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EU VAT rates by country

The standard VAT rate in the EU runs from 17% in Luxembourg to 27% in Hungary. Choose a country to see its standard rate and every reduced, super-reduced, parking and zero rate it lists in TEDB, with the country's own note on what each one covers. All 27 countries are in the table below.

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One of the 27 EU countries.

Belgium

The standard VAT rate in Belgium is 21%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Belgium entered in TEDB. Belgium's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 6%

  • Foodstuffs.
    • Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - products intended for sale for oral human consumption other...Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - products intended for sale for oral human consumption other than beverages in 2936, 3006 6000 - for the manufacture of foodstuffs in 3002 9050 - for oral human consumption in 3306 - proteins/gelatin for food in 3502 1990 and 3503 0010 - some semi-finished products for the preparation of products for human consumption 3507 9090 - artif. sweeteners for human consumption in 3824 6091
    • Royal Decree N° 20, Table A, category I and II The reduced rate only applies to - draught horses, heavy and medium weight in 0101 2100, 0101 2990 - deers in 0106 1900 - domestic pigeons in 0106 3910 - animal blood whether or not dried in 0511 9985
    • Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: -ornamental fish in...Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: -ornamental fish in 0301 11, 0301 19 -crawfish 0306 11, 0306 31, 0306 91, lobsters 0306 12, 0306 32, 0306 92, crabs 0306 14, 0306 33, 0306 93, crayfish 0306 19 10, 0306 39 10, 0306 99 10 and oysters 0307 11, 0307 12, 0307 19, fresh (both live and dead), cooked in water, chilled, frozen, dried, salted, in brine, whether or not shelled or scalloped
    • Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: - other than fish, crustaceans and mollusks for human consumption 0308 - meat extracts and juices 1603 00 - caviar 1604 3100 - caviar substitutes 1604 3200
    • Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: - breast milk - less than 85% standardized or skimmed milk in 0403 9091-...Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: - breast milk - less than 85% standardized or skimmed milk in 0403 9091- 0403 9099 - jam, fruit jelly, marmalade etc. in 2007 - unfermented fruit and vegetable juices in 2009 - goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 1001 1900, 1001 9900, 1002 9000, 1003 9000, 1004 9000, 1005 9000, 1006 1030-1006 4000,...
    • Royal Decree N° 20, Table A, category XII, the reduced rate only applies to food for animals and goods not offered for sale as food for...Royal Decree N° 20, Table A, category XII, the reduced rate only applies to food for animals and goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets. The reduced rate applies to agricultural salt - Royal Decree of 10 Sept 1987 in 2501 0099 (The Royal Decree of 8 Feb 1999 for substances intended for animal food)
    • Royal Decree N° 20, Table A, cat. X, excluded beers with an actual alcoholic strength by volume > 0.5% vol. and other drinks with an actual...Royal Decree N° 20, Table A, cat. X, excluded beers with an actual alcoholic strength by volume > 0.5% vol. and other drinks with an actual alcoholic strength by volume > 1.2% vol. The reduced rate only applies for: - certain products not classified as beverages within the meaning of the exc. in 1302 1100 up to and including 1302 1970 - pectic substances for the manufacture of jams and jellies in 1302 2010 15, 1302 2010 69, 1302 2010 79, 1302 2090 20, 1302 2090 69, 1302 2090 99
    • Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: - goods offered for sale as food for dogs, cats, caged birds (…) in 1007...Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: - goods offered for sale as food for dogs, cats, caged birds (…) in 1007 9000, 1008 1000, 1008 2900-1008 9000, 1201 9000, 1202 4100-1203 0000, 1204 0090, 1205 1090, 1205 9000, 1206 0091, 1206 0099, 1207 1000, 1207 2900, 1207 3000, 1207 4090, 1207 5090, 1207 6000, 1207 7000, 1207 9190, 1207 9991-1209 2980, 1209 9130, 1209 9180, 1209 9999-1210 2090, 1212 9120, 1212 9200-1214 9090
    • Royal Decree N° 20, Table A, category VIII The reduced rate only applies to : - goods that are not offered for sale as dog food, cats,...Royal Decree N° 20, Table A, category VIII The reduced rate only applies to : - goods that are not offered for sale as dog food, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs, and other small pets: 1101 0011 - 1107 2000 - other than goods offered for sale as starch:1108 1100-1108 1990 - inulin for human consumption :1108 2000 - wheat gluten for human consumption: 1109
    • Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - pollen, used excl. for food and other products other than...Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000 - other beverages than in the exc. in 21 - goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21 - in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096
