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