VAT rates in Europe 2019: Definition, Actual Value-Added-Tax Rates

VAT EU

What is the VAT Rate?

The VAT is a pan-European consumption tax which is assessed on the value of all goods and services in the EU. All member states of the European Union have their own guidelines and VAT rates. However, the minimum standard rate needs to be at least 15%, but the exact height can be chosen inidividually. The maximum number of reduced VAT rates is two, some countries have variations on this, e.g. a third reduced VAT rate which has been in in place prior to the accession to the EU.

Overview of actual VAT Rates in Europe 2019

AUSTRIA

VAT rates in Austria:

20%StandardAll taxable goods and services that are not listed in the following Austrian VAT rates
13%ReducedDomestic flights, entrance to sporting events, admissions to cultural events & amusement parks, hotel accommodation, firewood, some agricultural supplies, wine production
10%ReducedFoodstuffs, take-away food, water supplies, pharmaceutical products, domestic transport (excluding flights), international and intra-community road and rail transport, newspapers and periodicals, printed books, pay and cable TV, TV licence, some agricultural supplies, social services, domestic refuse collection, treatment of waste and waste water, restaurant, cut flowers and plants (food production),
0%ZeroIntra-community and international transport (excluding road and rail)

BELGIUM

VAT rates in Belgium:

21%
StandardAll taxable goods and services that are not listed in the following Belgian VAT rates
12%ReducedSome foodstuffs, certain agricultural supplies, some social housing, some construction work on new buildings, restaurants (all beverages excluded), some pesticides and fertilizers, certain tyres and inner tubes for agricultural use
6%ReducedSome foodstuffs (including takeaway food), some social services, certain undertaker and cremation services, minor repairs (including bicycles, shoes and leather goods, clothing and household linen), firewood, cut flowers and plants (decorative use/food production), soft drinks, water supplies, some pharmaceutical products, some medical equipment for people with disabilities, domestic transport of passengers, some books (excluding e-books), newspapers and periodicals (with certain exceptions), entrance to cultural events and amusement parks, some social housing, certain repair and renovation of private dwellings, some agricultural supplies, hotel accommodation, admission to sporting events, use of sports facilities, intra-community and international transport
0%ZeroDaily and weekly newspapers, certain recycled materials and by-products, intra-community and international transport

BULGARIA

VAT rates in Bulgaria

20%StandardAll taxable goods and services that are not listed in the following Bulgarian VAT rates
9%ReducedHotel accomodations
0%ZeroIntra-community and international transport

CROATIA

VAT rates in Croatia

25%StandardAll taxable goods and services that are not listed in the following Croatian VAT rates
13%ReducedSome foodstuffs, certain undertaker and cremation services supplies, children’s car seats, electricity supply, water supplies, newspapers & magazines, tickets for concerts, hotel accomodations, some agricultural inputs
5%ReducedSome foodstuffs, pharmaceutical products, some medical equipment, books (excluding e-books), daily newspapers
0%ZeroIntra-community and international transport

CYPRUS

VAT rates in Cyprus

19%StandardAll taxable goods and services that are not listed in the following Cyprian VAT rates
9%ReducedDomestic transportation, hotel accomodation, restaurants and cafés
5%ReducedCertain foodstuffs, non-alcoholic beverages, pharmaceutical products, medical equipment for people with disabilities, children’s car seats, certain passenger transport, books (excluding e-books), newspapers and periodicals, admission to cultural events and amusement parks, writers and composers, renovation and repair of private dwellings, some agricultural supplies, admission to sports events, use of sporting facilities, domestic waste collection, hairdressing, some undertaker and cremation services, take away food, social housing, water supplies waste and waste water treatment
0%ZeroIntracommunity and international transport

CZECH REPUBLIC

VAT rates in CZ

21%StandardAll taxable goods and services that are not listed in the following Czech VAT rates
15%ReducedFoodstuffs, non-alcoholic beverages, take away food, medical equipment for people with disabilities, children’s car seats, some domestic passenger transport, some books (excluding e-books), admission to cultural events, shows and amusement parks, writers and composers, social housing, renovation and repair of private dwellings, cleaning of private households, some agricultural supplies, hotel accomodation, admission to sporting events, use of sporting facilities, social services, supplies to undertaker and cremation services, medical and dental care, domestic care services, firewood, some pharmaceuticals, some domestic waste collection and street cleaning, water supplies treatment of waste and waste water, food provided in restaurants and cafe cut flowers and plants for decorative use and food production
10%ReducedNewspapers and periodicals, some pharmaceutical products, some printed books
0%ZeroIntra-community and international transport

