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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.

Rates read

Look up a country

One of the 27 EU countries.

Greece

The standard VAT rate in Greece is 24%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Greece entered in TEDB. Greece'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%

  • Medical equipment.
    • For tariff headings of goods intended for the service of persons with vision disabilities, the reduced rate applies only on wristwatches...For tariff headings of goods intended for the service of persons with vision disabilities, the reduced rate applies only on wristwatches (Braille) (9102), on writing boards (Braille), measures (Braille) (9017), electronic sticks (6602), 4 track cassette tapes (Braille) (8519), Braille display (8528), scanner (8471), Braille note taker (8472)
    • Reduced rate applies only on dialysis filters, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018 and lines dialysis, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018.
    • For tariff heading 9018, reduced rate applies only on defibrillators
    • For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on sugar measuring tapes (3822),luminous system alarm (8531), light signal receiver (8517)
    • For tariff headings of goods intended to service people with vision disabilities the reduced rate applies only on white sticks (6602)...For tariff headings of goods intended to service people with vision disabilities the reduced rate applies only on white sticks (6602) Braille typewriters (8472), on computer programs (jaws, supernova, hall, loudspeaker, fine reader, cellphone programs in Greek and foreign version-mobile speak, speaking phone) (8523), on Braille printers (8443) writing frames for people with reduced abilities vision (Braille) (3926)
  • Books, newspapers and periodicals.
    • On line publications of audiovisual books
    • Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on...Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on a material backing of tariff headings 8523 and 8543 and on devices of tariff heading 8519. Also, reduced rate applies on music handwritten or printed, illustrated or not, whether or not bound of tariff heading 4904.
  • Cultural events.
    • The reduced rate applies on admission to cinemas
    • The reduced rate applies on admission to theatres' plays and to concerts
  • Medical care. The performance of radiotherapy operations - defined in a specific Ministerial Decision - in so far as they are not exempt pursuant to Article 27 of the Greek VAT Code
  • Foodstuffs.
    • For tariff headings 1213, 1214 and 1005, 1103, 1104 reduced rate applies only straw and husks of raw cereals, whether or not chopped,...For tariff headings 1213, 1214 and 1005, 1103, 1104 reduced rate applies only straw and husks of raw cereals, whether or not chopped, ground, pressed or pelleted, Sweden turnips (turnips), fodder beet, fodder roots, fodder (FOIN, LUZERNE), clovers, fodder cabbage, fodder for lupine, vetch and similar livestock products, whether or not agglomerated in the form of pellets and Corn
    • For tariff headings 2301, 2302, 2303, 2304, 2305, 2306, 2307, 2308 reduced rate applies only on residues and wastes of industrial foodstuffs
    • For tariff heading 2309 reduced rate applies only on foods prepared for animals, excluding food for dogs or cats
  • Medicines.
    • For tariff heading 2207 reduced rate applies only on denatured ethyl alcohol which is intended as a raw material for the production of antiseptics and pure ethyl alcohol, non-denatured, of agricultural origin, 95% alcoholic strength, available bottled at retail
    • •For tariff headings 3401,3402 reduced rate applies only on soap and other preparations for personal hygiene •For tariff headings 3307,3401,2828,3402,3808,3824 reduced rate applies only on antiseptic solutions, antiseptic wipes and other antiseptic preparations
    • For tariff headings 2844, 3006, 3002, 3822 and 3824 reduced rate applies only on radioactive, shadow and other preparations or reagents for...For tariff headings 2844, 3006, 3002, 3822 and 3824 reduced rate applies only on radioactive, shadow and other preparations or reagents for human medicine (for diagnostic or therapeutic purposes). After the cease of EU Directive 2020/2020 on 31/12/2022, the diagnostic rapid and PCR tests are also included in tariff heading 3822.
    • Reduced rate applies only on medicaments for human medicine of tariff heading 3003 and 3004 and vaccines and immunological products for human medicine of tariff heading 3002
    • For tariff headings 3926, 4015, 4818, 6307, reduced rate applies only on protective masks and gloves for medicine (for protection against viruses and prevention of disease transmission for hospital and private use)
  • Natural gas. Reduced rate applies only on supply of natural gas of tariff heading 2711
  • Electricity. TEDB gives no note on what this covers in Greece. The Directive's category reads: Supply of electricity.
  • Farm inputs. Fertilizers
  • Newspapers. Reduced rate applies only on newspapers and periodicals printed, whether illustrated or with advertisements of tariff heading 4902

