EU VAT Rates 2025 — All 27 Member States
A complete reference table of standard, reduced, and super-reduced VAT rates across every European Union country, updated for 2025.
| Country | Code | Standard Rate | Reduced Rate(s) | Super-Reduced | Parking Rate |
|---|---|---|---|---|---|
| Austria | AT | 20% | 10%, 13% | — | 13% |
| Belgium | BE | 21% | 6%, 12% | — | 12% |
| Bulgaria | BG | 20% | 9% | — | — |
| Croatia | HR | 25% | 5%, 13% | — | — |
| Cyprus | CY | 19% | 5%, 9% | — | — |
| Czech Republic | CZ | 21% | 12% | — | — |
| Denmark | DK | 25% | — | — | — |
| Estonia | EE | 22% | 9% | — | — |
| Finland | FI | 25.5% | 10%, 14% | — | — |
| France | FR | 20% | 5.5%, 10% | 2.1% | — |
| Germany | DE | 19% | 7% | — | — |
| Greece | EL | 24% | 6%, 13% | — | — |
| Hungary | HU | 27% | 5%, 18% | — | — |
| Ireland | IE | 23% | 9%, 13.5% | 4.8% | 13.5% |
| Italy | IT | 22% | 5%, 10% | 4% | — |
| Latvia | LV | 21% | 5%, 12% | — | — |
| Lithuania | LT | 21% | 5%, 9% | — | — |
| Luxembourg | LU | 17% | 8%, 14% | 3% | 14% |
| Malta | MT | 18% | 5%, 7% | — | — |
| Netherlands | NL | 21% | 9% | — | — |
| Poland | PL | 23% | 5%, 8% | — | — |
| Portugal | PT | 23% | 6%, 13% | — | 13% |
| Romania | RO | 19% | 5%, 9% | — | — |
| Slovakia | SK | 20% | 10% | — | — |
| Slovenia | SI | 22% | 5%, 9.5% | — | — |
| Spain | ES | 21% | 4%, 10% | — | — |
| Sweden | SE | 25% | 6%, 12% | — | — |
Understanding EU VAT Rate Categories
Standard Rate: Applies to most goods and services. The EU minimum is 15%; all member states currently set higher rates between 17% and 27%.
Reduced Rate: Applies to specific categories such as food, books, medicines, passenger transport, and hotel accommodation. Countries can have one or two reduced rates, each at least 5%.
Super-Reduced Rate: A historical concession allowing rates below 5% for a narrow set of goods (e.g. medicines, books, food). Only France, Ireland, Italy, Luxembourg, and Spain currently apply this.
Parking Rate: A transitional rate between 12% and the standard rate, permitted for goods that were historically taxed below the standard rate. Applies in Austria, Belgium, Ireland, Luxembourg, and Portugal.
VAT and Cross-Border Trade
When selling goods or services to VAT-registered businesses in other EU member states, the transaction can often be zero-rated under intra-community supply rules — but only if the buyer's VAT number is valid. Always verify before issuing a zero-rated invoice.