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    EU VAT rates in 2026

    Standard, reduced, super-reduced and parking rates of every member state, on a map and in a table. From 17% in Luxembourg to 27% in Hungary; Romania charges 21% and 11%.

    Data verified on · source: European Commission · Reviewed by Silvia, Chartered Accountant (CECCAR)

    Map of standard VAT rates

    Hover over a country or tap it to see its rates. The same countries are listed under the map.

    Austria: 20%Belgium: 21%Bulgaria: 20%Croatia: 25%Cyprus: 19%Czechia: 21%Denmark: 25%Estonia: 24%Finland: 25.5%France: 20%Germany: 19%Greece: 24%Hungary: 27%Ireland: 23%Italy: 22%Latvia: 21%Lithuania: 21%Luxembourg: 17%Malta: 18%Netherlands: 21%Poland: 23%Portugal: 23%Romania: 21%Slovakia: 23%Slovenia: 22%Spain: 21%Sweden: 25%Malta: 18%
    • Standard rate
    • 17–19%
    • 20–21%
    • 22–23%
    • 24–27%

    RO Romania

    21%Standard rate

    Reduced rates
    11%
    Super-reduced rate
    none
    Parking rate
    none
    Currency
    RON

    Art. 291(1) and (2) of the Fiscal Code, as amended by Law 141/2025: 21% and 11% since 1 August 2025.

    Geometry: Natural Earth (public domain). Overseas territories are not drawn.

    • Lowest standard rate17%LuxembourgDirective 2006/112/EC sets a 15% minimum and no maximum.
    • Highest standard rate27%Hungary
    • OSS threshold for distance salesEUR 10,000Per year, across the whole Union. Above it, the rate of the buyer’s country applies.Check how much of the threshold you have used →

    VAT rates by country

    National rates, in per cent. Zero rates and regional rates are not included.

    CountryCodeStandardReducedSuper-reducedParkingNotes
    AustriaAT20%13% · 10%—13%
    BelgiumBE21%12% · 6%—12%From 1 March 2026 hotels, takeaway food and some leisure activities moved from 6% to 12%; the rate levels did not change.
    BulgariaBG20%9%——Currency: euro since 1 January 2026.
    CroatiaHR25%13% · 5%——
    CyprusCY19%9% · 5%3%—Tax Foundation leaves out the 3% rate; the European Commission lists it.
    CzechiaCZ21%12%——A single 12% reduced rate since 2024; books are zero-rated (not shown here).
    DenmarkDK25%———No reduced rates; only a zero rate on some publications.
    EstoniaEE24%13% · 9%——24% since 1 July 2025. The Commission’s table shows only 9%; EMTA also confirms 13% on accommodation (since 1 January 2025).
    FinlandFI25.5%13.5% · 10%——25.5% since 1 September 2024; the 14% reduced rate became 13.5% on 1 January 2026.
    FranceFR20%10% · 5.5%2.1%—
    GermanyDE19%7%——Restaurant meals moved to 7% in 2026; the rate levels did not change.
    GreeceEL24%13% · 6%——The Commission also lists 17% and 4%: these are regional rates on some Aegean islands (a 30% reduction), not national rates.
    HungaryHU27%18% · 5%——
    IrelandIE23%13.5% · 9%4.8%13.5%The Commission’s table shows neither 4.8% (livestock) nor the parking rate; Revenue.ie publishes 23%, 13.5%, 9% and 4.8%, valid from 1 January 2026.
    ItalyIT22%10% · 5%4%—
    LatviaLV21%12% · 5%——
    LithuaniaLT21%12% · 5%——The 9% rate was abolished on 1 January 2026: accommodation, passenger transport and culture moved to 12%, books to 5%. Tax Foundation still shows 9%.
    LuxembourgLU17%8%3%14%
    MaltaMT18%7% · 5%—12%The 12% rate, introduced in 2024, is classed by the Commission as a parking rate; Maltese law calls it a reduced rate.
    NetherlandsNL21%9%——Accommodation moved from 9% to 21% on 1 January 2026.
    PolandPL23%8% · 5%——
    PortugalPT23%13% · 6%—13%Mainland rates; the Azores and Madeira have their own, lower rates.
    RomaniaRO21%11%——Art. 291(1) and (2) of the Fiscal Code, as amended by Law 141/2025: 21% and 11% since 1 August 2025.
    SlovakiaSK23%19% · 5%——23% since 1 January 2025, with reduced rates of 19% and 5%.
    SloveniaSI22%9.5% · 5%——
    SpainES21%10%4%—Rates for the peninsula and the Balearics; the Canary Islands, Ceuta and Melilla are outside the EU VAT territory.
    SwedenSE25%12% · 6%——

    27 countries shown

    Where Romania stands

    Romania charges a 21% standard rate and an 11% reduced rate, both since 1 August 2025. Law 141/2025 amended art. 291 of the Fiscal Code: the standard rate went up from 19%, and the 9% and 5% reduced rates were merged into one. The 19%, 9% and 5% rates no longer apply.

    At 21%, Romania shares its standard rate with 6 other member states and sits just under the Union’s arithmetic average of 21.9%. Among its neighbours, Bulgaria charges 20% and Hungary 27%, the highest rate in the Union. Romania has a single reduced rate; most member states have two.

    For a specific amount, the VAT calculator uses the same rates and adds or removes VAT for any of the 27 states.