    • Royal Decree N° 20, Table A, category IX, The reduced rate does not apply for: - 1516 2010 - margarine in 1517 (12%) - 1518 0010 - 1518 0091 - 1518 0099 - 1522 0099
    • Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: - crabs, crawfish,...Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: - crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, boiled only in water, chilled, frozen, dried, salted or in brine; and preparations and preserves of crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, in their shell, whole or in part in 1605 3010, 1605 3090, 1605 1000, 1605 5100, 1605 4000 30, 1605 4000 4, 1605 4000 70, 1605 5900
    • Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - nutritional supplements and preparations and additives (RD of...Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - nutritional supplements and preparations and additives (RD of 2/8/1999 on the trade and use of substances intended for animal nutrition) 2309 9010 up to and including 2309 1090 - sodium bicarbonate offered for sale in a packaging normally reserved for domestic use + only for the preparation of ready meals, pastries or desserts, with exclusion of any other possible use in 2836 3000 9000
  • Medical equipment.
    • Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. The reduced rate only applies for: - medical and...Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. The reduced rate only applies for: - medical and surgical support bandages in 3926 9097,3926 2000, 4014 9000, 4015 9000, 4016 1000 90, 4016 9997 90, 4017 0000, 4203, 6103 41-42-43-49, 6104 61-62-63-69, 6107 11-12-19-91-99, 6108 21-22-29, 6109, 6115, 6116, 6117 80, 6203 41-42-43-49, 6204 61-62-63-69, 6207 11-19-91-99, 6208 91 92 99, 6212 90, 6216, 6217 10, 6307 90, 6505 0090, 6506 91, 6506 9990
    • Royal Decree N° 20, Table A, category XXIII, N° 9 The reduced rate only applies for: - 0106 1900 if assistance dogs that assist persons...Royal Decree N° 20, Table A, category XXIII, N° 9 The reduced rate only applies for: - 0106 1900 if assistance dogs that assist persons with disabilities or illness and are trained in an assistance dog school recognized by the competent authority and equipment specially designed for service dogs - 4201 0000 equipment specially designed for those dogs
    • Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle...Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle glasses and contact lenses The reduced rate only applies for 6602 0000, 8523 2919, 8523 2990, 8523 4920, 8523 4990, 8523 5190, 8523 5990, 8523 8090, 8543 7009 99, 9005 1000, 9005 8000, 9013 8090 90, 9014 1000 90, 9015 10, 9017, 9101, 9102, 9103, 9105 if means of assistance specially designed for the visually impaired and the blind
    • Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2) RR only applies for: - sterile hypodermic syringes for single use,...Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2) RR only applies for: - sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens + apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110-3190
    • Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: - sterile hypodermic syringes for single use, intended...Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: - sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 3110 - puncture device, needles, test strips, specially designed for the use of the glucometer: 9018 3190 8017
    • Royal Decree N° 20, Table A, category XXIII, N° 14 - bras and bathing suits adapted to external breast prosthetics: The reduced rate only...Royal Decree N° 20, Table A, category XXIII, N° 14 - bras and bathing suits adapted to external breast prosthetics: The reduced rate only applies to bras and bathings suits prescribed by a physician, when they are intended to alleviate the effects of a chronic or long-term illness or of a disability in: 6112 41, 6112 49, 6211 12 00, 6212 10 90
    • Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2) The reduced rate only applies for: - screws,...Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2) The reduced rate only applies for: - screws, washers or the like for the treatment of fractures in the bone in 7318 1410 90, 7318 1535 90, 7318 1552 90, 7318 1562 90, 7318 1575 90, 7318 1595 90, 7318 1631 90, 7318 1900 90, 7318 2100 91-95-98, 7318 2200 91-95-98, 7318 2900 90, 8108 9090 99
    • Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for...Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for remedying or alleviating defects or ailments, which are held by the patient or are otherwise worn or implanted (1) The reduced rate only applies for: - batteries whose packaging clearly indicates that they are offered for sale for a specific use in hearing aids in 8506 10, 8506 30, 8506 40, 8506 5010, 8506 5090 10, 8506 5090 30, 8506 5090 90, 8506 60, 8506 80
    • Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED) The reduce rates only apply for: - batteries intended for...Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED) The reduce rates only apply for: - batteries intended for ED: 8506 5090 90, 8507 6000 90 - specific software and specific data storage card + Remotes for ED: 8523 5110, 8523 5190, 8543 7090 - ED: 9018 9084 - first aid or intervention kits linked to the use of the external defibrillator 9019 2000 - cabinets specially designed for the storage of ED: 9402 9000
    • Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3) The reduced rate only applies for: - (PICC) peripheral insertion...Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3) The reduced rate only applies for: - (PICC) peripheral insertion central catheters, introduced surgically and for a prolonged period into the human body for the purpose of administering intravenous medications (chemotherapy, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 - devices to be held in the hand, worn on the person or implanted in the body, to compensate for a deficiency or infirmity: 9019 2000
    • Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: - (PICC) peripheral insertion central catheters,...Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: - (PICC) peripheral insertion central catheters, introd. surgically + for a prolonged period into the human body for the purpose of adm. intravenous medications (chemo, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 - infusion pumps: 9018 9050 - glucometers, whether/not accompanied by their accessories: 9027 8017
    • Royal Decree N° 20, Table A, cat. XXIII, n° 3 to 5 The reduced rate only applies to: - walking frames: 8716 8000 - apparatus to be worn on...Royal Decree N° 20, Table A, cat. XXIII, n° 3 to 5 The reduced rate only applies to: - walking frames: 8716 8000 - apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110 - outpatient rehabilitators: 9019 1090 - aerosol devices and their accessories: 9019 2000 - anti-decubitus material: 9404 90 90
    • Royal Decree N° 20, Table A, category XXIII, N° 13 - hair prosthetics: The reduced rate only applies to hair prosthetics prescribed by a...Royal Decree N° 20, Table A, category XXIII, N° 13 - hair prosthetics: The reduced rate only applies to hair prosthetics prescribed by a doctor or dermatologist and used for the alleviation of the consequences of a chronic illness, a long-term illness or a disability in: - 6704 11 00, 6704 19 00, 6704 20 00, 6704 90 00
    • Royal Decree N° 20, Table A, category XXVI - Maintenance and repair work of the goods referred to in category XXII and XXIII, 2° to 8° and 11° The reduced rate also applies to the supplies, parts and accessories used in the execution of those works.
    • Royal Decree N° 20, Table A, category XXXIV, 3°: - the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog...Royal Decree N° 20, Table A, category XXXIV, 3°: - the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog school recognized by the competent authority and the services provided by veterinarians to these dogs: CPA-code? - the services provided by veterinarians in 75.00.11 to assistance dogs, referred to in category XXIII, 9°
    • Royal Decree N° 20, Table A, category XXXIV, 1° - Rental of goods referred to in category XXIII, 2° to 8° and 11° The reduced rate only applies to the rental in 77.29.19 of the mentioned goods
  • Funeral services.
    • The supply of coffins - Royal Decree N° 20, Table A, category XXIII, 1° The reduced rate only applies to urns and coffins in 3926 9097 60, 3926 9097 90, 4421 9100, 4421 9910, 4421 9999 99, 6914, 7419 99, 7907
    • The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for...The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for immediate consumption - the services supplied by waiters, servants and other persons intervening in the supply of food and drinks to consumers under conditions permitting consumption on the spot, - the services relating to the supply of crypts or tombs The reduced rate only applies for 96.03 in that context
  • Medicines.
    • Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - products offered for sale for oral consumption by humans,...Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000 - bone cements containing antibiotics having an action accessory to that of the device: 3006 4000 - sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99
    • Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - sterile hypodermic syringes for single use, intended for the...Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 31 -intrauterine IUDs (pessaries): 9018 9084
    • Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - pieces of bone conditioned to be implanted in the human body in order to totally or partially replace parts of the skeletons: 3001 9020, 3001 9098
    • Royal Decree N° 20, Table A, category XVII The reduced rates only applies to: -medicinal products registered as medicines/medicinal product...Royal Decree N° 20, Table A, category XVII The reduced rates only applies to: -medicinal products registered as medicines/medicinal product according to the Belgian law: 3002 1200, 3002 1900, 3002 1300, 3002 1400, 3002 1500, 3002 2000, 3002 3000, 3006 3000, 3006 7000, 3824 9958, 3002 9030, 3002 9050, 3002 9090, 3004, 3006 6000
    • Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - blood and platelets, plasma and white and red blood cells...Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - blood and platelets, plasma and white and red blood cells intended for administration to humans or animals for therapeutic or prophylactic use: 3002 1200, 3002 1900, 3002 9030, 3002 9090 - blood plasma intended for transfusions: 3002 1200, 3002 1900 - other than for establishing an in vitro diagnosis: 3002 9030
    • Royal Decree N° 20, Table A, category XXIII, n° 10 The reduced rate only applies to sanitary towels, tampons, panty liners and similar...Royal Decree N° 20, Table A, category XXIII, n° 10 The reduced rate only applies to sanitary towels, tampons, panty liners and similar products intended for the hygienic protection of women and intimate tissues intended for the hygienic protection of the genital area of ​​persons other than babies in 9619
  • Firewood. Royal Decree n° 20, Table A, category VII, 12° (firewood)
  • Plants and flowers.
    • Royal Decree N° 20, Table A, category VII, 11°, 12°, 13°, 14°, 15° - Live plants and other floricultural products, including bulbs, roots and the like, cut flowers and cut foliage (*1, see EXTRA INFO) also when supplied for the designing and the maintenance of gardens; wood
    • (*1) EXTRA INFO: *1 The reduced rate only applies to flowerpieces, wreaths, baskets, crates and similar composite articles, when at least...(*1) EXTRA INFO: *1 The reduced rate only applies to flowerpieces, wreaths, baskets, crates and similar composite articles, when at least 80 % of the cost of which is accounted for by the fresh produce specified in 0603 1100-0603 1980, 0604 2011, 0604 2019, 0604 2040, 0604 2090, 0604 9019. The reduced rate doesn’t apply to 0603 9000, 0604 9011, 0604 9091 and 0604 9099.
  • Books, newspapers and periodicals.
    • Newspapers, periodicals and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music
    • Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for -atlases; tourist guides and road maps; maps of cities,...Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for -atlases; tourist guides and road maps; maps of cities, municipalities and the like in 4905 9100, 4905 9900 -images which are clearly intended to be pasted or affixed to albums representing a series of images and in particular indicate the sequence number assigned to them in this album and the name of the series of which they are part and icons to be fixed to a wall to report the presence of an ED in 4911 9100 90
  • Art, collectors' items and antiques.
    RD N° 20, Table A, category XXI; For CN codes 9701 90 00, 9706 00 00 and 4911 91 00: excl. utensils and for CN code (9706 00 00): excl....RD N° 20, Table A, category XXI; For CN codes 9701 90 00, 9706 00 00 and 4911 91 00: excl. utensils and for CN code (9706 00 00): excl. articles composed of dried or preserved plants, animals or parts thereof, presented in such a way (e.g. in blocks of plastic, behind glass or between two sheets of glass stuck together) that because of their decorative appearance they are intended to decorate houses -stuffed animals and parts of stuffed animals made in large quantities from the same species
  • Farm inputs.
    • Royal Decree n° 20, Table A, category XII: - 8° fertilizers: the reduced rate only applies for: containing more than 0.01% iron by weight in 2835 2500; fertilizers in 31 - 9° animal products used for reproduction in 0511 1000, 0511 9190, 0511 9985
    • Royal Decree N° 20, Table A, category VII, 7° Plants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes
    • Royal Decree n° 20, Table A, category XII: - 8° fertilizers: the reduced rate only applies for: products that will apparently be used as...Royal Decree n° 20, Table A, category XII: - 8° fertilizers: the reduced rate only applies for: products that will apparently be used as fertilisers and will not be mixed with recognised plant protection products for agricultural use in 2509 0000 and 2522 2000; kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and not mixed with recognised plant protection products for agricultural use
    • Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20,...Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20, Table A, category I (75.00.11) and construction and maintenance of gardens (81.30.11) The reduced rate only applies for services in 01.61, 01.62, 01.64, 75.00.12 in that context The goods supplied with the agricultural services are subject to the VAT rate applicable to the goods as if delivered separately, e.g.
  • Sustainable energy.
    • Royal Decree N0 20, Table A, category XIV. The supply of electricity, heat through heating networks and natural gas used as heating fuel under residential contracts.
    • A temporary reduced rate of 6% to the supply with installation of heat pumps in private dwellings younger than 10 years (01.01.2026 – 31.12.2030)
  • Electricity. Royal Decree N° 20, Table A, category XIV: the supply of electricity under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5/1 of the Programme law of 27 december 2004