DENMARK

VAT rates in Denmark

25%StandardAll goods and services that are not listed in the following Danish VAT rates
0%ZeroNewspapers and journals, intra-community and international transport

ESTONIA

VAT rates in Estonia

20%StandardAll taxable goods and services that are not listed in the following Estonian VAT rates
9%ReducedCertain pharmaceutical product, medical equipment for people with disabilities, books (excluding e-books), newspapers and periodicals, hotel accommodation
0%ZeroSome passenger transport, intra-community and international transport

FINLAND

VAT rates in Finland

21%StandardAll taxable goods and services that are not listed in the following Finish VAT rates
14%ReducedFoodstuffs, some agricultural supplies, restaurants (no alcoholic beverages), some softdrinks, take away food, plants for food production
10%ReducedPharmaceutical products, domestic passenger transport, books (no e-books), newspapers and periodicals (sold on subscription), admission to cultural events and amusement parks, writers and composers, hotel accommodation, admission to sports events, use of sports facilities, domestic transportation
0%ZeroPrinting services for publications of non-profitmaking organisations, intra-community and international transport, some taxation of gold ingots/bars/coins

FRANCE

VAT rates in France

20%StandardAll taxable goods and services that are not listed in the following French VAT rates
10%ReducedSome foodstuffs, some cleaning in private households, some agricultural supplies, hotel accommodation, restaurants (excluding alcoholic beverages), some domestic waste collection, certain domestic care services, firewood, take away food, bars, cafes and nightclubs (except supply of alcoholic beverages, cut flowers and plants for decorative use, writers and composers etc, some social housing, certain non-alcoholic beverages, some pharmaceutical products, domestic passenger transport, intra-community and international transport, pay/cable TV, some renovation and repairs of private dwellings
5.5%ReducedSome foodstuffs, admission to certain cultural events, some social housing, some renovation and repair of private dwellings, admission to sports events, some domestic care services, cut flowers and plants for food production, some non-alcoholic beverages, school canteens, water supplies, medical equipment for people with disabilities, books, some e-books
2.1%ReducedSome pharmaceutical products, some newspapers and periodicals, public television licence fees, admission to certain cultural events
0%ZeroIntra-community and international transport (excluding road and inland waterways)

GERMANY

VAT rates in Germany

19%StandardAll taxable goods and services that are not listed in the following German VAT rates
7%ReducedSome foodstuffs,edical equipment for people with disabilities, some domestic passenger transport, intra-community and international passenger transport for certain road, rail and inland waterway transportation, books & audiobooks, newspapers and periodicals, admission to cultural events, writers and composers, some agricultural inputs, hotel accommodation, certain admission to sports events, social services, medical and dental care, firewood, some timber for industrial use, take-away food, cut flowers and plants for decorative use and food production, taxation of some gold coins and jewellery
0%ZeroIntra-community and international transport

GREECE

VAT rates in Greece

24%StandardAll taxable goods and services that are not listed in the following Greek VAT rates
13%ReducedSome foodstuffs, certain take away food, plants for food production, some non-alcoholic beverages, water supplies, some pharmaceutical products, some medical equipment for people with disabilities, some agricultural supplies, domestic care services, hotel accommodation, certain social services
6%ReducedSome pharmaceutical products, some books (no e-books), some newspapers and periodicals
0%ZeroIntra-community and international air and sea transport

HUNGARY

VAT rates in Hungary

27%StandardAll taxable goods and services that are not listed in the following Hungarian VAT rates
18%ReducedCertain foodstuffs, some take away food, hotel accommodation
5%ReducedCertain foodstuffs, pharmaceutical products (for humans), some medical equipment for people with diasabilities, books (excluding e-books), newspapers and periodicals, some social housing, district heating, some supplies of new building, restaurant and catering services, internet access services, certain writers and composers services
0%Zero Intra-community and international transport

IRELAND

VAT rates in Ireland

23%StandardAll taxable goods and services that are not listed in the following Irish VAT rates
13.5%Reduced Certain foodstuffs, some pharmaceutical products, children’s car seats, social housing, renovation and repair of private dwellings, cleaning in private households, some agricultural supplies, medical and dental care, collection of domestic waste, treatment of waste and waste water, minor repairs of bicycles, shoes and leather goods and household linen, construction work on new buildings, supply of immovable property, some social housing, routine cleaning of immovable property health studio services, certain tourist services, photography services
9%ReducedCertain foodstuffs, take away food, some bars and cafes, newspapers and periodicals, admission to cultural events and amusement parks, hotel accommodation, restaurants (excluding all beverages), use of sports facilities, hairdressing
4.8%ReducedLivestock intended for use in the preparation of foodstuffs, some agricultural supplies
0%ZeroSome foodstuffs, certain pet food, some medicine, certain feminine hygiene products, some medical equipment, clothing and footwear for children, intra-community and international transport, plants for food production

