| 24 July 2013 update. The 2013 European Union standard and reduced Value Added Tax (VAT) rates are provided below for the 28 member states. These are based on current rates provided by the tax authorities of member states. You can review worldwide VAT and GST rates here. European VAT rate levels are controlled by member states’ finance ministries. Whilst the EU does set the broad VAT rules through VAT Directives, each territory is free to set its own VAT rate. The one restriction is that the upper, standard VAT rate must be 15% or above. Read our briefings on EU VAT Registration and EU VAT Returns. 2013 European Union VAT Rates Austria VAT Rate Standard VAT rate: 20% (Jan 1984) Reduced VAT rates: 10% foodstuffs, books, pharmaceuticals, passenger transport, newspapers, admission to cultural and amusement events, hotels Belgium VAT Rate Standard VAT rate: 21% (Jan 1996) Reduced VAT rates: 12% restaurants Reduced VAT rates: 6% foodstuffs, books, water, pharmaceuticals, medical, books, newspapers, cultural and entertainment events, hotels Bulgaria VAT Rate Standard VAT rate: 20% (Jan 1999) Reduced VAT rates: 9% hotels Croatia VAT Rate Standard VAT rate: 25% (Mar 2012) Reduced VAT rates: 10% hotels and newspapers Cyprus VAT Rate Standard VAT rate: 18% (14 Jan 2013) Reduced VAT rates: 8% hotels, restaurants Reduced VAT rates: 5% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, admission to cultural entertainment and sporting events Cyprus raises VAT in two stages to 19% in 2014 Czech Republic VAT Rate Standard VAT rate: 21% (Jan 2013) Reduced VAT rates: 15% foodstuffs, books, medical, pharmaceutical, passenger transport, newspapers, admission to cultural sporting and entertainment events, hotels Czech VAT 1% VAT rise in 2013 Denmark VAT Rate Standard VAT rate: 25% (Jan 1992) Reduced VAT rates: none Estonia VAT Rate Standard VAT rate: 20% (Jul 2009) Reduced VAT rates: 9% books, pharmaceuticals, medical, hotels Finland VAT Rate Standard VAT rate: 24% (Jan 2013) Reduced VAT rates: 14% foodstuffs, restaurants Reduced VAT rates: 10% books, pharmaceuticals, passenger transport, newspapers, admission to cultural sporting and entertainment events, hotels Finland VAT rate rises 1% Jan 2013 France VAT Rate Standard VAT rate: 19.6% (Apr 2000) Reduced VAT rates: 7% books, pharmaceuticals, passenger transport, admission to cultural sporting and entertainment events, hotels, accommodation, restaurants Reduced VAT rates: 5.5% medical, foodstuffs Reduced VAT rates: 2.1% newspapers, pharmaceuticals French VAT rate increase to 20% from January 2014 Germany VAT Rate Standard VAT rate: 19% (Jan 2007) Reduced VAT rates: 7% foodstuffs, books, medical, passenger transport, newspapers, admission to cultural and entertainment events, hotels German reduced 7% VAT rate rise reports in 2013 Greece VAT Rate Standard VAT rate: 23% (Jul 2010) Reduced VAT rates: 13% foodstuffs, pharmaceuticals, medical, admission to cultural sporting and entertainment events Reduced VAT rates: 6.5% (Jan 2011) books, newspapers, hotels Greece to reduce VAT on restaurants from 23% to 13% 1 August 2013 Hungary VAT Rate Standard VAT rate: 27% (Jan 2012) Reduced VAT rates: 18% foodstuffs, hotels Reduced VAT rates: 5% books, pharmaceuticals, medical Hungary raises VAT 2% to 27% in 2012 Ireland VAT Rate Standard VAT rate: 23% (Jan 2012) Reduced VAT rates: 13.5% medical Reduced VAT rates: 9% newspapers, admission to cultural sporting and entertainment events, hotels, restaurants Reduced VAT rates: 4.8% foodstuffs Reduced VAT rates: nil% books, medical products, children’s clothing Ireland VAT 2% rise to 23% January 2012 Italy VAT Rate Standard VAT rate: 21% (Sept 2011) Reduced VAT rates: 10% pharmaceuticals, passenger transport, admission to cultural and entertainment events, hotels, restaurants Reduced VAT rates: 4% foodstuffs, medical, books Italy delays 1% VAT rise to 22% until 1 October 2013 Latvia VAT Rate Standard VAT rate: 21% (Jul 2012) Reduced VAT rates: 12% (Jan 2011) books, pharmaceuticals, medical, newspapers, hotels Latvia cuts VAT rate 1% to 21% July 2012 Lithuania VAT Rate Standard VAT rate: 21% (Sep 2009) Reduced VAT rates: 9% books Reduced VAT rates: 5% pharmaceuticals, medical Luxembourg VAT Rate Standard VAT rate: 15% (Jan 1992) Reduced VAT rates: 6% bikes, domestic services Reduced VAT rates: 3% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, admission to cultural, sporting and entertainment events, hotels, restaurants Luxembourg VAT rate to increase 1 January 2015 Malta VAT Rate Standard VAT rate: 18% (Jan 2004) Reduced VAT rates: 7% hotels Reduced VAT rates: 5% books, medical, newspapers, admission to cultural events Reduced VAT rates:0% foodstuffs, pharmaceuticals Netherlands VAT Rate Standard VAT rate: 21% (Oct 2012) Reduced VAT rates: 6% foodstuffs, books, pharmaceuticals, medical, passenger transport, admission to cultural and amusement events, hotels, accommodation Dutch 2% VAT increase to 21% October 2012 Poland VAT Rate Standard VAT rate: 23% (Jan 2011) Reduced VAT rates: 8% pharmaceuticals, medical, passenger transport, newspapers, hotels, restaurants, admission to cultural sporting and entertainment events Reduced VAT rates: 5% foodstuffs Portugal VAT Rate Standard VAT rate: 23% (Jan 2011) Reduced VAT rates: 13% foodstuffs, agricultural supplies Reduced VAT rates: 6% foodstuffs, books, pharmaceutical, medical, newspapers, hotels, passenger transport Romania VAT Rate Standard VAT rate: 24% (Jul 2010) Reduced VAT rates: 9% books, pharmaceuticals, medical, newspapers, admission to cultural and entertainment events, hotels Reduced VAT rates: 5% social hosing Slovakia VAT Rate Standard VAT rate: 20% (Jan 2011) Reduced VAT rates: 10% books, foodstuffs, medical, pharmaceuticals, entrance to cultural and entertainment events Slovenia VAT Rate Standard VAT rate: 22% (Jul 2013) Reduced VAT rates: 8.5% foodstuffs, books, pharmaceuticals, medical, newspapers, admission to sporting cultural and entertainment events, hotels Slovenia VAT rate to rise 2% to 22% 1 July 2013 Spain VAT Rate Standard VAT rate: 21% Reduced VAT rates: 10% medical, pharmaceuticals, transport of passengers, admission to cultural sporting and entertainment events Reduced VAT rates: 4% foodstuffs, newspapers Spain increases VAT 3% September 2012 Sweden VAT Rate Standard VAT rate: 25% (Jul 1990) Reduced VAT rates: 12% foodstuffs Reduced VAT rates: 6% books United Kingdom (UK) VAT Rate Standard VAT rate: 20% (Jan 2011) Reduced VAT rates: 5% property renovations Reduced VAT rates: 0% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, children’s clothing |