  • Natural gas. Royal Decree N° 20, Table A, category XIV: the supply of natural gas used as heating fuel under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5/1 of the Programme law of 27 december 2004
  • District heating. Royal Decree N° 20, Table A, category XIV: the supply of heat through heating networks under residential contracts for which, with the closure of the contract in mind, a business number has not been communicated by the customer natural person
  • Water supply. Royal Decree N°20, Table A, category XIII
  • Construction.
    Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI, XXXVII and that do not fall under the...Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI, XXXVII and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9, 43.11 in that context
  • Renovation.
    Renovation of private dwellings of more than 10 years old – under the conditions provided for in Royal Decree No. 20, Table A, category...Renovation of private dwellings of more than 10 years old – under the conditions provided for in Royal Decree No. 20, Table A, category XXXI, and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), central heating systems that use fossil fuels, including the burners and the control and monitoring devices connected to such systems,...). The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context.
  • Home renovation and repair.
    Supply, renovation and leasing of building used for school and supervision of schoolchildren - under the conditions provided for in Royal...Supply, renovation and leasing of building used for school and supervision of schoolchildren - under the conditions provided for in Royal Decree N° 20, Table A, category XL and which do not fall under the mentioned exceptions (such as cleaning services (81.22.11), …). Garden maintenance (81.30.11) is not excluded contrary to what is mentioned above. The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context
  • Social housing.
    Under the conditions provided for in Royal Decree N° 20, Table A, category XXXVII, the demolition and reconstruction of private dwellings...Under the conditions provided for in Royal Decree N° 20, Table A, category XXXVII, the demolition and reconstruction of private dwellings and the supply of reconstructed private dwellings, to the entire Belgian territory, to be mainly used as domicile by the builder/buyer or destined to be leased long-term (for social purposes or not) by the builder/buyer.
  • Passenger transport. Other transport of passengers as well as their accompanying unchecked luggage and animals - Royal Decree N° 20, Table A, category XXV
  • Writers, composers and performers.
    • The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply...The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply of advertising services (59.11.3) and the transfer and licensing of intellectual property rights on computer programs (58.29.50). The reduced rate only applies to 58.11.6, 58.12.3, 58.14.4, 58.19.30, 59.13.11, 59.20, 60.10.12, 60.2, 74.3, 77.40.1 in that context.
    • According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical...According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical works, circus, music hall or artistic cabaret shows and similar activities, which fall within the normal activity of actors, conductors'orchestra, musicians and other artists, even if these services are provided by a legal person with the exception of the advertising services. The reduced rate applies to 90.01 and 90.03 in that context.
  • Cultural events.
    Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception...Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the - right to use automatic entertainment devices - putting at disposal of movable goods. If the VAT exemption does not apply and provided that the services are covered by said category XXVIII, the reduced rate applies to 90.04, 91.02.10, 91.03.10, 91.04.11, 93.2
  • Sporting events. Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the: - right to use automatic entertainment devices - putting at disposal of movable goods
  • Shoe and leather repair. Royal Decree N° 20, Table A, category XXXIX, 2°
  • Clothing repair. Royal Decree N° 20, Table A, category XXXIX, 3°
  • Bicycle hire and repair. Royal Decree N° 20, Table A, category XXXIX, 1°
  • Social welfare bodies.
    • For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods...For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods listed in article 35 of that Code, of goods subject to the tax referred to in article 44, § 3, 1° of that Code, of goods acquired for use as capital goods, of works of art or collectors' items or antiques, under the conditions as set out in Royal Decree N° 20, Table A, category XXIIIbis
    • For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian...For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian VAT Code, of the operations listed in category XXXI, § 3, 3° to 6°, of the Table A in the Royal Decree N° 20, as well as the maintenance and repair of the goods listed in article 35 of the Code, including the supply of parts, equipment and accessories used to carry out these works, under the conditions as set out in Royal Decree N° 20, Table A, category XXXV