ITALY

VAT rates in Italy

22%Standard All taxable goods and services that are not listed in the following Italian VAT rates
10%ReducedSome foodstuffs, water supplies, some pharmaceutical products, domestic passenger transport, admission to cultural events, some social housing, renovation and repair of private dwellings, some supplies and construction work for new buildings, some agricultural supplies, hotel accomodation, restaurants, admission to certain sports events, energy products (excluding district heating), firewood, collection of domestic waste, some waste water treatment, alcoholic beverages in bars and cafés, take-away food, cut flowers and plants for decorative use and food production
5%ReducedSome foodstuffs, some social services
4% Reduced Some food products, certain medical equipment for people with disabilitie , books, newspapers and some periodicals, e-books with an ISBN, online journals, some social housing, some agricultural supplies, certain social services, some supplies for new buildings
0%Zero Intra-community and international transport

LATVIA

VAT rates in Latvia

21%StandardAll taxable goods and services that are not listed in the following Latvian VAT rates
12%ReducedFood products for infants, pharmaceutical products, medical products for people with disabilities, domestic passenger transport, books (no e-books), newspaper and periodicals, hotel accommodation
5%ReducedA range of locally produced vegetables and fruit
0%ZeroIntra-community and international transport

LITHUANIA

VAT rates in Lithuania

21%StandardAll taxable goods and services that are not listed in the following Lithuanian VAT rates
9%ReducedSome domestic passenger transport, books (no e-books), newspapers and periodicals, hotel accommodation, district heating
5%ReducedPharmaceutical products, medical equipment for people with disabilities
0%ZeroIntra-community and international transport

LUXEMBOURG

VAT rates in Luxembourg

17%StandardAll taxable goods and services that are not listed in the following Luxembourgian VAT rates
14%ReducedCertain wines, solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating, washing and cleaning products, administration of credit and credit guarantees by a person or organisation other than that granting the credit
8%ReducedCleaning in private households, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, district heating, natural gas, electricity, firewood
3%ReducedFoodstuffs, soft drinks, children’s clothing and footwear, water supplies, certain pharmaceutical products, certain medical equipment for people with disabilities, domestic passenger transport, certain books (no e-books), certain newspapers and periodicals, admission to cultural events and amusement parks, some pay TV/cable TV, agricultural supplies (no pesticides), hotel accommodation, restaurants (no alcoholic beverages), take away food, bars, cafes and nightclubs, cut flowers and plants for food production, supplies for of new buildings, some construction work on new buildings, admission to sports events, use of sports facilities, undertaker and cremation services, collection of domestic waste, treatment of waste and waste water
0%ZeroIntra-community and international transport

Malta

VAT rates in Malta

18%StandardAll taxable goods and services that are not listed in the following Maltese VAT rates
7%ReducedHotel accommodation, use of sporting facilities
5%ReducedMedical equipment forpeople with disabilities, books (except for e-books), newspapers and periodicals, admission to some cultural events, minor repairs of shoes and leather goods, bicycles, clothing, and household linens, domestic care services, supply of electricity
0%ZeroSome supplies of food for human consumption (no some processed and pre-cooked foods), prescribed medicines, gold ingots/bars, seeds for food production, live animals for human consumption, intra-community and international transport

NETHERLANDS

VAT rates in Netherlands

21%StandardAll taxable goods and services that are not listed in the following Dutch VAT rates
9%ReducedFoodstuffs (not for animal consumption), some soft drinks, water supplies, certain pharmaceutical products, certain medical equipment for people with disabilities, domestic passenger transport (no air travel), intra-community and international transport, books (no e-books), newspapers and periodicals, admission to cultural events and amusement parks, writers and composers, certain renovation and repair of private dwellings, certain cleaning of private households, hotel accommodation, restaurants (no alcoholic beverages), take away food, bars, cafes and night clubs, admission to sports events, use of sports facilities, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing
0%ZeroTaxation of gold coins, intra-community and international passenger transport by air and sea

POLAND

VAT rates in Poland

23%StandardAll taxable goods and services that are not listed in the following Polish VAT rates
8%ReducedCertain foodstuffs, water supplies, pharmaceutical products, medical equipment for people with disabilities, car seats for children, domestic passenger transport, intra-community and international passenger transport by inland waterway and road, some newspapers and periodicals, admission to cultural events and amusement parks, some pay TV/cable TV, writers and composers, social housing, certain renovation and repair of private dwellings, certain agricultural supplies, hotel accommodation, restaurants (no beverages), admission to sports events, use of sports facilities, undertaker and cremation services, collection of domestic waste, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, firewood, some take away food, some bars and cafes (restaurant service only)
5%ReducedSome foodstuffs, fruit juices, certain books and specialist periodicals (excluding e-books), some agricultural supplies
0%ZeroIntra-community and international passenger transport (excluding inland waterway and road transport)

