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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.

Malta

The standard VAT rate in Malta is 18%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Malta entered in TEDB. Malta'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 5%

  • Medical equipment.
    • This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 2): - hoists (8425 11 90 and...This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 2): - hoists (8425 11 90 and 8425 19 91); - platform lift/swimming pool lifters (8428 10 91 and 8428 20 99); - chairlifts (8428 60 00); - bath tub lifters (8428 90 98); - lifts to get wheelchair into a car (8428 90 98); - braille typewriters (8469 12 00, 8469 20 00 and 8469 30 00);
    • This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 3): - amplifiers for...This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 3): - amplifiers for communication devices for people with impaired hearing (8518 40 91 and 8518 40 99); - children special walkers, prone standers, wheelchairs (manual), special seats/buggies/wheelchairs (8713 10 00); - wheelchairs (electrical) (8713 90 00)
    • This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 1): - raised toilet seats (3924...This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 1): - raised toilet seats (3924 90 00); - pressure relief cushions (4014 90, 8714 20 00 and 9404 90); - padded/inflatable toilet seats (4016 95 00 and 4016 99 98); - pressure relief mattresses (6306 41 00, 6306 49 00, 9404 21 and 9404 29); - white sticks (6602 00 00); - walking sticks and ferrules (6603 90 00); - gutter frames (7325 10, 7325 99, 7326 19, 7326 90 and 7907 00);
    • This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 4): - car adaptation-handcontrols, swivel seats (9401 30 10 and 9401 30 90); - toilet frames/surrounds (9401 79 00); - special feeder chairs (9402 90 00); - mouthsticks (9608 39 90)
  • Medicines.
    - Medical accessories: This reduced rate does not apply to medical accessories falling under CN codes 3001 and 3002 where such items are...- Medical accessories: This reduced rate does not apply to medical accessories falling under CN codes 3001 and 3002 where such items are used for therapeutic or prophylactic purposes; - For code 3307 90 00, the reduced rate applies solely to solutions for contact lenses. - In May 2020, the reduced rate has been extended to protective face masks and visors, excluding diving equipment.
  • Paintings and drawings. Reduced rate only limited to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Original prints. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Original sculptures. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Collectors' stamps. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Imported collections and collectors' pieces. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Goods over 100 years old. Reduced rate only applicable to antiques as defined in the VAT Act.
  • Home care. TEDB gives no note on what this covers in Malta. The Directive's category reads: Domestic care such as home help and care of the young, elderly, sick or disabled.
  • Clothing repair. Reduced rate applies to the minor repairing of clothing and household linen (including mending and alteration).
  • Shoe and leather repair. Reduced rate applies to the minor repairing of shoes and leather goods.
  • Cultural events. This reduced rate does not extend to online performances and applies only to admission to museums, art exhibitions, concerts and theatres. No applicable CPA code.
  • Sculpture casts. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Enamels on copper. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Hand-made tapestries. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Artists' ceramics. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Artists' photographs. Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.
  • Foodstuffs. Some confectionery & similar items are taxed at the reduced rate of 5%.
  • Books, newspapers and periodicals. (i) Not applicable to library loans, and "production of publications of non-profit-making organisations and services related to such production". (ii) This reduced rate has been extended to also include e-books.
  • Newspapers. This reduced rate has been extended to also include e-newspapers.
  • Periodicals. This reduced rate has been extended to also include periodicals provided electronically.

Reduced rate 7%

  • Hotel accommodation. The reduced rate is limited to accommodation required to be licensed in virtue of the Malta Travel and Tourism Services Act (or any Act substituted therefor).

Parking rate 12%

  • Securities custody. TEDB gives no note on what this covers in Malta. The Directive's category reads: Custody and management of securities.
  • Credit management. TEDB gives no note on what this covers in Malta. The Directive's category reads: Management of credits and credit guarantees by someone other than the lender.
  • Short-term hire.
    Hiring of a pleasure boat to a person according to an agreement for any term or part of a term that, when added to the term of a previous...Hiring of a pleasure boat to a person according to an agreement for any term or part of a term that, when added to the term of a previous hiring, of the same goods or of other goods of the same kind, to the said person during the previous twelve (12) months ending on the date of the beginning of the existing hiring, does not exceed five (5) weeks.
  • Body care services.
    Services consisting of the care of the human body required to be delivered by a person in the exercise of any profession regulated by the...Services consisting of the care of the human body required to be delivered by a person in the exercise of any profession regulated by the Health Care Professions Act (Cap.464), including services supplied in the course of a health studio business or similar business, but not including exempt supplies referred to in item 11 of Part Two of the Fifth Schedule.