Reduced rate 12%

  • Foodstuffs. Royal Decree N° 20, Table B, category VI The reduced rate only applies for margarine in 1517
  • Social housing. Under the conditions provided for in Royal Decree N° 20, Table B, categories X and XI and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context
  • Hotel accommodation. Royal Decree N° 20, Table B, category IV
  • Restaurants and catering. Royal Decree N° 20, Table B, category I excluded the provision of beverages

Parking rate 12%

  • Parking rate (Art. 105a(3)). Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators.

0%: zero rate or exemption

  • Foodstuffs. Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk The exemption only applies to breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199
  • Medicines. Article 44, § 2, 1ter of the Belgian VAT Code for the supply of human organs and human blood
  • Books, newspapers and periodicals.
    • Exemption with deduction right - Newspapers and some periodical publications under the conditions provided for in Royal Decree N° 20, Table C, category I (on paper and digital) and that do not fall under the mentioned exceptions The reduced rate only applies for those goods in 4902
    • Article 44, § 3, 12° of the Belgian VAT Code, article 44, § 3, 9° of the Belgian VAT Code and article 44, § 3, 10° of the Belgian VAT Code...Article 44, § 3, 12° of the Belgian VAT Code, article 44, § 3, 9° of the Belgian VAT Code and article 44, § 3, 10° of the Belgian VAT Code The exemptions respectively only applies to: - deliveries, at face value, of postage stamps with a franking value within the country, fiscal stamps and other similar stamps in 4907 0010 - which are legal tender in the issuing country at the time of importation in 4907 0030 - securities in 4907 0090 in the context above
    • Books on loan by libraries (non-profit making organisations) - Article 44, § 2, 6° of the Belgian VAT Code
  • Passenger transport.
    • Sea passenger transport, international air passenger transport, transport of luggage and cars accompanied by passengers during sea passenger transport and international air passenger transport - Article 41, § 1, 1° of the Belgian VAT Code
    • The transport of sick or injured persons with specially equipped means of transport - Article 44, § 2, 1°, b), of the Belgian VAT Code
  • Writers, composers and performers.
    • Article 44, § 3, 3° of the Belgian VAT Code. The VAT exemption only applies to publishing agreement of literary and artistic works concluded by authors and performers.
    • Performing artists exempted if their services are rendered directly to the organisors according to article 44, §2, 8° of the Belgian VAT...Performing artists exempted if their services are rendered directly to the organisors according to article 44, §2, 8° of the Belgian VAT Code. The exemption only applies to: - artists (actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or those of circus shows,music halls or artistic cabaret) - speakers in meeting on educational topics for the participants - sport professionals.
  • Medical care. The exemption is applicable under the conditions as set out in article 44, § 1 and § 2, 1°, of the Belgian VAT Code
  • Cultural events. Institutions who are recognised by the government and whose revenues are only used to cover their operational costs according to article 44, § 2, 7° and 9° of the Belgian VAT Code The exemption only applies to 90.02.11, 90.04, 91.02.10, 91.03.10, 91.04.11 in that context.
  • Sporting events. Services provided by institutions not systemically aiming to make a profit and assigning revenues are only used to cover operational expenses according to article 44, § 2, 3° of the Belgian VAT Code. The VAT exemption only applies to the codes 93.11 and 93.12 if the latter conditions are met

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Belgium are dated 1 July 2026.

Each country defines what a reduced rate covers in its own law, often by CN code (Art. 98(4)), so the rate for a specific product depends on how that law reaches it (what a CN code is). The country's VAT law decides.

All 27 countries

The standard rate, and the lower rates with the VAT Directive's category each one falls under. A category name is a heading, not the scope of the rate: the scope is the country's own note. Each country name opens its full list with those notes, the zero rates and exemptions, and the regional rates.

