VAT rates are regulated within the European Union and are likely to evolve differently from one Member State to another. There are different rates: standard, reduced, super-reduced.
Please find below a summary table of VAT rates as of 1 January 2024 in the 27 EU Member States.
VAT rates in force in Europe as of January 1, 2024
| Member state | Standard rate (%) | Parking rate (%) | Reduced rate 1 (%) | Reduced rate 2 (%) | Super Reduced Rate (%) |
| GERMANY | 19 | – | – | 7 | – |
| AUSTRIA | 20 | 13 | 12* | 10 | – |
| BELGIUM | 21 | 12 | 12 | 6 | – |
| BULGARIA | 20 | – | – | 9 | – |
| CYPRUS | 19 | – | 9 | 5 | – |
| CROATIA | 25 | – | 13 | 5 | – |
| DENMARK | 25 | – | – | – | – |
| SPAIN | 21 | – | – | 10 | 4 |
| ESTONIA | 22* | – | – | 9 | – |
| FINLAND | 24 | – | 14 | 10 | – |
| FRANCE | 20 | – | 10 | 5,5 | 2,1 |
| GREECE | 24 | – | 13 | 6 | – |
| HUNGARY | 27 | – | 18 | 5 | – |
| IRELAND | 23 | 13,5 | 9 | 13,5 | 4,8 |
| ITALY | 22 | – | 10 | 5 | 4 |
| LATVIA | 21 | – | – | 12 | 5 |
| LITHUANIA | 21 | – | 9 | 5 | – |
| LUXEMBOURG | 17* | 13 | 14* | 8* | 3 |
| MALTA | 18 | – | 7 | 5 | – |
| NETHERLANDS | 21 | – | 9 | – | – |
| POLAND | 23 | – | 8 | 5 | – |
| PORTUGAL PORTUGAL | 23 | 13 | 13 | 6 | – |
| CZECH REPUBLIC | 21 | – | 15 | 10 | – |
| ROMANIA | 19 | – | 9 | 5 | – |
| SLOVAKIA | 20 | – | – | 10 | – |
| SLOVENIA | 22 | – | 5 | 9,5 | – |
| SWEDEN | 25 | – | 12 | 6 | – |
VAT rates types within the EU
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax defines a legal framework for VAT rates within the EU and leaves Member States free to determine the number and level of rates they wish to apply.
- Standard VAT rate: Corresponds to the standard rate that EU countries must apply to all non-exempt goods and services. It cannot be less than 15%. On the other hand, the directive does not set any ceiling.
- Reduced VAT rates: EU countries have the option of having one or two reduced rates, which apply only to goods and services listed in Annex III of Directive 2006/112/EC. They are not applicable to electronic services and cannot be less than 5%.
- Parking rate: Member States which applied a reduced rate of VAT before 1 January 1991 to products not listed in Annex III of the VAT Directive have been authorized to apply, on a provisional basis, a “parking rate” which does not may be less than 12%.
- Super reduced rates: These are the rates below 5%. They only apply to very few categories of goods. For example, in France, the super-reduced VAT rate of 2.1% is only applicable to certain medicines or even to the audiovisual license fee.
Do you need help with your administrative procedures related to VAT in Europe? Contact us or consult our services page for representation and tax mandate.
