EU VAT Rates 2025 - Complete Overview
The European Union requires all member states to apply a minimum standard VAT rate of 15%. However, countries can set their own rates above this threshold. Source: European Commission VAT Rates.
EU Member States VAT Rates
Western Europe
| Country | Standard | Reduced | Super-Reduced | Calculator |
|---|---|---|---|---|
| Germany | 19% | 7% | - | Calculate |
| France | 20% | 10%, 5.5% | 2.1% | Calculate |
| Netherlands | 21% | 9% | - | Calculate |
| Belgium | 21% | 12%, 6% | - | Calculate |
| Luxembourg | 17% | 14%, 8% | 3% | Calculate |
Southern Europe
| Country | Standard | Reduced | Super-Reduced | Calculator |
|---|---|---|---|---|
| Italy | 22% | 10%, 5% | 4% | Calculate |
| Spain | 21% | 10% | 4% | Calculate |
| Portugal | 23% | 13%, 6% | - | Calculate |
| Greece | 24% | 13%, 6% | - | Calculate |
| Malta | 18% | 7%, 5% | - |
Northern Europe
| Country | Standard | Reduced |
|---|---|---|
| Sweden | 25% | 12%, 6% |
| Denmark | 25% | - |
| Finland | 25.5% | 14%, 10% |
| Ireland | 23% | 13.5%, 9% |
Eastern Europe
| Country | Standard | Reduced |
|---|---|---|
| Poland | 23% | 8%, 5% |
| Czech Republic | 21% | 12% |
| Hungary | 27% | 18%, 5% |
| Romania | 19% | 9%, 5% |
Non-EU European Countries
| Country | Standard | Reduced |
|---|---|---|
| United Kingdom | 20% | 5%, 0% |
| Switzerland | 8.1% | 3.8%, 2.6% |
| Norway | 25% | 15%, 12% |
Important Notes
- Hungary has the highest VAT in Europe at 27%
- Luxembourg has the lowest standard rate at 17%
- Switzerland is not in the EU and has much lower rates
- UK left the EU but maintains similar rates
When Do Reduced Rates Apply?
- Food and beverages (non-alcoholic)
- Books and newspapers
- Medical equipment
- Public transport
- Hotel accommodation
- Cultural events
Learn more about VAT exempt goods and services.
Stay Updated
VAT rates can change. Check our VAT Changes 2025 article for the latest updates.
Official Resources
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