VAT Rates in Europe 2026: UK and All 27 EU Countries
There is no single VAT rate in Europe. The UK charges 20% on most things, and every EU country sets its own standard rate, from 17% in Luxembourg to 27% in Hungary. This guide lists the standard rate for the UK and all 27 EU countries, explains how reduced and special rates work, and shows how to add or remove VAT from a price.
The short answer
- UK: 20% standard, 5% reduced, 0% zero rate.
- EU: standard rates run from 17% (Luxembourg) to 27% (Hungary). The simple average of the 27 standard rates is 21.9%.
- EU minimum: every member state must charge at least 15% as its standard rate. There is no maximum.
- Reduced rates are set per product and change more often than standard rates, so check the exact item before relying on the standard rate.
Standard VAT rates by country (2026)
| Country | Standard rate | Local name | 100 becomes |
|---|---|---|---|
| Austria | 20% | USt / MwSt | 120.00 |
| Belgium | 21% | BTW / TVA | 121.00 |
| Bulgaria | 20% | DDS | 120.00 |
| Croatia | 25% | PDV | 125.00 |
| Cyprus | 19% | ΦΠΑ | 119.00 |
| Czechia | 21% | DPH | 121.00 |
| Denmark | 25% | Moms | 125.00 |
| Estonia | 24% | Käibemaks | 124.00 |
| Finland | 25.5% | ALV / moms | 125.50 |
| France | 20% | TVA | 120.00 |
| Germany | 19% | MwSt / USt | 119.00 |
| Greece | 24% | ΦΠΑ | 124.00 |
| Hungary | 27% | ÁFA | 127.00 |
| Ireland | 23% | VAT | 123.00 |
| Italy | 22% | IVA | 122.00 |
| Latvia | 21% | PVN | 121.00 |
| Lithuania | 21% | PVM | 121.00 |
| Luxembourg | 17% | TVA | 117.00 |
| Malta | 18% | VAT | 118.00 |
| Netherlands | 21% | BTW | 121.00 |
| Poland | 23% | VAT / PTU | 123.00 |
| Portugal | 23% | IVA | 123.00 |
| Romania | 21% | TVA | 121.00 |
| Slovakia | 23% | DPH | 123.00 |
| Slovenia | 22% | DDV | 122.00 |
| Spain | 21% | IVA | 121.00 |
| Sweden | 25% | Moms | 125.00 |
| United Kingdom | 20% | VAT | 120.00 |
The last column shows the total for a net price of 100 in the local currency. Standard rates are taken from the Your Europe VAT table (the page was last checked on 19 May 2026) and, for the UK, from GOV.UK. The table leaves out special regional rates, such as those in the Canary Islands and the Azores.
Highest and lowest VAT rates in Europe
Hungary charges the highest standard rate in the EU at 27%. Finland comes next at 25.5%, then Croatia, Denmark and Sweden at 25%. At the other end, Luxembourg charges 17% and Malta 18%, while Cyprus and Germany both charge 19%. The UK sits in the middle of the range at 20%, the same as Austria, Bulgaria and France.
UK VAT rates
The UK has three rates, set out on GOV.UK:
- Standard rate, 20%: most goods and services. It has been 20% since 4 January 2011, when it rose from 17.5%.
- Reduced rate, 5%: some goods and services, for example children's car seats and home energy.
- Zero rate, 0%: for example most food and children's clothes.
Some supplies are exempt from VAT altogether, such as postage stamps and financial and property transactions. Zero-rated is not the same as exempt: a zero-rated sale is still a taxable sale that happens to carry 0% VAT, while an exempt sale is outside VAT. The full list of what falls in each group is in HMRC's guide to rates on different goods and services.
A business must register for VAT when its taxable turnover over the last 12 months goes above £90,000, or when it expects to go above that figure within the next 30 days. After going over, you have 30 days from the end of that month to register. Registration below the threshold is optional. The rules are on GOV.UK.
How EU VAT rates work
EU rules fix a floor and a framework rather than a single rate. Every country must charge a standard rate of at least 15%, with no upper limit, which is why the table above spans 17% to 27%. A country may also apply up to two reduced rates of at least 5% to goods and services from an agreed list in the VAT Directive.
