EU VAT rates 2026

Standard and reduced VAT rates in the 27 EU countries and the United Kingdom, with the latest changes.

Country	Standard	Reduced	Since
Austria	20%	13%, 10%	Jan 2016
Belgium	21%	12%, 6%
Bulgaria	20%	9%
Croatia	25%	13%, 5%
Cyprus	19%	9%, 5%
Czech Republic	21%	12%	Jan 2024
Denmark	25%	–
Estonia	24%	13%, 9%	Jul 2025
Finland	25.5%	13.5%, 10%	Jan 2026
France	20%	10%, 5.5%, 2.1%	Jan 2014
Germany	19%	7%	Jan 2021
Greece	24%	13%, 6%	Jun 2016
Hungary	27%	18%, 5%
Ireland	23%	13.5%, 9%, 4.8%	Mar 2021
Italy	22%	10%, 5%, 4%
Latvia	21%	12%, 5%
Lithuania	21%	9%, 5%
Luxembourg	17%	8%, 3%	Jan 2024
Malta	18%	7%, 5%
Netherlands	21%	9%	Jan 2019
Poland	23%	8%, 5%
Portugal	23%	13%, 6%
Romania	21%	11%	Aug 2025
Slovakia	23%	19%, 5%	Jan 2025
Slovenia	22%	9.5%, 5%
Spain	21%	10%, 4%
Sweden	25%	12%, 6%
United Kingdom	20%	5%	Jan 2011

Source: ibericode/vat-rates, updated October 1, 2026. "Since" shows when the current set of rates took effect, where known.

VAT calculator

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Frequently asked questions

Which EU country has the highest VAT rate?

Hungary, with a standard rate of 27%.

Which EU country has the lowest VAT rate?

Luxembourg, with a standard rate of 17%.

What is the minimum VAT rate in the EU?

EU law requires a standard rate of at least 15%. Member states may apply up to two reduced rates of at least 5%, plus some exceptions such as super-reduced and zero rates.

Do I charge VAT to business customers in other EU countries?

Usually not: B2B supplies to a VAT-registered customer in another EU country fall under the reverse charge, and the customer accounts for the VAT. You need to verify the customer's VAT number. See the reverse charge guide.

VAT validation API

Validate VAT numbers in your app

vatcheckapi checks the format and checksum of EU and UK VAT numbers and confirms the registration with VIES and HMRC, with company name and address where the country provides them.

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GET https://api.vatcheckapi.com/v2/check?vat_number=LU26375245

{
  "country_code": "LU",
  "vat_number": "26375245",
  "format_valid": true,
  "checksum_valid": true,
  "registration_info": {
    "is_registered": true,
    "name": "AMAZON EUROPE CORE S.A R.L.",
    "address": "38, AVENUE JOHN F. KENNEDY\nL-1855  LUXEMBOURG",
    "checked_at": "2023-01-11T12:30:28.000000Z"
  }
}

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