0%: zero rate or exemption

  • Foodstuffs.
    • Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit). The above exemption does not apply...Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: (1) 0101.10.10.00; 0106.11.00.00; 0106.12.00.00; 0106.19.90.00; 0106.20.00.00; 0106.31.00.00; 0106.32.00.00; 0106.39.90.00; 0106.90.00.00 (2) 0206.10.10.00; 0206.29.10.00; 0206.80.10.00; 0206.90.10.00 (3) 0301.10.10.00; 0301.10.90.00
    • Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 2). The above exemption does...Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 2). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: (1) 1207.30.90; 1207.99.91.00; 1209.30.00.00; 1209.99.10; 1209.99.91.00; 1209.99.99.00; 1211.90.30 (2) 1301.10.00.00; 1302.11.00; 1302.14.00; 1302.19.05; 1302.19.30; 1302.19.91; 1302.19.98; 1302.20.10; 1302.20.90
    • Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 3). The above exemption does...Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 3). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: 1501.00.11.00; 1502.00.10.00; 1511.10.10.00; 1511.90.91.00; 1512.11.10.00; 1512.19.10.00; 1512.21.10.00; 1512.29.10.00; 1513.11.10.00; 1513.19.30.00; 1513.21.11.00; 1513.21.19.00; 1513.29.30.00
    • Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 4). The above exemption does...Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 4). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: (1) 1515.90.15.00;1515.90.15.90;1515.90.21.00; 1515.90.31.00;1515.90.40.00;1515.90.60.00; 1516.20.10.00; 1517.90.93; 1521.90.10.00 (2) 2006.00.10; 2009 (3) 2105.00; 2106.90.20.00; 2106.90.98.33; 2106.90.98.37; 2106.90.98.39 (4) 2307.00
  • Medicines.
    • Supply of pharmaceutical products taxed at 0% (exempt with credit) from VAT. Pharmaceutical products refers to the goods specified in the...Supply of pharmaceutical products taxed at 0% (exempt with credit) from VAT. Pharmaceutical products refers to the goods specified in the Customs Tariff contained in the First Schedule to the Import Duties Act classified under the CN codes listed. The exemption does not apply to items falling under sub-headings 3001 and 3002 where these items are not used for therapeutic or prophylactic purposes
    • With effect from 01/01/2025 the supply of medical items essential to compensate and overcome cancer in humans (mastectomy undergarments,...With effect from 01/01/2025 the supply of medical items essential to compensate and overcome cancer in humans (mastectomy undergarments, urinary incontinence management devices, vacuum constriction devices, scalp cooling systems, absorbent incontinence care products and supportive medical undergarments).
  • Passenger transport.
    The exemption applies to domestic public passenger transport on scheduled routes per regulation 68B, international air and sea passenger...The exemption applies to domestic public passenger transport on scheduled routes per regulation 68B, international air and sea passenger transport, scheduled inter-island sea transport by authorized carriers, regular sea passenger transport, and regular transport of students and workers to and from recognized educational establishments and workplaces.
  • Radio and TV reception. The exemption is limited to all activities of public radio and television bodies, excluding those of a commercial nature.
  • Medical care.
    • Exemption is limited to the provision of medical care by persons in the exercise of any profession regulated by the Health Care Professions...Exemption is limited to the provision of medical care by persons in the exercise of any profession regulated by the Health Care Professions Act, the Psychology Profession Act, the Counselling Profession Act, the Psychotherapy Profession Act (or any Acts which may substitute them), the provision of care or medical/surgical treatment in a government hospital/institution approved by the Minister.
    • With effect from 01/01/2025 medical care provided by counsellors and psychotherapists are exempt (without credit). The same exemption has...With effect from 01/01/2025 medical care provided by counsellors and psychotherapists are exempt (without credit). The same exemption has been extended to the supply of services by dental technicians in their professional capacity and to the supply of dental prostheses by dentists and dental technicians.
  • Water supply. The exemption refers to the supply of water services by a public authority.
  • Social welfare bodies. Exemption is only limited to welfare services supplied by government or by any institution or organisation recognised as a non-profit making institution or approved by the Minister for this purpose. No applicable CPA code.

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