    What changed in 2025 and 2026

    Five states changed their standard or reduced rates in the past 24 months. Slovakia moved to 23% on 1 January 2025, with reduced rates of 19% and 5%. Estonia has charged 24% since 1 July 2025. Romania moved to 21% and 11% on 1 August 2025. Finland cut its reduced rate from 14% to 13.5% on 1 January 2026, and Lithuania dropped its 9% rate on the same date.

    In Germany, Belgium and the Netherlands the levels stayed the same in 2026, but some goods and services moved from one rate to another: restaurant meals to 7% in Germany, accommodation to 21% in the Netherlands, hotels to 12% in Belgium. For a business selling there, that matters as much as a rate change.

    Which rate applies when you sell to consumers in another member state

    Up to EUR 10,000 a year, counted across all member states, a business established in a single state charges its home rate on distance sales. Above the threshold the place of supply moves to the buyer’s state and that state’s rate applies: a German web shop selling to Romanian consumers charges 21%, not 19%. The rule is in art. 59c of Directive 2006/112/EC, transposed in art. 278^1 of the Romanian Fiscal Code.

    The VAT can be declared through the One Stop Shop, without registering in each state. The OSS threshold calculator shows how much of the EUR 10,000 you have used, and the guide to e-commerce VAT in Romania covers the steps.

    The threshold does not help if you hold stock in another member state. A supply from that stock takes place there, and the business registers for VAT in that state. For Romania, the registration checker tells you from two questions whether you need to register.

    What the table does not tell you

    Which goods fall under which rate. The directive lists the categories that may get a reduced rate (Annex III), and each state picks from that list. Books carry 11% in Romania, 7% in Germany and a zero rate in Czechia. Classification follows the law of the state where the supply takes place, usually by Combined Nomenclature code.

    Exemptions and zero rates. Intra-Community supplies, exports, medical and financial services are exempt in every state, each under its own conditions. The zero rate the Commission lists for some states is not shown in the table.

    Regional rates. The Azores and Madeira have lower rates than mainland Portugal, some Greek islands in the Aegean apply 17% and 4%, and Corsica has its own rates on certain goods. The Canary Islands, Ceuta and Melilla are outside the EU VAT territory.

    Frequently asked questions

    01What are the highest and lowest VAT rates in the EU in 2026?

    The highest standard rate is 27%, in Hungary. The lowest is 17%, in Luxembourg. The arithmetic average of the 27 standard rates is 21.9%. Directive 2006/112/EC only sets a floor: the standard rate cannot be below 15% (art. 97). There is no ceiling, so each state picks its own level above that floor.

    02What is the VAT rate in Romania in 2026?

    Romania has two rates: a 21% standard rate and an 11% reduced rate, both in force since 1 August 2025 under Law 141/2025, which amended art. 291 of the Fiscal Code. The reduced rate covers, among others, food, medicines, books, hotel accommodation, restaurant and catering services. The former 19%, 9% and 5% rates no longer apply.

    03What is a super-reduced VAT rate?

    A rate below 5%, which is the minimum the directive sets for reduced rates. It is used by states that had such a rate before the common rules and kept it by derogation: France 2.1%, Spain and Italy 4%, Luxembourg and Cyprus 3%, Ireland 4.8%. It usually covers basic food, newspapers or medicines. Romania has no super-reduced rate.

    04What is a parking rate?

    An intermediate rate of at least 12%, allowed by art. 118 of Directive 2006/112/EC for states that on 1 January 1991 applied a reduced rate to goods outside the common list. In 2026 it is used by Austria (13%), Belgium (12%), Ireland (13.5%), Luxembourg (14%), Malta (12%) and Portugal (13%). In some states it coincides with one of the reduced rates.

    05I sell online to consumers in another member state. Which rate goes on the invoice?

    Up to EUR 10,000 a year across the whole Union, your home state’s rate, provided you are established in one state only and the goods leave from there. Above the threshold, the rate of the state where the goods arrive, declared through OSS or a local registration. If you hold stock in another state, the threshold does not apply: supplies from that stock carry local VAT from the first sale.

    06How often do rates change, and how is this page kept current?

    Member states usually change rates on 1 January or 1 July. We check the table every January and July and whenever a change is announced, against the European Commission’s page and, where sources differ, the national tax authority. The date of the last check is shown at the top of the page. The address of the page stays the same from one year to the next.

    Sources and legal basis

    1. European Commission, Your Europe — “VAT rules and rates”, list of VAT rates applied in EU member countries — Main source; page last checked by the Commission on 13 July 2026, same content as the TEDB database.
    2. European Commission — Taxes in Europe Database (TEDB)
    3. Tax Foundation — “2026 VAT Rates in Europe” — Cross-check.
    4. Estonian Tax and Customs Board (EMTA) — value added tax — Confirms the 13% rate on accommodation, which is missing from the Commission’s table.
    5. Revenue (Ireland) — current VAT rates — The 23%, 13.5%, 9% and 4.8% rates.
    6. Romanian Fiscal Code (Law 227/2015) with methodological norms, consolidated by ANAF — Art. 291(1) and (2) — the 21% and 11% rates; art. 278^1 — intra-Community distance sales of goods.
    7. Law 141/2025 on fiscal and budgetary measures — The 21% and 11% rates from 1 August 2025.
    8. Council Directive 2006/112/EC on the common system of VAT — Art. 97 — standard rate of at least 15%; art. 98 and Annex III — reduced rates; art. 118 — parking rate; art. 59c — the EUR 10,000 threshold.

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