| 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
|
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
|
25% |
none |
Danish: Meromsætningsafgift |
| Estonia |
20% |
9% |
Estonian: käibemaks |
Finland
Excluded
|
24% |
14% or 10% |
Finnish: Arvonlisävero;
Swedish: Mervärdesskatt
|
France
Included
Excluded
- French Guiana
- Overseas Collectives
- New Caledonia
- French South & AntarcticLands
- Clipperton Island
- 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
|
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
|
