EU VAT Rates 2026 by Country
The EU member states' standard VAT rates range from 17 % (Luxembourg) to 27 % (Hungary); reduced rates are lower and differ by country and product. The table lists every rate in force on the date shown.
VAT rates in the EU, 2026
| Country | Standard rate | Reduced rates | Super-reduced | Parking rate |
|---|---|---|---|---|
| Austria (AT) | 20 % | 10 %, 13 % | 4.9 % | – |
| Belgium (BE) | 21 % | 6 %, 12 % | – | 12 % |
| Bulgaria (BG) | 20 % | 9 % | – | – |
| Croatia (HR) | 25 % | 5 %, 13 % | – | – |
| Cyprus (CY) | 19 % | 5 %, 9 % | 3 % | – |
| Czechia (CZ) | 21 % | 12 % | – | – |
| Denmark (DK) | 25 % | – | – | – |
| Estonia (EE) | 24 % | 9 %, 13 % | – | – |
| Finland (FI) | 25.5 % | 10 %, 13.5 % | – | – |
| France (FR) | 20 % | 5.5 %, 10 % | 2.1 % | – |
| Germany (DE) | 19 % | 7 % | – | – |
| Greece (EL) | 24 % | 6 %, 13 % | 4 % | 13 % |
| Hungary (HU) | 27 % | 5 %, 18 % | – | – |
| Ireland (IE) | 23 % | 9 %, 13.5 % | – | – |
| Italy (IT) | 22 % | 5 %, 10 % | 4 % | – |
| Latvia (LV) | 21 % | 5 %, 12 % | – | – |
| Lithuania (LT) | 21 % | 5 %, 12 % | – | – |
| Luxembourg (LU) | 17 % | 8 % | 3 % | 14 % |
| Malta (MT) | 18 % | 5 %, 7 % | – | 12 % |
| Netherlands (NL) | 21 % | 9 % | – | – |
| Poland (PL) | 23 % | 5 %, 8 % | – | – |
| Portugal (PT) | 23 % | 6 %, 13 % | – | 13 % |
| Romania (RO) | 21 % | 11 % | – | – |
| Slovakia (SK) | 23 % | 5 %, 19 % | – | – |
| Slovenia (SI) | 22 % | 5 %, 9.5 % | – | – |
| Spain (ES) | 21 % | 10 % | 4 % | – |
| Sweden (SE) | 25 % | 6 %, 12 % | – | – |
As of 2026-10-20.
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Frequently asked questions
What is the highest and the lowest standard VAT rate in the EU?
Hungary has the highest standard rate at 27 % and Luxembourg the lowest at 17 %, as listed in the table.
Which standard rates changed recently?
Finland raised its standard rate to 25.5 % on 1 September 2024, Slovakia to 23 % on 1 January 2025, Estonia to 24 % on 1 July 2025 and Romania to 21 % on 1 August 2025.
What is the difference between a reduced and a super-reduced rate?
A reduced rate is a lower rate for listed goods and services. A super-reduced rate is lower still, below 5 %, and only a few countries have one.
Why are some rates not shown?
The table lists national rates for the mainland. Regional rates such as in Corsica, Madeira or the Azores, and narrow or temporary rates, are left out.
How reliable is the table?
Rates come from the European Commission's Taxes in Europe Database and were checked against national tax authority pages where those could be read. Greece and Cyprus could be checked against the database only; confirm before invoicing.
Sources and methodology
- European Commission, Taxes in Europe Database (TEDB), VatRetrievalService (SOAP), queried situationOn=2026-10-20 and from=2024-01-01..to=2028-12-31, all 27 states (accessed 2026-10-20)
- European Commission, VAT rates (points to TEDB; the former PDF table is no longer published here) (accessed 2026-10-20)
- Austria USP (Unternehmensserviceportal), new 4.9% rate (accessed 2026-10-20)
- Estonia EMTA, standard rate (accessed 2026-10-20)
- Finland Vero, VAT rates (accessed 2026-10-20)
- Slovakia Financna sprava, VAT rates (accessed 2026-10-20)
- Romania ANAF communique on 2025 rate change (accessed 2026-10-20)
- Portugal Portal das Financas, CIVA art. 18 (accessed 2026-10-20)
Last updated 2026-10-20.Read how we calculate for our verification process.
This page is for information only. For legal or tax questions, check the official sources listed above.