 18% | 5% / 7% | — | — |
| Netherlands | NL | OB, BTW | 21% | 9% | — | — |
| Norway | NO | MVA | 25% | 15% / 12% | — | — |
| Austria | AT | USt | 20% | 10% / 13% / 5% | — | 13% |
| Poland | PL | VAT | 23% | 5% / 8% | — | — |
| Portugal | PT | IVA | 23% | 6% / 13% | — | 13% |
| Romania | RO | TVA | 19% | 5% / 9% | — | — |
| Switzerland | CH | MWST, TVA | 7,7% | 2,5% | 3,7% | |
| Slovenia | SI | DPH | 22% | 5% / 9.5% | — | — |
| Slovakia | SK | DPH | 20% | 10% | — | — |
| Finland | FI | AVL, ML | 24% | 10% /14% | — | 14% |
| Sweden | SE | ML | 25% | 6% / 12% | — | 12% |
—
Source: European Commission website, without guarantee.
Exemptions with a refund of tax paid at preceding stages (zero rates) are not included above.
Where merchants from third countries get the correct tax rates for all EU-27
The EU has 27 member states with different VAT rates and rules. Online merchants must always apply the correct rates to avoid losing customers or revenue.
