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
KrajinaStandard VAT RateReduced VAT RateReduced Rate applicable to:


Belgicko21%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
Česká republika21%15%

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


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




accommodation, pharmaceuticals, books

Fínsko24%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

Francúzsko20%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

Grécko24%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

Írsko23%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



Južná Kórea10
Litva21%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 newspapers and magazines; certain pharmaceuticals and medical equipment, passenger transport


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

Maďarsko27%18%, 5%

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

Malta18%7%, 5%

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

Monako2010%, 5.5%

accommodation, basic foodstuffs, printed books

Nórsko25%15%, 8%

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

Poľsko23%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

Portugalsko23%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


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

Rumunsko19%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

Španielsko21%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

Švajčiarsko8%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

Švédsko25%12%, 6%

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

Taliansko22%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

Veľká Británia20%5%

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

Bezplatná analýza

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