VAT Rates 2026

European VAT Rates 2026 – All Countries

A complete reference guide to standard, reduced and zero VAT rates for every European country in 2026. Whether you are invoicing across borders, pricing products for EU markets, or simply need to verify a rate, this is your go-to reference.

EU Member States VAT Rates 2026

All 27 EU member states are required to apply a minimum standard VAT rate of 15%. Most operate two or three reduced rates for essential goods and services.

Country	Standard	Reduced	Local Name
Austria	20%	13%, 10%	Mehrwertsteuer (MwSt)
Belgium	21%	12%, 6%	Taxe sur la valeur ajoutee (TVA)
Bulgaria	20%	9%	Danak varhu dobavenata stoynost (DDS)
Croatia	25%	13%, 5%	Porez na dodanu vrijednost (PDV)
Cyprus	19%	9%, 5%	Foros Prostithemenis Axias (FPA)
Czech Republic	21%	15%, 10%	Dan z pridane hodnoty (DPH)
Denmark	25%	0%	Mervaerdiafgift (Moms)
Estonia	22%	9%	Kaibemaks (KM)
Finland	25.5%	14%, 10%	Arvonlisavero (ALV)
France	20%	10%, 5.5%, 2.1%	Taxe sur la valeur ajoutee (TVA)
Germany	19%	7%	Mehrwertsteuer (MwSt)
Greece	24%	13%, 6%	Foros Prostithemenis Axias (FPA)
Hungary	27%	18%, 5%	Altalanos forgalmi ado (AFA)
Ireland	23%	13.5%, 9%, 4.8%	Value Added Tax (VAT)
Italy	22%	10%, 5%, 4%	Imposta sul valore aggiunto (IVA)
Latvia	21%	12%, 5%	Pievienotas vertibas nodoklis (PVN)
Lithuania	21%	9%, 5%	Pridetines vertes mokestis (PVM)
Luxembourg	17%	14%, 8%, 3%	Taxe sur la valeur ajoutee (TVA)
Malta	18%	7%, 5%	Taxxa fuq il-Valur Mizjud (VAT)
Netherlands	21%	9%	Belasting over de toegevoegde waarde (BTW)
Poland	23%	8%, 5%	Podatek od towarow i uslug (PTU/VAT)
Portugal	23%	13%, 6%	Imposto sobre o Valor Acrescentado (IVA)
Romania	19%	9%, 5%	Taxa pe valoarea adaugata (TVA)
Slovakia	20%	10%	Dan z pridanej hodnoty (DPH)
Slovenia	22%	9.5%, 5%	Davek na dodano vrednost (DDV)
Spain	21%	10%, 4%	Impuesto sobre el Valor Anadido (IVA)
Sweden	25%	12%, 6%	Mervardesskatt (Moms)

Non-EU European Countries

Several major European economies operate outside the EU VAT system but maintain their own equivalent taxes.

Country	Standard	Reduced	Local Name
United Kingdom	20%	5%, 0%	Value Added Tax (VAT)
Switzerland	8.1%	3.8%, 2.6%	Mehrwertsteuer (MWST)
Norway	25%	15%, 12%	Merverdiavgift (MVA)
Iceland	24%	11%	Virdisaukaskattur (VSK)
Turkey	20%	10%, 1%	Katma Deger Vergisi (KDV)

Country Guides

For detailed information on specific countries including registration thresholds, filing requirements and exemptions, see our dedicated guides:

Portugal VAT / IVA Guide 2026 — standard rate 23%, reduced rates 13% and 6%

UK VAT Guide 2026 — standard rate 20%, reduced rate 5%

Frequently Asked Questions

Which European country has the highest VAT rate?

Hungary has the highest standard VAT rate in Europe at 27%. Sweden, Norway, Denmark and Croatia follow at 25%.

Which EU country has the lowest VAT rate?

Luxembourg has the lowest standard VAT rate among EU member states at 17%. Outside the EU, Switzerland is notably low at 8.1%.

What is the minimum VAT rate in the EU?

EU law requires all member states to apply a minimum standard VAT rate of 15%. In practice no country applies the minimum — Luxembourg at 17% is the closest.

Do all EU countries use the same VAT rules?

EU countries follow the same VAT Directive framework but set their own rates within the permitted ranges. Rules around registration thresholds, filing periods, and reduced rate eligibility vary by country.