Every EU country sets its own VAT rates within limits agreed at EU level: a standard rate of at least 15%, and up to two reduced rates of at least 5% for goods and services listed in the VAT Directive, with some countries keeping lower rates under older exceptions. The table below shows the VAT rates in all 27 EU member states for 2026, followed by a short guide to which rate applies and how VAT works when you sell to customers in other EU countries.
EU VAT Rates by Country in 2026
| Country | Standard rate | Reduced rates |
|---|---|---|
| Austria | 20% | 13%, 10%, 4.9% (selected basic foods from 1 July 2026) |
| Belgium | 21% | 12%, 6% |
| Bulgaria | 20% | 9% |
| Croatia | 25% | 13%, 5% |
| Cyprus | 19% | 9%, 5%, 3% |
| Czechia | 21% | 12% |
| Denmark | 25% | none |
| Estonia | 24% | 13%, 9% |
| Finland | 25.5% | 13.5%, 10% |
| France | 20% | 10%, 5.5%, 2.1% |
| Germany | 19% | 7% |
| Greece | 24% | 13%, 6% |
| Hungary | 27% | 18%, 5% |
| Ireland | 23% | 13.5%, 9%, 4.8% |
| Italy | 22% | 10%, 5%, 4% |
| Latvia | 21% | 12%, 5% |
| Lithuania | 21% | 12%, 5% |
| Luxembourg | 17% | 14%, 8%, 3% |
| Malta | 18% | 12%, 7%, 5% |
| Netherlands | 21% | 9% |
| Poland | 23% | 8%, 5% |
| Portugal | 23% | 13%, 6% |
| Romania | 21% | 11% |
| Slovakia | 23% | 19%, 5% |
| Slovenia | 22% | 9.5%, 5% |
| Spain | 21% | 10%, 4% |
| Sweden | 25% | 12%, 6% |
Rates as published by national tax authorities and EU summaries for 2026. Rates can change during the year; check the current figure with the tax authority of the country concerned before you invoice.
Highest and Lowest VAT Rates in Europe
- Highest standard rate: Hungary at 27%, followed by Croatia, Denmark and Sweden at 25% and Finland at 25.5%.
- Lowest standard rate: Luxembourg at 17%, followed by Malta at 18% and Cyprus and Germany at 19%.
- Most countries apply a standard rate between 20% and 23%.
Standard and Reduced Rates: Which One Applies
The standard rate applies to most goods and services. Reduced rates apply only to the categories each country has chosen from the list in the VAT Directive, typically food, books and newspapers, medicines, passenger transport, accommodation, restaurants and some construction work. The same product can therefore be taxed at different rates in different countries, which matters when you sell across borders.
Selling to Customers in Other EU Countries
- Business customers (B2B): sales of goods and most services to a VAT-registered business in another EU country are usually invoiced without VAT under the reverse charge; the customer accounts for VAT in their own country. Check the customer’s VAT number on the EU VIES system and report the sales in your VAT return and EU sales listing.
- Consumers (B2C): once your cross-border sales to consumers in other EU countries exceed €10,000 a year in total, you charge the VAT rate of the customer’s country. The One Stop Shop (OSS) lets you declare and pay that VAT through one return in your own country instead of registering in each country.
VAT Rates in Ireland
Ireland’s standard VAT rate is 23%, with reduced rates of 13.5%, 9% and 4.8%. For the Irish rates in detail and a calculator to add or remove VAT from a price, see our Irish VAT rates and VAT calculator. If your Irish company needs to register for VAT, see our VAT registration service.
Disclaimer: This article is for general information only and does not constitute tax advice. VAT rates change; confirm the current rate with the relevant tax authority before relying on it.