Reduced rate 13%

  • Foodstuffs.
    • •For tariff heading 0101 excluded race horses. •For tariff heading 0106, reduced rate applies only on rabbits, pigeons, quail, pheasants,...•For tariff heading 0101 excluded race horses. •For tariff heading 0106, reduced rate applies only on rabbits, pigeons, quail, pheasants, partridges, hares and other animals and birds, live, intended for human consumption. Animals set are reared for fur. Bees. Mites (insects used in crops instead of pesticides). •For tariff heading 0301, excluded live fish for decoration
    • •For tariff heading 0603,0604, reduced rate applies only on flowers and flower buds, and other parts of plants, without flowers nor flower...•For tariff heading 0603,0604, reduced rate applies only on flowers and flower buds, and other parts of plants, without flowers nor flower buds, and greenery, moss and lichens, for bouquets or decorations, fresh. •For tariff heading 1108, reduced rate applies only on flour milling products, starches of all kinds.
    • •For tariff heading 1604 excluded caviar •For tariff heading 2009 reduced rate applies only on preparations of vegetables, fruits and fruit or other parts of plants, as well as fruit and vegetable juices
    • •For tariff headings 2103, 2104 reduced rate applies only on dough for puffing dough, prepared,preparations for sauces and sauces prepared,...•For tariff headings 2103, 2104 reduced rate applies only on dough for puffing dough, prepared,preparations for sauces and sauces prepared, mustard prepared, preparations for soups and broths, prepared soups and broths, ice creams even if they contain cocoa •For tariff heading 2201 reduced rate applies only on waters, including natural or artificial mineral waters, without added sugar or other sweetening matter, not flavored, not gas, ice and snow
    • For tariff heading 2106 reduced rate applies only on food preparations not elsewhere specified or included, with the exception of food supplements in any form and compound alcohol preparations, other than those based on fragrant substances, of a kind used in the manufacture of beverages
    • •For tariff heading 2202 reduced rate applies only on non-alcoholic beverages, without added alcohol in any proportion • For tariff heading 2201 reduced rate applies only on aerated waters
    • For tariff heading 1211 reduced rate applies only artemisia, basil, chamomile, common marjoram, mallow, rosemary, peppermint (mint) of all varieties, oregano, rosemary, sage, mountain tea, bittersweet, hot and spicy cloves, fresh or dry, whether or not cut, broken or powdered
    • For tariff heading 1212 reduced rate applies only on carob, sugar beet, cane, chilled, frozen or dried, whether or not powdered. Pits and...For tariff heading 1212 reduced rate applies only on carob, sugar beet, cane, chilled, frozen or dried, whether or not powdered. Pits and almonds fruits and other vegetable products (including roots) chicory, not roasted, of the variety CICHORIUM INTYBUS SATIVUM), which mainly for human consumption and not named nor are they included elsewhere
    • •For tariff heading 1301 reduced rate applies only on mastic (white or not) raw •For tariff headings 1512,1515 reduced rate applies only on...•For tariff heading 1301 reduced rate applies only on mastic (white or not) raw •For tariff headings 1512,1515 reduced rate applies only on soybean oil, peanut oil, sunflower oil, cotton oil (cottonseed oil), corn oil, sesame oil and their fractions, whether or not refined but not chemically transformed •For tariff heading 1516 reduced rate applies only on edible mixtures or preparations of animal fats or oils or vegetable or from fractions of various fats or oils of Chapter 15
  • Water supply. TEDB gives no note on what this covers in Greece. The Directive's category reads: Supply of water.
  • Medical equipment.
    • •For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on filter bags for liquid filtration collection (3926),Y connectors, venipuncture kit during dialysis (9018), bicarbonate cartridges (2836), titanium binder (9018, 8108)
    • •For tariff headings of goods intended for the service of persons with disabilities needs,the reduced rate applies only on connection and drainage line, drainage bags (3926), coupling cartridges, clamp (claws) (9018), peritoneal suitcase SMART PD CASE (9018, 4202), consumables for colostomies (3006)
    • •For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on toilet Lift, handicapped bathtubs (3922), on swimsuit mastectomy, mastectomy bra (6212, 6112, 6211)
    • For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on bathroom Seats (3922, 9401), chain pump for mediterranean anemia (9018), tracheostomy system tracheotomy filters (9018), walker (6602, 9021), tripod (6602, 9021)
    • •For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on socks or KG (6115,6217), stump socks (6307)
    • •For tariff heading 8428, reduced rate applies only on special lifting equipment (stairs, lifts, machinery up and down disabled and the like), used for service for the disabled •For tariff heading 8714, reduced rate applies only on wheelchair spare parts and back
    • For tariff heading 9018, reduced rate applies only on contraceptives called "intrauterine contraceptives", catheters for human medical use, feeding syringes, blood pressure gauges talking, needles (for insulin pens), artificial kidney needles, insulin injection devices
    • For tariff heading 9021, reduced rate applies only on orthopedic articles and apparatus, including medical bands, bandages and crutches,...For tariff heading 9021, reduced rate applies only on orthopedic articles and apparatus, including medical bands, bandages and crutches, narthexes, supports and other articles and apparatus for fractures, supplies and appliances intent, devices to facilitate hearing in the deaf and others devices held by hand, carried by persons or introduced to the human body in order to make up for a deficiency or treatment of a disability. The parts and accessories of above goods are excluded
  • Medicines. TEDB gives no note on what this covers in Greece. The Directive's category reads: Pharmaceutical products for health care, prevention and treatment of people and animals, including contraception and sanitary protection.
  • Passenger transport.
    • The reduced rate applies ONLY to transport of passengers and their luggage.
    • For tariff heading 6506 reduced rate applies only on bicycle safety headgear (bicycle helmets)
  • Hotel accommodation.
    In this category, also the short-term accommodation (airbnb type) is included, only in the case where the lessor is (a) a legal entity or...In this category, also the short-term accommodation (airbnb type) is included, only in the case where the lessor is (a) a legal entity or (b) natural person, who shall supply at least 3 immovable properties (e.g. house, flat, rooms in a flat etc) in order to be included. In ALL other cases of short-term accommodation (i.e. NATURAL persons that supply 1 or 2 immovable properties) this service is VAT exempted.
  • Restaurants and catering.
    The reduced rate (RR) applies to restaurant and catering services, excluding night clubs. Moreover, the RR applies to the delivery or...The reduced rate (RR) applies to restaurant and catering services, excluding night clubs. Moreover, the RR applies to the delivery or take-away of non-alcoholic beverages (nAB) from companies that are dealing with restaurant and catering services. The standard rate still applies to alcoholic beverages IN ANY CASE (i.e. serving, delivery or take away) and ONLY in the serving of nAB
  • Sporting events. The reduced rate rate applies ONLY on the use of gym's services
  • Cultural events.
    • The reduced rate applies on dancing schools
    • The reduced rate applies on admission to zoos
  • Home care. TEDB gives no note on what this covers in Greece. The Directive's category reads: Domestic care such as home help and care of the young, elderly, sick or disabled.
  • Social welfare bodies. The supply of services by old people’s homes etc in the framework of social wellbeing, in so far as they are not exempt pursuant to Article 27 of the Greek VAT Code
  • Farm inputs. For tariff heading 3808, excluded insect repellents, disinfectants for household uses, insecticides and cockroaches presented in propellant or powder bottles for household use
  • Children's car seats. For tariff headings of goods for baby safety and protection, the reduced rate applies only on absorbent diapers for babies, of any material (9619) and car seats for children and their parts (9401)
  • Paintings and drawings. Reduced rate applies on tariff heading 9701 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors
  • Original prints. Reduced rate applies on tariff heading 9702 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors
  • Sculpture casts. Reduced rate applies on tariff heading 9703 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors
  • Collectors' stamps. Reduced rate applies on tariff heading 9704 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors
  • Imported collections and collectors' pieces. Reduced rate applies on tariff heading 9705 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors
  • Goods over 100 years old. Reduced rate applies on tariff heading 9706 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

