EU VAT rates: standard and reduced rates in all 27 countries

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Spain

The standard VAT rate in Spain is 21%.

TEDB also has a separate 7% entry headed "Canary Islands". The VAT Directive does not apply to the Canary Islands (Art. 6(1)(b)), so that is not Spain's standard rate. The standard rate of Spain is the 21% above.

Each heading is a category from the VAT Directive's lists. The note under it is the one Spain entered in TEDB. Spain'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 10%

Medicines. products used for contraception and sanitary protection will be taxed at a VAT reduced 4% VAT rate from now on (see below)
Sustainable energy. 2026. Temporary use (1st Aug to 30th Sep) for certain electricity supplies, natural gas supply, wood used as firewood.
Hand-made tapestries. TEDB gives no note on what this covers in Spain. The Directive's category reads: Tapestries and wall textiles made by hand from original designs by artists, in at most eight copies of each.
Medical equipment. excluding 9018 90 30 subject to 4%
Paintings and drawings. TEDB gives no note on what this covers in Spain. The Directive's category reads: Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery and studio back cloths (CN code 9701).
Original prints. TEDB gives no note on what this covers in Spain. The Directive's category reads: Original engravings, prints and lithographs made entirely by hand by the artist, in limited numbers.
Artists' photographs. 9702.00.00
Original sculptures. TEDB gives no note on what this covers in Spain. The Directive's category reads: Original sculptures and statuary in any material, made entirely by the artist.
Sculpture casts. 9703.00.00
Foodstuffs. As from 01/01/2021 sugar-sweetened beverages are subject to the standard VAT rate (21%)
Artists' ceramics. 9703.00.00
Enamels on copper. 9703.00.00
Collectors' stamps. 9704.00.00
Imported collections and collectors' pieces. 9705.00.00
Goods over 100 years old. 9706.00.00
Farm inputs. TEDB gives no note on what this covers in Spain. The Directive's category reads: Goods and services normally used in agricultural production, excluding capital goods such as machinery or buildings.
Street cleaning and waste. TEDB gives no note on what this covers in Spain. The Directive's category reads: Street cleaning, refuse collection and waste treatment, other than by public bodies.
Home renovation and repair. TEDB gives no note on what this covers in Spain. The Directive's category reads: Renovation and repair of private dwellings, excluding materials that are a significant part of the value of the service.
Passenger transport. TEDB gives no note on what this covers in Spain. The Directive's category reads: Transport of passengers and their luggage.
Hotel accommodation. TEDB gives no note on what this covers in Spain. The Directive's category reads: Hotels and similar places to stay, holiday accommodation and camping or caravan pitches.
Restaurants and catering. TEDB gives no note on what this covers in Spain. The Directive's category reads: Restaurant and catering services; a country may leave drinks out.
Cultural events. TEDB gives no note on what this covers in Spain. The Directive's category reads: Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar.
Sporting events. The 10% rate only applies to the amateur sporting events.
Social welfare bodies. The 10% rate only applies to not accessory supply of good. The supply of services is exempted
Water supply. TEDB gives no note on what this covers in Spain. The Directive's category reads: Supply of water.

Super-reduced rate 4%

Exemptions and super-reduced rates (Art. 105a(1)). TEDB gives no note on what this covers in Spain. The Directive's category reads: Goods and services under the exemptions and super-reduced rates that Article 105a(1) of the VAT Directive allows.

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

Country	Standard rate	Reduced rates and their categories	Super-reduced, parking and 0% rates (zero rate or exemption)
Austria	20%	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
Belgium	21%	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
Bulgaria	20%	9% Foodstuffs; Medicines; Books, newspapers and periodicals; Hotel accommodation	-
Croatia	25%	5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 6 more 13% Medicines; Newspapers; Children's car seats; Hotel accommodation and 6 more	-
Cyprus	19%	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
Czechia	21%	12% Foodstuffs; Medicines; Periodicals; Children's car seats and 15 more	0% zero rate or exemption: Books, newspapers and periodicals; Passenger transport
Denmark	25%	-	0% zero rate or exemption: Passenger transport; Social welfare bodies; Writers, composers and performers; Cultural events and 2 more
Estonia	24%	9% Medicines; Books, newspapers and periodicals; Medical equipment 13% Hotel accommodation	-
Finland	25.5%	10% Newspapers; Periodicals 13.5% Foodstuffs; Medicines; Books, newspapers and periodicals; Passenger transport and 12 more	-
France	20%	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
Germany	19%	7% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 13 more	0% zero rate or exemption: Electricity
Greece	24%	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
Hungary	27%	5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 7 more 18% Foodstuffs; Cultural events	0% zero rate or exemption: Newspapers
Ireland	23%	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
Italy	22%	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
Latvia	21%	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
Lithuania	21%	5% Medicines; Books, newspapers and periodicals; Medical equipment 12% Passenger transport; Hotel accommodation; Cultural events	-
Luxembourg	17%	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
Malta	18%	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
Netherlands	21%	9% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 14 more	0% zero rate or exemption: Solar panels
Poland	23%	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))
Portugal	23%	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))
Romania	21%	11% Foodstuffs; Medicines; Books, newspapers and periodicals; Hotel accommodation and 7 more	0% zero rate or exemption: Medical equipment
Slovakia	23%	5% Foodstuffs; Medicines; Newspapers; Medical equipment and 6 more 19% Foodstuffs; Restaurants and catering; Electricity	-
Slovenia	22%	5% Books, newspapers and periodicals; Rescue equipment 9.5% Foodstuffs; Medicines; Medical equipment; Plants and flowers and 28 more	-
Spain	21%	10% Foodstuffs; Medicines; Medical equipment; Passenger transport and 21 more	4% super-reduced: Exemptions and super-reduced rates (Art. 105a(1))
Sweden	25%	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.