CountryStandard rateReduced rates and their categoriesSuper-reduced, parking and 0% rates (zero rate or exemption)
Austria20%
10% Foodstuffs; Books, newspapers and periodicals; Hotel accommodation; Restaurants and catering and 6 more
13% Foodstuffs; Passenger transport; Farm inputs; Hand-made tapestries and 8 more
Also a regional rate
4.9% super-reduced: Foodstuffs
0% zero rate or exemption: Foodstuffs; Medicines; Passenger transport
Belgium21%
6% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 22 more
12% Foodstuffs; Hotel accommodation; Restaurants and catering; Social housing
12% parking: Parking rate (Art. 105a(3))
0% zero rate or exemption: Foodstuffs; Medicines; Books, newspapers and periodicals; Passenger transport and 4 more
Bulgaria20%
9% Foodstuffs; Medicines; Books, newspapers and periodicals; Hotel accommodation
-
Croatia25%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 6 more
13% Medicines; Newspapers; Children's car seats; Hotel accommodation and 6 more
-
Cyprus19%
5% Foodstuffs; Medicines; Children's car seats; Medical equipment and 13 more
9% Passenger transport; Hotel accommodation; Restaurants and catering
3% super-reduced: Books; Newspapers; Periodicals; Medical equipment and 3 more
0% zero rate or exemption: Cultural events
Czechia21%
12% Foodstuffs; Medicines; Periodicals; Children's car seats and 15 more
0% zero rate or exemption: Books, newspapers and periodicals; Passenger transport
Denmark25%-
0% zero rate or exemption: Passenger transport; Social welfare bodies; Writers, composers and performers; Cultural events and 2 more
Estonia24%
9% Medicines; Books, newspapers and periodicals; Medical equipment
13% Hotel accommodation
-
Finland25.5%
10% Newspapers; Periodicals
13.5% Foodstuffs; Medicines; Books, newspapers and periodicals; Passenger transport and 12 more
-
France20%
5.5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 9 more
10% Medicines; Passenger transport; Hotel accommodation; Restaurants and catering and 7 more
Also a regional rate
2.1% super-reduced: Medicines; Newspapers; Periodicals
0% zero rate or exemption: Medical care
Germany19%
7% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 13 more
0% zero rate or exemption: Electricity
Greece24%
6% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 5 more
13% Foodstuffs; Medicines; Children's car seats; Medical equipment and 15 more
Also a regional rate
4% super-reduced: Renovation of a home lived in by a non-owner
13% parking: Farm tools and equipment
0% zero rate or exemption: Medicines
Hungary27%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 7 more
18% Foodstuffs; Cultural events
0% zero rate or exemption: Newspapers
Ireland23%
9% Foodstuffs; Books, newspapers and periodicals; Restaurants and catering; Hairdressing
13.5% Medicines; Medical equipment; Hotel accommodation; Artists' photographs and 14 more
0% zero rate or exemption: Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 1 more
Italy22%
5% Foodstuffs; Medicines; Medical equipment; Passenger transport and 4 more
10% Foodstuffs; Medicines; Passenger transport; Hotel accommodation and 13 more
4% super-reduced: Foodstuffs; Books, newspapers and periodicals; Medical equipment; Chemical fertilisers and 2 more
Latvia21%
5% Books, newspapers and periodicals
12% Foodstuffs; Medicines; Medical equipment; Passenger transport and 3 more
0% zero rate or exemption: Sporting events; Medical care; Social welfare bodies; Writers, composers and performers and 1 more
Lithuania21%
5% Medicines; Books, newspapers and periodicals; Medical equipment
12% Passenger transport; Hotel accommodation; Cultural events
-
Luxembourg17%
8% Plants and flowers; Natural gas; Fossil fuels; Electricity and 12 more
14% Fossil fuels
3% super-reduced: Foodstuffs; Medicines; Books, newspapers and periodicals; Children's clothing and shoes and 18 more
8% super-reduced: Temporary exemptions and reduced rates (Art. 105a(2))
14% parking: Parking rate (Art. 105a(3)); Wine; Solid fuels, mineral oils and fuel wood; Washing and cleaning products and 4 more
0% zero rate or exemption: Passenger transport
Malta18%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 15 more
7% Hotel accommodation
12% parking: Securities custody; Credit management; Short-term hire; Body care services
0% zero rate or exemption: Foodstuffs; Medicines; Passenger transport; Radio and TV reception and 3 more
Netherlands21%
9% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 14 more
0% zero rate or exemption: Solar panels
Poland23%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Children's car seats
8% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 25 more
8% super-reduced: Temporary exemptions and reduced rates (Art. 105a(2))
Portugal23%
6% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 18 more
13% Foodstuffs; Restaurants and catering; Water supply; Fossil fuels
Also a regional rate
6% super-reduced: Temporary exemptions and reduced rates (Art. 105a(2))
13% parking: Parking rate (Art. 105a(3))
Romania21%
11% Foodstuffs; Medicines; Books, newspapers and periodicals; Hotel accommodation and 7 more
0% zero rate or exemption: Medical equipment
Slovakia23%
5% Foodstuffs; Medicines; Newspapers; Medical equipment and 6 more
19% Foodstuffs; Restaurants and catering; Electricity
-
Slovenia22%
5% Books, newspapers and periodicals; Rescue equipment
9.5% Foodstuffs; Medicines; Medical equipment; Plants and flowers and 28 more
-
Spain21%
10% Foodstuffs; Medicines; Medical equipment; Passenger transport and 21 more
4% super-reduced: Exemptions and super-reduced rates (Art. 105a(1))
Sweden25%
6% Foodstuffs; Books, newspapers and periodicals; Medical equipment; Passenger transport and 3 more
12% Hotel accommodation; Restaurants and catering; Hand-made tapestries; Paintings and drawings and 8 more
-

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each EU country, read 8 October 2026. TEDB's entries are dated 1 July 2026 for 24 countries, 1 January 2026 for Cyprus and Portugal, and 1 January 2025 for Greece.

What the rate types mean

  • Standard: the rate on everything the country has not put on a lower rate or exempted. No EU country may set it below 15% (VAT Directive, Art. 96 and 97).
  • Reduced: a lower rate for goods and services the country lists. TEDB sorts each one into categories that follow the VAT Directive's lists: foodstuffs, medicines, books, passenger transport and so on. The country's own note says what the rate covers there.
  • Super-reduced and parking: two more rate labels in TEDB. A country that has one lists it with its categories, as it does for a reduced rate.
  • 0%: a zero rate or an exemption. TEDB does not separate them, and the Directive treats them differently (Art. 98(2)). The answer for a country shows these apart from the reduced rates. A category can sit at 0% and at a reduced rate, and then both appear.
  • Regional: a rate that applies in only part of a country, for example the Azores and Madeira for Portugal, or Corsica for France. The VAT Directive does not apply to the Canary Islands or to the French territories in Article 349 of the Treaty on the Functioning of the European Union, the overseas departments among them (Art. 6(1)(b) and (c)), so a rate listed for those places is not the country's standard rate. The answer names the region.

