euroref › VAT rate

VAT rate across 34 European countries

Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.

CountryVAT rateIn force fromLast verifiedSource
Austria20 percent1995-01-012026-08-10Umsatzsteuergesetz 1994 (UStG 1994), BGBl. Nr. 663/1994, § 10 Abs. 1…
Belgium21 percent1996-01-012026-07-22SPF Finances / FOD Financiën, 'Taux TVA' (official rate page of the…
Bulgaria20 percent2007-01-012026-07-24Закон за данък върху добавената стойност (ЗДДС), чл. 66, ал. 1 -…
Croatia25 percent2012-03-012026-07-31Porezna uprava (Croatian Tax Administration), official PDV page —…
Cyprus19 percent2014-01-132026-08-05Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (Ν. 95(Ι)/2000)…
Czech Republic21 percent2013-01-012026-07-23Zákon č. 235/2004 Sb., o dani z přidané hodnoty, § 47 — základní…
Denmark25 percent1992-01-012026-07-22Momsloven, jf. lovbekendtgørelse nr. 209 af 27. februar 2024…
Estonia24 percent2025-07-012026-07-30Estonian Tax and Customs Board (EMTA) — VAT rates: 'From 1 July 2025…
Finland25.5 percent2024-09-012026-08-05Verohallinto (Finnish Tax Administration), 'Rates of VAT' and 'The…
France20 percent2014-01-012026-07-20Code général des impôts, article 278 (taux normal), as amended by loi…
Germany19 percent2007-01-012026-07-20Umsatzsteuergesetz (UStG) Section 12(1): 'Die Steuer betraegt fuer…
Greece24 percent2016-06-012026-07-23Kodikas FPA (VAT Code), Law 2859/2000, Article 21(1), standard rate…
Hungary27 percent2012-01-012026-07-24Áfa tv. — 2007. évi CXXVII. törvény az általános forgalmi adóról, V…
Iceland24 percent2015-01-012026-08-05Skatturinn — Value Added Tax (companies): standard rate of VAT in…
Ireland23 percent2021-03-012026-08-10Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), s. 46(1)(a)…
Italy22 percent2013-10-012026-08-05DPR 26 ottobre 1972, n. 633, art. 16 (Aliquote dell'imposta)…
Latvia21 percent2012-07-012026-07-30Pievienotas vertibas nodokla likums (VAT Law) Art. 41(1), likumi.lv…
Lithuania21 percent2026-01-012026-07-30State Tax Inspectorate (VMI) — PVM tarifai; VMI summary 'Mokesciu…
Luxembourg17 percent2024-01-012026-07-30Loi modifiée du 12 février 1979 concernant la taxe sur la valeur…
Malta18 percent2004-01-012026-07-30Value Added Tax Act, Cap. 406 (Eighth Schedule as amended by Legal…
Netherlands21 percent2012-10-012026-08-05Wet op de omzetbelasting 1968, artikel 9, eerste lid (standard rate)…
Norway25 percent2005-01-012026-08-05Skatteetaten — Value added tax rates 2026: standard (normal) rate 25%
Poland23 percent2011-01-012026-07-22Ustawa z dnia 11 marca 2004 r. o podatku od towarow i uslug, art…
Portugal23 percent2011-01-012026-08-21Codigo do Imposto sobre o Valor Acrescentado (CIVA), Artigo 18.o n.o…
Romania21 percent2025-08-012026-08-10Codul fiscal (Legea nr. 227/2015), Art. 291 alin. (1) — text…
Serbia20 percent2012-10-012026-07-24Zakon o porezu na dodatu vrednost, Član 23 stav 1 — 'Opšta stopa PDV…
Slovakia23 percent2025-01-012026-07-30Ministry of Finance of the Slovak Republic — Act No. 222/2004 Coll…
Slovenia22 percent2013-07-012026-07-30Zakon o davku na dodano vrednost (ZDDV-1); Financial Administration…
Spain21 percent2012-09-012026-08-05Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido…
Sweden25 percent1990-07-012026-07-22Mervärdesskattelag (2023:200), 9 kap. 2 §: 'Skatt enligt denna lag…
Switzerland8.1 percent2024-01-012026-07-23Mehrwertsteuergesetz (MWSTG, SR 641.20), Art. 25 Abs. 1: 'Die Steuer…
Türkiye20 percent2023-07-102026-07-24Karar 2007/13033, Madde 1(1)(a), consolidated 'Güncel KDV Oranları'…
Ukraine20 percent2011-01-012026-07-24Податковий кодекс України № 2755-VI від 02.12.2010, пункт 193.1…
United Kingdom20 percent2011-01-042026-08-05Value Added Tax Act 1994, section 2(1), as amended by the Finance…

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