Regional rate 17%

  • The Aegean Islands of Leros, Lesvos, Kos, Samos and Chios (L. 4811/2021 and Ministerial Decision A 1150/2021)

Super-reduced rate 4%

  • Renovation of a home lived in by a non-owner. Applies to contract-based works that are solely connected with the removal of architectural barriers that hinder the mobility of persons with disabilities, in private or public buildings, or buildings of public interest.

Parking rate 13%

  • Farm tools and equipment.
    • Reduced rate applies only on water storage tanks that can be used to store water for irrigation or drainage or firefighting or fish farming of tariff headings 3925, 3926, 6810, 6811, 7309, 7310, 7611, 7612
    • Reduced rate applies only on pumps for liquids, air pumps and air compressors for fish tanks, mobile silos, greenhouses, fish tanks made of...Reduced rate applies only on pumps for liquids, air pumps and air compressors for fish tanks, mobile silos, greenhouses, fish tanks made of glass, accumulator shells, floating fish farming structures of tariff headings 8413, 8414, 8716, 9406, 7020, 8479, 8907 which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry
    • Reduced rate applies only on agricultural and forestry tractors, agricultural machines, devices and tools of tariff headings 8701, 8201,...Reduced rate applies only on agricultural and forestry tractors, agricultural machines, devices and tools of tariff headings 8701, 8201, 8413, 8419, 8424, 8432, 8433, 8434, 8435, 8436, 8437, which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry

0%: zero rate or exemption

  • Medicines. Zero rate is applied only on vaccines for the prevention and diagnosis of Covid-19 disease for tariff heading 3002

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Greece are dated 1 January 2025.

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.