List of VAT rates in the European Union

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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 2018.

LIST OF VAT RATES APPLICABLE IN THE MEMBER COUNTRIES IN 2018

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 6/13 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 5/9 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

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.

Greece is the only country which knew a decrease of the VAT rate between 2017 & 2018 (6% instead of 6,5% in 2017)

This post was originally published in January 2017 and has been updated for accuracy in June 2018.

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