Check the table for the VAT rates of the Member States of the European Union and the United Kingdom from January 1, 2023.
Here are the VAT rates that have been in effect since January 1, 2023.
Please note, these rates may vary during the year.
To find out more, do not hesitate to contact our experts!
| Member state | Country code | Super reduced | 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 | 4,8% | 5%, 10% | 22% |
| Latvia | LV | 5%, 12% | 21% | |
| Lithuania | LT | 5%, 9% | 21% | |
| Luxembourg | LU | 3% | 7% | 16% |
| Malta | MT | 5%, 7% | 18% | |
| Netherlands | NL | 9% | 21% | |
| Poland | PL | 5%, 8% | 23% | |
| Portugal | PT | 6%, 13% | 23% | |
| Romania | RO | 5%, 9% | 19% | |
| Slovakia | SK | 10% | 20% | |
| Slovenia | SI | 5%, 9,5% | 22% | |
| Spain | ES | 4% | 10% | 21% |
| Sweden | SE | 6%, 12% | 25% | |
| United Kingdom | UK | 5% | 20% |
The Member State with the lowest VAT rate is Luxembourg with a common law rate of 16%.
Hungary is the Member State applying the highest VAT rate with a common law rate of 27%.
The average rate in the EU and UK is around 21%.
