List of VAT rates in the European Union

International Taxes

List of VAT rates in the European Union

VAT rates fall under the framework of the VAT directive of 28th November 2006. Because VAT has not been harmonised at the European level, every year the European Commission publishes the official list of VAT rates applied in each member country. You will find below the list of VAT rates for 2017. You can download the official document by clicking on this link.

List of VAT rates applicable in the member countries in 2017 

Member States Acronym Super Reduced Rate Reduced Rate Normal Rate
Austria AT - 10/13 20
Belgium BE - 6/12 21
Bulgaria BG - 9 20
Croatia HR - 5/13 25
Cyprus CY - 5/9 19
Czech Republic CZ - 10/15 21
Denmark DK - - 25
Estonia EE - 9 20
Finland FI - 10/14 24
France FR 2,1 5,5/10 20
Germany DE - 7 19
Greece EL - 6,5/13/17 24
Hungary HU - 5/18 27
Ireland IE 4,8 9/13,5 23
Italy IT 4 5/10 22
Latvia LV - 12 21
Lithuania LT - 12 21
Luxembourg LU 3 8 17
Malta MT - 5/7 18
Netherlands NL - 6 21
Poland PL - 5/8 23
Portugal PT - 6/13 23
Romania RO - 5/9 19
Slovakia SK - 10 20
Slovenia SI - 9,5 22
Spain ES 4 10 21
Sweden SE - 6/12 25
United Kingdom UK - 5 20

 

In its official document, the European Commission gives the VAT rates implemented by category of product or service provision: Download the official document.

The country with the lowest VAT rate is Luxembourg (17%) while Hungary is the country with the highest VAT rate of 27%, which is over a quarter of the value of the product. The average rate in Europe is about 21%. The value-added tax is the highest-earning tax for EU countries and it is therefore often the case that the VAT rate increases from one year to another.

The only country to have increased VAT between 2016 and 2017 is Greece (an increase of 1%).

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