EU VAT rates by country (2026)
value added tax rates for all 27 European Union member states. sorted by standard rate (highest first).
| Country | Code | Standard | Reduced | Super-reduced |
|---|---|---|---|---|
| Hungary | HU | 27% | 18%, 5% | - |
| Croatia | HR | 25% | 13%, 5% | - |
| Denmark | DK | 25% | - | - |
| Finland | FI | 25.5% | 13.5%, 10% | - |
| Sweden | SE | 25% | 12%, 6% | - |
| Greece | GR | 24% | 13%, 6% | - |
| Estonia | EE | 24% | 13%, 9% | - |
| Ireland | IE | 23% | 13.5%, 9% | 4.8% |
| Poland | PL | 23% | 8%, 5% | - |
| Portugal | PT | 23% | 13%, 6% | - |
| Slovakia | SK | 23% | 19%, 5% | - |
| Italy | IT | 22% | 10%, 5% | 4% |
| Netherlands | NL | 21% | 9% | - |
| Belgium | BE | 21% | 12%, 6% | - |
| Czech Republic | CZ | 21% | 12% | - |
| Latvia | LV | 21% | 12%, 5% | - |
| Lithuania | LT | 21% | 9%, 5% | - |
| Romania | RO | 21% | 11% | - |
| Spain | ES | 21% | 10% | 4% |
| Austria | AT | 20% | 13%, 10% | - |
| Bulgaria | BG | 20% | 9% | - |
| France | FR | 20% | 10%, 5.5% | 2.1% |
| Slovenia | SI | 22% | 9.5%, 5% | - |
| Cyprus | CY | 19% | 9%, 5% | - |
| Germany | DE | 19% | 7% | - |
| Malta | MT | 18% | 7%, 5% | - |
| Luxembourg | LU | 17% | 8% | 3% |
highest: Hungary (27%). lowest: Luxembourg (17%).
country pages
Austria | Belgium | Bulgaria | Croatia | Cyprus | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Ireland | Italy | Latvia | Lithuania | Luxembourg | Malta | Netherlands | Poland | Portugal | Romania | Slovakia | Slovenia | Spain | Sweden
recent changes (2024-2026)
- Romania: 19% to 21% (Aug 2025), reduced rates consolidated to 11%
- Slovakia: 20% to 23% (Jan 2025), new 19% reduced rate replacing old 10%
- Estonia: 22% to 24% (Jul 2025)
- Finland: increased to 25.5% (Sep 2024)
- Luxembourg: back to 17% (temporary 16% was 2023 only)
source: European Commission, Tax Foundation. data from deepcalc.com