List Of VAT Rates In The European Union

Updated on May 16, 2022

2 minutes of lecture time
The VAT directive of November 28, 2006, governs VAT rates. In the absence of a European VAT harmonisation agreement, every year the European Commission releases the official list of VAT rates in each EU member country. The 2018 VAT rates are listed below.

LIST OF VAT RATES APPLICABLE IN THE MEMBER COUNTRIES IN 2018

 

Member States Acronym Super Reduced Rate Reduced Rate Normal Rate
Austria AT 10/13 20
Belgium BE 6/12 21
Bulgaria BG 9 20
Croatia HR 5/13 25
Cyprus CY 5/9 19
Czech Republic CZ 10/15 21
Denmark DK 25
Estonia EE 9 20
Finland FI 10/14 24
France FR 2,1 5,5/10 20
Germany DE 7 19
Greece EL 6/13 24
Hungary HU 5/18 27
Ireland IE 4,8 9/13,5 23
Italy IT 4 5/10 22
Latvia LV 12 21
Lithuania LT 5/9 21
Luxembourg LU 3 8 17
Malta MT 5/7 18
Netherlands NL 6 21
Poland PL 5/8 23
Portugal PT 6/13 23
Romania RO 5/9 19
Slovakia SK 10 20
Slovenia SI 9,5 22
Spain ES 4 10 21
Sweden SE 6/12 25
United Kingdom UK 5 20

It is estimated that Luxembourg has the lowest VAT rate at 17%, while Hungary has the highest VAT rate at 27%, equivalent to more than a quarter of the product’s value. In Europe, the average rate is roughly 21%. Value-added tax (VAT) is the highest-earning tax for EU countries, hence it is common for the VAT rate to rise from year to year.

In 2018, Greece was the only country to see a reduction in the VAT rate (6 percent instead of 6,5 percent in 2017)

Updated in June 2018: This post was originally published in January 2017.