2025 Reference

EU VAT Rates 2025

Standard and reduced VAT rates for all 27 EU member states. Use the VAT Checker to validate specific numbers against VIES.

VAT Rates by Country Last updated: January 2025 Source: European Commission โ†—
Country Code Standard Rate Reduced Rate(s) Special / Super-Reduced
๐Ÿ‡ฆ๐Ÿ‡นAustriaAT20%13% ยท 10%โ€”
๐Ÿ‡ง๐Ÿ‡ชBelgiumBE21%12% ยท 6%โ€”
๐Ÿ‡ง๐Ÿ‡ฌBulgariaBG20%9%โ€”
๐Ÿ‡จ๐Ÿ‡พCyprusCY19%9% ยท 5%โ€”
๐Ÿ‡จ๐Ÿ‡ฟCzech RepublicCZ21%12%โ€”
๐Ÿ‡ฉ๐Ÿ‡ฐDenmarkDK25%โ€”โ€”
๐Ÿ‡ช๐Ÿ‡ชEstoniaEE22%9%โ€”
๐Ÿ‡ซ๐Ÿ‡ฎFinlandFI24%14% ยท 10%โ€”
๐Ÿ‡ซ๐Ÿ‡ทFranceFR20%10% ยท 5.5%2.1%
๐Ÿ‡ฉ๐Ÿ‡ชGermanyDE19%7%โ€”
๐Ÿ‡ฌ๐Ÿ‡ทGreeceEL24%13% ยท 6%โ€”
๐Ÿ‡ญ๐Ÿ‡บHungaryHU27%18% ยท 5%โ€”
๐Ÿ‡ฎ๐Ÿ‡ชIrelandIE23%13.5% ยท 9%4.8%
๐Ÿ‡ฎ๐Ÿ‡นItalyIT22%10% ยท 5%4%
๐Ÿ‡ฑ๐Ÿ‡ปLatviaLV21%12% ยท 5%โ€”
๐Ÿ‡ฑ๐Ÿ‡นLithuaniaLT21%9% ยท 5%โ€”
๐Ÿ‡ฑ๐Ÿ‡บLuxembourgLU17%14% ยท 8%3%
๐Ÿ‡ฒ๐Ÿ‡นMaltaMT18%7% ยท 5%โ€”
๐Ÿ‡ณ๐Ÿ‡ฑNetherlandsNL21%9%โ€”
๐Ÿ‡ต๐Ÿ‡ฑPolandPL23%8% ยท 5%โ€”
๐Ÿ‡ต๐Ÿ‡นPortugalPT23%13% ยท 6%โ€”
๐Ÿ‡ท๐Ÿ‡ดRomaniaRO19%9% ยท 5%โ€”
๐Ÿ‡ธ๐Ÿ‡ฐSlovakiaSK20%10%โ€”
๐Ÿ‡ธ๐Ÿ‡ฎSloveniaSI22%9.5% ยท 5%โ€”
๐Ÿ‡ช๐Ÿ‡ธSpainES21%10% ยท 4%โ€”
๐Ÿ‡ธ๐Ÿ‡ชSwedenSE25%12% ยท 6%โ€”
๐Ÿ‡ญ๐Ÿ‡ทCroatiaHR25%13% ยท 5%โ€”
Lowest standard rate
17%
Luxembourg
Highest standard rate
27%
Hungary

EU member states must apply a minimum standard VAT rate of 15%. Most countries also apply one or more reduced rates for essentials such as food, books, medicines, and accommodation. A small number of countries maintain special rates below 5% for specific goods.

Rates change infrequently but do occur โ€” verify the current rate with the relevant national tax authority for critical decisions. Data above is sourced from the European Commission VAT rates table.

Hungary has the highest standard VAT rate in the EU at 27%. This compares to the EU-required minimum of 15%, with most countries in the 19โ€“25% range.
The VIES system uses the EU VAT country code EL for Greece, which comes from "Ellada" (ฮ•ฮปฮปฮฌฮดฮฑ) โ€” the Greek name for Greece. This is different from the ISO 3166-1 code GR used in most other contexts. When validating Greek VAT numbers, you must use the EL prefix.
EU VAT rates change infrequently โ€” most countries maintain the same standard rate for years. However, temporary reductions, increases, or changes to reduced rate categories do occur, typically tied to budget legislation. Notable recent changes include Estonia increasing its rate to 22% in 2024 and the Czech Republic changing its reduced rate structure in 2024.