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EU VAT Rates 2026 - All 27 Countries
Complete table of standard and reduced VAT rates for every EU member state in 2026. From Luxembourg 17% to Hungary 27%.
2026 EU VAT Rates Table
| Country | Code | Standard | Reduced | Lowest |
|---|---|---|---|---|
| Austria | AT | 20% | 10%, 13% | 10% |
| Belgium | BE | 21% | 6%, 12% | 6% |
| Bulgaria | BG | 20% | 9% | 9% |
| Croatia | HR | 25% | 5%, 13% | 5% |
| Cyprus | CY | 19% | 5%, 9% | 5% |
| Czech Republic | CZ | 21% | 12% | 12% |
| Denmark | DK | 25% | - | 25% |
| Estonia | EE | 24% | 9% | 9% |
| Finland | FI | 25.5% | 10%, 13.5% | 10% |
| France VAT rate | FR | 20% | 5.5%, 10% | 5.5% |
| Germany | DE | 19% | 7% | 7% |
| Greece | GR | 24% | 6%, 13% | 6% |
| Hungary | HU | 27% | 5%, 18% | 5% |
| Ireland | IE | 23% | 9%, 13.5% | 9% |
| Italy VAT rate | IT | 22% | 4%, 5%, 10% | 4% |
| Latvia | LV | 21% | 5%, 12% | 5% |
| Lithuania | LT | 21% | 5%, 12% | 5% |
| Luxembourg | LU | 17% | 3%, 8% | 3% |
| Malta | MT | 18% | 5%, 7% | 5% |
| Netherlands | NL | 21% | 9% | 9% |
| Poland VAT rate | PL | 23% | 5%, 8% | 5% |
| Portugal | PT | 23% | 6%, 13% | 6% |
| Romania | RO | 21% | 11% | 11% |
| Slovakia | SK | 23% | 19%, 5% | 5% |
| Slovenia | SI | 22% | 5%, 9.5% | 5% |
| Spain | ES | 21% | 4%, 10% | 4% |
| Sweden | SE | 25% | 6%, 12% | 6% |
Last verified: 27 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing — every 2026 return and OSS date is listed in our EU VAT filing deadlines calendar.
Official sources: EU VAT Directive 2006/112/EC · EU Taxation & Customs
Non-EU Reference
| Country | Standard | Notes |
|---|---|---|
| United Kingdom | 20% | VAT (not EU since 2021) |
| Norway | 25% | MVA via EEA |
| Switzerland | 8.1% | MwSt - one of the lowest in Europe |
How to read this table
The table looks self-explanatory and is not. Three columns carry different legal meanings, and confusing them is the most common VAT mistake made with a rates chart.
Standard
The rate that applies by default to most supplies of goods and services. Article 96 requires each Member State to set its own standard rate as a percentage of the taxable amount, and to apply the same rate to goods and to services. That is why the column varies by country, and why it is the number to use when nothing more specific applies.
Reduced
A reduced rate is not a lower rate you are allowed to choose. Article 98(1) states that reduced rates “shall apply only to the supplies of goods and services listed in Annex III”. Annex III is a closed list covering things like foodstuffs, books, passenger transport and medical supplies. If a supply is not in an Annex III category, a reduced rate does not apply to it, however plausible it may look.
Article 98(1) also allows a maximum of two reduced rates per Member State. That is why the tiers differ so much across countries, and why two countries with an identical standard rate can have entirely different reduced structures underneath it.
Lowest
The smallest rate that country applies to anything. Article 98(1) sets 5% as the floor for a reduced rate. Where a country applies no reduced rate at all, the lowest figure simply equals the standard rate.
Which rate actually applies to your supply?
The rate in the table is the starting point, not the answer. Three questions decide the final figure, and the order matters.
1. Is the supply domestic or cross-border?
A sale to a customer in your own country is taxed at your national rate. A sale to a business in another EU country may instead qualify as an intra-Community supply at zero rate, or be moved onto reverse charge - start with the reverse charge and OSS checker. The table does not decide this question.
2. Is the customer a business or a consumer?
B2B and B2C treatments diverge sharply. A business customer with a validated VAT number can often be invoiced without charging VAT; a consumer generally cannot, and VAT in the destination country applies instead. The €10,000 EU-wide threshold for cross-border B2C distance sales decides whether you charge your own rate or your customer's.
3. Is the supply one of the Annex III categories?
Only at this point does a reduced rate enter the picture - and only where the customer is being charged in the same country as the supply.
Work through those three in order, then take the rate from the table. The VAT Calculator handles the arithmetic once you have done the reasoning; it does not do the reasoning for you.
Key Facts
- Lowest standard rate: Luxembourg 17%
- Highest standard rate: Hungary 27%
- Average EU rate: approximately 21.3%
- No reduced rate: Denmark - everything is 25%
- Most reduced tiers: Italy has 4%, 5%, and 10%
- Reduced rates are conditional: they apply only to the categories listed in Annex III of the VAT Directive, not at your discretion
- Lowest permitted reduced rate: 5% (Article 98(1))
- Standard rate floor: 15% (Article 97)
- Standard rates are national: each Member State sets its own (Article 96)
How to Use the VAT Calculator
- Select your country - standard rate auto-fills.
- Choose mode: Add VAT, Remove VAT, or Custom rate.
- Enter amount and click Calculate.
Frequently Asked Questions
What is the average VAT rate in the EU in 2026?
The average standard VAT rate across all 27 EU member states is approximately 21.3%. Rates range from 17% in Luxembourg to 27% in Hungary.
Which EU country has the lowest VAT rate?
Luxembourg has the lowest standard VAT rate at 17%. Malta is second lowest at 18%.
Which EU country has the highest VAT rate?
Hungary has the highest at 27%. Croatia and Denmark follow at 25%.
What is the minimum VAT rate allowed in the EU?
The standard rate may not be lower than 15% (Article 97), and each Member State sets its own rate above that floor (Article 96). Reduced rates are governed separately: a maximum of two, floored at 5%, and limited to the supplies listed in Annex III (Article 98(1)). In practice the lowest standard rate in the EU today is Luxembourg’s 17%.
Do EU VAT rates change every year?
Rates can change at any time through national budgets. Most changes happen in January or July.
Informational purposes only - not tax advice. Rates sourced from European Commission and EUR-Lex.