VAT Rates

Smarter VAT Solutions

This chart outlines the VAT rates in force in the listed jurisdictions. This is only a general guide. For specific information for your business please contact us.

VAT Rates
CountryStandard VAT RateReduced VAT RateReduced Rate applicable to:



hotel and restaurant services, passenger transport food, books and antiques, theatres and museums, pharmaceuticals

Belgium21%6%, 12%

6% to hotel accommodation, passenger transport, food, books, admission to theatres & museums, works of art, pharmaceuticals; 12% to food, construction works, agricultural inputs


hotel accommodation

Canary Islands16

hotel accommodation, newspapers, magazines, edible oils and fats, baby food, water (except bottled water), sugar

Cyprus19%5%, 9%

9% to passenger transport, hotel accommodation, alcohol in restaurants; 5% to  foodstuffs, wide range of services, admissions to fairs, sporting and cultural events, pharmaceuticals, books and magazines

Czech Republic21%15%

most basic foodstuffs, books, accommodation, pharmaceuticals, passenger transport, sporting and cultural events




accommodation, pharmaceuticals, books

Finland24%14%, 10%

14% to foodstuffs, restaurant services; 10% to printed books, subscription to newspapers/periodicals, pharmaceuticals, passenger transport, accommodation, admission to sporting, cultural events, exhibitions

France20%10%, 5.5%

10% to restaurant meals, public transport, accommodation; 5.5% to foodstuff, water, energy; super reduced rate 2.1% to pharmaceuticals and newspapers


accommodation, basic foodstuffs, printed books

Greece24%13%, 6.0%

13% to restaurant meals, pharmaceuticals, foodstuffs, passenger transport; 6.5% to accommodation, some medicines, books and newspapers


6% to food and drinks (without alcohol), passenger transport, hotel accommodation, flowers, pharmaceuticals, printed matter, admission to entertainment events

Hungary27%18%, 5%

18% to hotel accommodation, milk and milk products, bread; 5% to  pharmaceuticals, books and newspapers

Ireland23%13.5%, 9%

13.5% to hotel accommodation, restaurant meals, admission to cultural events, wide range of services; 9% to some food and drinks (catering and take-away), newspapers and other printed matter, admission to cultural events and museums; super reduced rate 4.8% to supplies of livestock and fire out of horses

Italy22%10%, 4%

10% to passenger transport, certain foodstuffs, pharmaceuticals; super reduced rate 4% to some food and drinks, printing materials, some supplies of immovable property




12% to newspapers and magazines; certain pharmaceuticals and medical equipment, passenger transport

Lithuania21%9%, 5%

9% to  books, heating energy, hot and cold water intended for heating of residential premises; 5% to agricultural products, medicines and medical aid devices


12% to wine, some financial services; 6% to electricity, flowers, heating gas; super reduced rate 3% to books and e-books, basic food,  hotel and restaurant services, passenger transport, admission to cultural, sporting and other events

Malta18%7%, 5%

7% to accommodation; 5% to books, periodicals, admission to cultural events, electricity, some foodstuffs, some repair services

Monaco2010%, 5.5%
Norway25%15%, 8%

15% to most food items; 8% to hotel accommodation, cinema tickets, passenger transport

Poland23%8%, 5%

8% to restaurant and catering services, TV services (without advertisements), passenger transport, newspapers and periodicals; 5% to some foods like bread, juice, meals ready for consumption, books and certain periodicals

Portugal23%13%, 6%

13% to  admission to entertainment performances, some foodstuff, wine, bottled water, except flavoured one, diesel for off-road use; 6% to basic food, pharmaceuticals, books, hotel accommodation

Romania19%9%, 5%

9% to  accommodation, admission fees, delivery of books, newspapers and magazines, medicines, orthopaedic products; 5% to certain immovable property


to pharmaceuticals, books and other printed matter


to food, water supplies, pharmaceuticals, books and all other printed matter, admission to cultural and sporting events and performances, residential property, accommodation, certain services

South Korea10
Spain21%10%, 4%

10% to wide range of goods and services – hotel and accommodation, passenger transport, commercial fairs and exhibitions, agricultural services, food, flowers and plants, pharmaceuticals for animals, artistic performances, medical services; super reduced rate 4%  to basic food like bread, flour, eggs, milk and milk products,  human pharmaceuticals, school printed matter, books, newspapers

Sweden25%12%, 6%

12% to hotel, restaurant and catering services, works of art; 6% to passenger transport, books, newspapers, admission fees, some cultural performances

Switzerland8%3.8%, 2.5%

3.8% to accommodation services, including breakfast; super reduced rate 2.5% on foods (but not in restaurants and alcohol), newspapers, books, TV and radio service (but no commercials), medicines

United Kingdom20%5%

to residential conversions and repairs, women’s sanitary products, electricity for domestic supply, certain supplies and services connected with energy saving materials

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