European VAT rates |
| European VAT Rates | |||
| Country | Standard VAT rate | Reduced VAT rate(s) | |
| Reduced rate | Super reduced rate | ||
| Austria | 20% | 12% - 10% | |
| Belgium | 21% | 12% - 6% | |
| Bulgaria | 20% | 9% | |
| Cyprus | 17% | 8% - 5% | |
| Czech Republic (i) | 20% | 14% | |
| Denmark | 25% | ||
| Estonia | 20% | 9% | |
| Finland | 23% | 13% - 9% | |
| France | 19.6% | 7% | 2.1% |
| Germany | 19% | 7% | |
| Greece | 23% | 13% | 6.5% |
| Hungary | 27% | 18% - 5% | |
| Ireland (ii) | 23% | 13.5% -9% | 4.8% |
| Italy (iii) | 21% | 10% | 4% |
| Latvia | 22% | 12% | |
| Lithuania | 21% | 9% | 5% |
| Luxembourg | 15% | 12% - 6% | 3% |
| Malta | 18% | 7% - 5% | |
| Norway | 25% | 14% | 8% |
| Poland (iv) | 23% | 8% | 5% |
| Portugal | 23% | 13% - 6% | |
| Romania | 24% | 9% - 5% | |
| Slovenia | 20% | 8.5% | |
| Slovakia | 20% | 10% | |
| Spain | 18% | 8% | 4% |
| Sweden | 25% | 12% - 6% | |
| Switzerland | 8% | 3.8% | 2.5% |
| The Netherlands | 19% | 6% | |
| United Kingdom | 20% | 5% | |
Situation as of 1 January 2012 (provided expected changes are approved by the Member States)
(i) In the Czech Republic, the single VAT rate of 17.5% as of January 2013 is expecting the presidential signature to be officially approved
(ii) In Ireland, the reduced rate of 9% will be revoked on 31 December 2013
(iii) Italy will most likely increase VAT rates to 23% and 12% as of September 2012, with a further increase of 0.5% as of January 2013
(iv) In Poland, VAT rates may be increased to 24%, 9% and 6% respectively, as of July 2012
