value added tax rates for all 27 European Union member states. sorted by standard rate (highest first).

CountryCodeStandardReducedSuper-reduced
HungaryHU27%18%, 5%-
CroatiaHR25%13%, 5%-
DenmarkDK25%--
FinlandFI25.5%13.5%, 10%-
SwedenSE25%12%, 6%-
GreeceGR24%13%, 6%-
EstoniaEE24%13%, 9%-
IrelandIE23%13.5%, 9%4.8%
PolandPL23%8%, 5%-
PortugalPT23%13%, 6%-
SlovakiaSK23%19%, 5%-
ItalyIT22%10%, 5%4%
NetherlandsNL21%9%-
BelgiumBE21%12%, 6%-
Czech RepublicCZ21%12%-
LatviaLV21%12%, 5%-
LithuaniaLT21%9%, 5%-
RomaniaRO21%11%-
SpainES21%10%4%
AustriaAT20%13%, 10%-
BulgariaBG20%9%-
FranceFR20%10%, 5.5%2.1%
SloveniaSI22%9.5%, 5%-
CyprusCY19%9%, 5%-
GermanyDE19%7%-
MaltaMT18%7%, 5%-
LuxembourgLU17%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