PORTUGAL

VAT rates in Portugal

23%StandardAll taxable goods and services that are not listed in the following Portugeuese VAT rates
13%ReducedSome foodstuffs, admission to certain cultural events, restaurant & cafe food, some agricultural supplies, wine, mineral water, diesel for agriculture
6%ReducedSome foodstuffs, water supplies, certain pharmaceutical products, medical equipment for people with disabilities, children’s car seats, children’s diapers, domestic passenger transport, some books (no e-books), certain newspapers and periodicals, TV licence, social housing, renovation and repair of private dwellings, certain agricultural supplies, hotel accommodation, some social services, some medical and dental care, collection of domestic waste, minor repairs of bicycles, domestic care services, firewood, cut flowers and plants for decorative use and food production, construction work on new buildings, some legal services
0%ZeroIntra-community and international passenger transport

ROMANIA

VAT rates in Romania

19%StandardAll taxable goods and services that are not listed in the following Romanian VAT rates
9%ReducedFoodstuffs, pharmaceutical products, medical equipment for people with disabilities, hotel accommodation, water supplies, restaurants and catering services (includes supply of food in bars, cafes and nightclubs), some beer, soft drinks, cut flowers and plants for food production, some agricultural supplies
5%ReducedSocial housing, books (no e-books), newspapers and periodicals, admission to cultural events, admission to sporting events
0%Zero Intra-community and international passenger transport

SLOVAKIA

VAT rates in Slovakia

20%StandardAll taxable goods and services that are not listed in the following Slovakian VAT rates
10%ReducedSome foodstuffs, pharmaceutical products, some medical equipment for people with disabilities, books (no e-books)
0%ZeroIntra-community and international passenger transport

SLOVENIA

VAT rates in Slovenia

22%StandardAll taxable goods and services that are not listed in the following Slovenian VAT rates
9.5%ReducedSome foodstuffs, pharmaceutical products, medical equipment for people with disabilities, domestic passenger transport, books (no e-books), newspapers and periodicals, cultural event, writers and composers, social housing, treatment of waste and waste water, use of sports facilities, undertaker and cremation services, agricultural supplies, hotel accommodation, admission to sports events, minor repairs of bicycles, clothes and household linen, certain supplies of new buildings, certain construction work for new buildings, shoes and leather goods, hairdressing, soft drinks, take away food, cut fllowers and plants (decoration)
0%ZeroIntra-community and international transport

SPAIN

VAT rates in Spain

21%StandardAll taxable goods and services that are not listed in the following Spanish VAT rates
10%ReducedSome foodstuffs, pharmaceutical products, intra-community and international transport, some social housing, some renovation and repair of private dwellings, agricultural supplies, some social services, domestic passenger transport, take-away food, treatment of waste and waste water, admission to sporting event, bars, cafés, nightclubs and alcoholic baverages sold therein, medical equipment for people with disabilities, cinema tickets
4%ReducedSome foodstuffs, some pharmaceutical products, certain newspapers and periodicals, some medical equipment for the people with disabilities, some social housing, some social services
0%ZeroIntracommunity and international transport by air and sea, taxation of some gold coins

SWEDEN

VAT rates in Sweden

25%StandardAll taxable goods and services that are not listed in the following Swedish VAT rates
12%ReducedSome foodstuffs, non-alcoholic beverages, take-away food, clothing and household linen, hotel accomodation, restraurants, shoes and leather
6%ReducedDomestic passenger transport, books and newspapers, writers and composers, use of sport facilities
0%Zeromedicines, printing and other services related to the production of magazines for non-profit oranisations, intra-community and international passenger transport

UNITED KINGDOM

VAT rate in the UK

20%StandardAll taxable goods and services that are not listed in the following British VAT rates
5%ReducedSome social housing, some social services, electricy/natural gas/district heating supplies, LPG and heating oil, some renovation and repairs of private dwellings, car seats for chlidren, medical equipment for people with disabilities
0%ZeroRenovations to private housing, collection of domestic refuse, household water supplies, some social housing, cut flowers and plants (production), medical supplies for people with disabilities, domestic passenger transport, clothing and footwear for children, seed supplies, supply of pet food, supplies of residential caravans and houseboats, construction of residential buildings, some gold ingots and coins/bars, commercial ship and aircraft stores, intra-community and international passenger transport, basic foods, printed books, take-away food