Some countries keep older special rates as well. Super-reduced rates below 5% apply to a limited list of goods and services, zero rates mean the customer pays no VAT but the seller can still deduct VAT on related purchases, and so-called parking rates of at least 12% apply to items outside the agreed list. These special rates are only allowed for countries that were already applying them on 1 January 1991. The European Commission explains the framework on its VAT rates page.
Recent changes to standard rates
Standard rates change rarely, but four EU countries raised theirs between 2024 and 2025:
- Finland: 24% to 25.5% on 1 September 2024 (Finnish Tax Administration).
- Slovakia: 20% to 23% on 1 January 2025 (European Commission, Access2Markets).
- Estonia: 22% to 24% on 1 July 2025 (Estonian Tax and Customs Board).
- Romania: 19% to 21% on 1 August 2025, under Law no. 141/2025.
These are the most recent standard-rate increases we have verified. As of 1 October 2026 we know of no later change to a standard rate in the table above.
Reduced rates are where most changes happen
The standard rate is the right starting point for most prices, but it is not the right rate for every product. Food, books, medicines, public transport, accommodation and restaurant meals often carry a reduced or zero rate, and countries adjust these more often than their standard rate, sometimes in the middle of a year. For the exact rate on a specific product, look it up in the European Commission's Taxes in Europe Database or on the website of the country's tax authority.
Where VAT is due also matters. Within the EU, VAT is generally charged in the country where goods are consumed by the final customer and where services are carried out. Selling across borders adds extra rules, such as the EU One Stop Shop, so businesses should confirm the right rate with their tax authority.
How to add or remove VAT
- Adding VAT: a net price of €250 in Germany at 19% carries €47.50 of VAT, so the total is €297.50.
- Removing VAT in the UK: a receipt for £120.00 that includes 20% VAT is £100.00 before VAT, because £120.00 divided by 1.2 is £100.00. The VAT is £20.00.
- Removing VAT in Finland: a total of €251.00 at 25.5% is €200.00 before VAT, because €251.00 divided by 1.255 is €200.00. The VAT is €51.00.
Never take the rate off a VAT-inclusive total by subtracting a percentage of it. Dividing by 1 plus the rate is what reverses the tax correctly.
VAT questions answered
Which EU country has the highest VAT rate?
Hungary has the highest standard VAT rate in the EU at 27%. Finland is next at 25.5%, followed by Croatia, Denmark and Sweden at 25%.
Which EU country has the lowest VAT rate?
Luxembourg has the lowest standard rate at 17%, followed by Malta at 18%. Cyprus and Germany both charge 19%.
Is VAT the same in every EU country?
No. EU law sets a minimum standard rate of 15% but no maximum, so each country picks its own standard rate and its own reduced rates for a list of agreed goods and services.
What is the VAT rate in the UK?
The standard rate is 20%. A reduced rate of 5% applies to some goods and services such as children's car seats and home energy, and a zero rate of 0% applies to things like most food and children's clothes.
Does the UK follow EU VAT rules?
No. The UK is outside the EU VAT area, so its rates, thresholds and rules are set by the UK government and administered by HMRC, not by EU law.
Sources
- Your Europe: VAT rules and ratesOfficial EU table of standard, reduced, super-reduced and parking rates for all 27 member states. Last checked by the European Commission on 19 May 2026.
- European Commission: VAT ratesThe EU framework for standard, reduced and special rates.
- Taxes in Europe Database (TEDB)The Commission's database of VAT rates by country and product category.
- GOV.UK: VAT ratesOfficial UK standard, reduced and zero rates.
- GOV.UK: Register for VATThe UK registration threshold and deadlines.
- GOV.UK: VAT rates on different goods and servicesWhich UK goods and services are standard, reduced, zero-rated or exempt.
- Finnish Tax Administration: Rates of VATFinland's 25.5% standard rate from 1 September 2024.
- European Commission, Access2Markets: Recent VAT changesSlovakia's 23% standard rate from 1 January 2025.
- Estonian Tax and Customs Board: Standard VAT rateEstonia's 24% standard rate from 1 July 2025.
Good to know
This guide is general information, not tax advice. VAT rules depend on what is sold, who it is sold to and where, so check the latest rates and rules with your national tax authority before filing a return or setting prices. We update this page when a standard rate changes and show the date at the top.