Complete EU VAT Rates 2025 — All 27 Member States
The European Union operates one of the most complex VAT systems in the world. While all EU member states must apply a minimum standard VAT rate of 15%, the actual rates vary significantly — from Luxembourg's 17% to Hungary's world-high 27%. Every country also applies its own reduced rates to essential goods like food, medicine, and books.
Use our VAT calculator to calculate VAT for any EU country instantly — all reduced rates included.
EU VAT Rates by Country — 2025
| Country | Standard | Reduced | Zero-rated items |
|---|---|---|---|
| 🇦🇹 Austria | 20% | 13%, 10% | Exports |
| 🇧🇪 Belgium | 21% | 12%, 6% | Exports |
| 🇧🇬 Bulgaria | 20% | 9% | Exports, basic necessities |
| 🇭🇷 Croatia | 25% | 13%, 5% | Exports |
| 🇨🇾 Cyprus | 19% | 9%, 5% | Exports |
| 🇨🇿 Czech Republic | 21% | 15%, 10% | Exports |
| 🇩🇰 Denmark | 25% | — | Exports, newspapers |
| 🇪🇪 Estonia | 22% | 9% | Exports |
| 🇫🇮 Finland | 25.5% | 14%, 10% | Exports, healthcare |
| 🇫🇷 France | 20% | 10%, 5.5%, 2.1% | Exports, intra-EU supplies |
| 🇩🇪 Germany | 19% | 7% | Exports, medical care |
| 🇬🇷 Greece | 24% | 13%, 6% | Exports |
| 🇭🇺 Hungary | 27% | 18%, 5% | Exports |
| 🇮🇪 Ireland | 23% | 13.5%, 9%, 4.8% | Food, children's clothing, medicine |
| 🇮🇹 Italy | 22% | 10%, 5%, 4% | Exports |
| 🇱🇻 Latvia | 21% | 12%, 5% | Exports |
| 🇱🇹 Lithuania | 21% | 9%, 5% | Exports |
| 🇱🇺 Luxembourg | 17% | 14%, 8%, 3% | Exports |
| 🇲🇹 Malta | 18% | 7%, 5% | Exports |
| 🇳🇱 Netherlands | 21% | 9% | Exports |
| 🇵🇱 Poland | 23% | 8%, 5% | Exports |
| 🇵🇹 Portugal | 23% | 13%, 6% | Exports |
| 🇷🇴 Romania | 19% | 9%, 5% | Exports |
| 🇸🇰 Slovakia | 20% | 10% | Exports |
| 🇸🇮 Slovenia | 22% | 9.5%, 5% | Exports |
| 🇪🇸 Spain | 21% | 10%, 4% | Exports |
| 🇸🇪 Sweden | 25% | 12%, 6% | Exports, healthcare, education |
Understanding EU VAT Rate Types
Standard Rate
All EU countries must apply a standard rate of at least 15% (EU directive). In practice, most countries set rates between 17% (Luxembourg) and 27% (Hungary). The standard rate applies to most goods and services unless a reduced or zero rate applies.
Reduced Rates
EU countries can apply one or two reduced rates of at least 5% to a defined list of goods and services, including food, medicine, books, newspapers, accommodation, and passenger transport. France is notable for having four different rates (20%, 10%, 5.5%, 2.1%).
Super-Reduced Rates (Below 5%)
Some countries have "super-reduced" rates below 5% which were in place before EU VAT rules were harmonised and are now grandfathered. Spain applies 4% to basic food and medicine. France applies 2.1% to certain medicines.
Zero Rate
Exports from the EU and certain other supplies are zero-rated. Ireland and the UK (pre-Brexit) are notable for applying 0% to a wide range of goods including food and children's clothing.
Key VAT Rules for EU Businesses
VAT Registration
Businesses must register for VAT once they exceed their national turnover threshold. For cross-border EU sales, the OSS (One-Stop Shop) scheme allows businesses to register once and report EU sales centrally.
B2B Reverse Charge
When selling to a VAT-registered business in another EU country, the seller does not charge VAT. Instead, the buyer accounts for VAT under the reverse charge mechanism. The seller must quote the buyer's VAT number on the invoice.
Distance Selling Threshold
For B2C cross-border sales within the EU, businesses must collect VAT at the buyer's country rate once total cross-border sales exceed €10,000 per year (the EU-wide threshold introduced in 2021).