Whose VAT rate you charge

Goods already in the EU that you ship to a consumer in another EU country carry the VAT of the country the parcel goes to (Art. 33(a)). The exception is a business established in one EU country whose sales to consumers in other EU countries do not exceed EUR 10,000 this year and did not last year (Art. 59c): it charges the VAT of its own country. A business outside the EU has no such threshold. The one-stop shop lets you declare the VAT of all those countries in one return (Art. 369b): VAT OSS. Parcels imported from outside the EU pay import VAT at the border instead, unless the VAT is declared through the import one-stop shop (IOSS, up to EUR 150; Art. 369l and Art. 143(1)(ca)). The full rules are in EU VAT for online sellers.

A worked example

You ship goods to a customer in Germany. Choose Germany, and on 8 October 2026 this is the answer:

Germany

The standard VAT rate in Germany is 19%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Germany entered in TEDB. Germany's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 7%

  • Foodstuffs. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live animals, meat, milk and so on. For legal certainty please have a look at the German VAT Act.
  • Medicines. Article 98 (2) and Annex III of the VAT Directive: Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as products for monthly hygiene purposes and so on. For legal certainty please have a look at the German VAT Act.
  • Plants and flowers. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live plants, bulbs, roots and so on. For legal certainty please have a look at the German VAT Act.
  • Books, newspapers and periodicals. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on. For legal certainty please have a look at the German VAT Act.
  • Newspapers. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% e.g. excluding newspapers whose content is harmful to minors or is predominantly devoted to advertising. For legal certainty please have a look at the German VAT Act.
  • Periodicals. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% e.g. excluding periodicals whose content is harmful to minors or is predominantly devoted to advertising. For legal certainty please have a look at the German VAT Act.
  • Collectors' stamps. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Medical equipment.
    • Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as wheelchairs, orthopaedic appliances, human body replacement parts and so. For legal certainty please have a look at the German VAT Act.
    • Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as wheelchairs, orthopaedic appliances, human body replacement parts and so on. For legal certainty please have a look at the German VAT Act.
  • Paintings and drawings. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Original prints. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Original sculptures. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Imported collections and collectors' pieces. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Social welfare bodies.
    • Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical...Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical...Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Passenger transport.
    • Reduced rate on local transport (within a local community or if the transport distance does not exceed 50 km) and rail-bound transport. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate on local transport (within a local community or if the transport distance does not exceed 50 km) and rail-bound transport. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Cultural events.
    • Reduced rate only on admissions to theatres, concerts and museums, as well as circus performances, performances as performers and transactions directly linked to the operation of zoological gardens. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate only on admissions to theatres, concerts and museums, as well as circus performances, performances as performers and transactions directly linked to the operation of zoological gardens. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Hotel accommodation.
    • Only for short-term accommodation. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Only for short-term accommodation. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Medical care.
    • Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Writers, composers and performers.
    • See preliminary remarks to “Reduced rates” and the “General comments” field.
    • See preliminary remarks to “Reduced rates” and the “General comments” field
  • Water supply. No reduced rate for bottled water, healing water and steam

0%: zero rate or exemption

  • Electricity. Article 12 paragraph 3 of the German VAT Act contains a list of services falling under the zero rate e.g. the supply of certain photovoltaic power. For legal certainty please have a look at the German VAT Act.

Out of scope, listed as 0%

  • Radio and TV reception. Public radio and television broadcasting services are out of scope.

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Germany are dated 1 July 2026.

An item with a net price of EUR 100 that takes the standard rate carries EUR 19 of VAT, EUR 119 in all. A printed book is in the books, newspapers and periodicals group, which Germany lists at 7%: EUR 100 net carries EUR 7 of VAT, EUR 107 in all. Which group an item belongs to is set by German law, often by CN code.

Run the lookup for Germany to see the answer on the page.

United Kingdom

The United Kingdom is not in the EU, so TEDB has no rates for it. UK law sets them (Value Added Tax Act 1994, section 2). GOV.UK lists a standard rate of 20%, a reduced rate of 5% and a zero rate of 0%, read 8 October 2026.

Where the rates come from

The rates are those of the Commission's Taxes in Europe Database (TEDB), read 8 October 2026. Each EU country enters its own rates and notes. The rates are each country's law, and the country's VAT law decides. Changes made here: the category names are shortened, the CN code lists are left out, and a web link inside a note is removed. Every note is shown in full; a long one opens from its first words.