VAT rates

boat registration, british virgin islands yacht registration, marine documentation, USA

20 April, 2024

VAT Rates (subject to change)

Jurisdiction	Standard Rate	Reduced Rate	Name
Austria	20%	12% or 10%	German: Mehrwertsteuer / Umsatzsteuer
Azores	18%	9% or 4%	Portuguese: Imposto sobre o Valor Acrescentado
Belgium	21%	12% or 6%	Dutch: Belasting over de toegevoegde waarde; French: Taxe sur la Valeur Ajoutée;
Bulgaria	20%	9%	Bulgarian: Данък върху добавената стойност (Danăk vărhu dobavenata stojnost)
Cyprus Included Akroitiri Dhekelia	19%	9% or 5%	Greek: Φόρος Προστιθέμενης Αξίας (Fóros Prastithémenes Axías)
Czech Republic	21%	15% or 10%	Czech: Daň z přidané hodnoty
Croatia	25%	10%	Croatian: Porez na dodanu vrijednost
Denmark Excluded Faroe Islands Greenland	25%	none	Danish: Meromsætningsafgift
Estonia	20%	9%	Estonian: käibemaks
Finland Excluded Aland	24%	14% or 10%	Finnish: Arvonlisävero; Swedish: Mervärdesskatt
France Included Monaco Mayotte Excluded French Guiana Overseas Collectives New Caledonia French South & AntarcticLands Clipperton Island Low Rate Guadaloupe Martinique Reunion Saint Martin	20%	10%, 5.5% or 2.1%	French: Taxe sur la valeur ajoutée
Germany Excluded Busingen am Hochrhein Heligoland	19%	7%	German: Mehrwertsteuer / Umsatzsteuer
Gibraltar	VAT FREE	0%
Greece Excluded Mount Athos	23%	13% or 6%	Greek: Φόρος Προστιθέμενης Αξίας (Fóros Prostithémenis Axías)
Hungary	27%	18% or 5%	Hungarian: általános forgalmi adó
Ireland	23%	13.5, 9%, 5%, 4.8% or 0%	English:Value Added Tax; Irish: Cáin Bhreisluacha
Isle of Man	20%	5% and 0%	English: Value Added Tax; Welsh: Treth ar Werth
Italy Excluded Campione d’Italia Livigno & Italian Waters of Lake Lugano	22%	10% or 4%	Italian: Imposta sul Valore Aggiunto
Latvia	21%	12%	Latvian: Pievienotās vērtības nodoklis
Lithuania	21%	9% or 5%	Lithuanian: Pridėtinės vertės mokestis
Luxemburg	17%	14%, 8% or 3%	French: Taxe sur la Valeur Ajoutée
Madeira	22%	12%or 5%	Portuguese: Imposto sobre o Valor Acrescentado
Malta	18%	7%, 5% or 0%	Maltese: Taxxa fuq il-Valur Miżjud; English: Value Added Tax
Netherlands Excluded Aruba Curacao Sint Maarten Caribbean Netherlands	21%	6%	Dutch: Belasting toegevoegde waarde
Poland	23%	8% or 5%	Polish: Podatek od towarów i usług
Portugal	23%	13% or 6%	Portuguese: Imposto sobre o Valor Acrescentado
Romania	20%	9% or 5%	Romanian: Taxa pe valoarea adăugată
Slovakia	20%	10%	Slovak: Daň z pridanej hodnoty
Slovenia	22%	9.5%	Slovene: Davek na dodano vrednost
Spain Excluded Canary Islands Ceuta Melita	21%	10% or 4%	Spanish: Impuesto sobre el valor añadido
Sweden	25%	12% or 6%	Swedish: Mervärdesskatt
United Kingdom Excluded Anguilla Bermuda British Antarctic Territory British Indian Ocean Territory British Virgin Islands Cayman Islands Falkland Islands Guernsey Jersey Montserrat Pitcairn Islands Saint Helena, Ascension & Tristan da Cunha South Georgia & the South Sandwich Islands Turks & Caicos Islands	20%	5% and 0%	English: Value Added Tax; Welsh: Treth ar Werth

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