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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.

Netherlands

The standard VAT rate in the Netherlands is 21%.

Each heading is a category from the VAT Directive's lists. The note under it is the one the Netherlands entered in TEDB. the Netherlands'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 9%

  • Foodstuffs. Tabel I prov. a.1: foodstuff for human consumption, products used for preparation of human foodstuff that are wholly/partially incorporated in these foodstuff, supplements/substitutes for human foodstuff; Excluded: living animals, except if consumed raw.
  • Medical equipment.
    • Tabel I prov. a.31 and b.1: certain braille products; clocks, optical reading devices, TV magnifiers, reading platforms, orientation aids,...Tabel I prov. a.31 and b.1: certain braille products; clocks, optical reading devices, TV magnifiers, reading platforms, orientation aids, support, tactile and recognition canes designed for personal use of blind and partially sighted persons; guide dogs; other aids designated by ministerial regulation that have been specially designed for exclusive and personal use by blind and partially sighted persons; reading pens and other equipment with similar function, equipment for use by dyslexics.
    • Tabel I prov. a.35 and b.1: artificial limbs; devices for taking over the fixation function of a malfunctioning hand; leg braces, fracture...Tabel I prov. a.35 and b.1: artificial limbs; devices for taking over the fixation function of a malfunctioning hand; leg braces, fracture bands, artificial joints; artificial eyes, -ears, -kidneys; certain prostheses; heart and muscle stimulators; hearing aids; stuttering ear aids; aids for stoma patients; orthopedic footwear; devices for taking off therapeutic elastic compression stockings; orthopedic corsets; parts, components and accessories apparently intended for the aforementioned goods
    • Tabel I prov. a.34 and b.1: carriages and crutches for the disabled; stand-up chairs; high-low beds. A vehicle for the disabled is defined...Tabel I prov. a.34 and b.1: carriages and crutches for the disabled; stand-up chairs; high-low beds. A vehicle for the disabled is defined as a means of transport that is designed to be used by a disabled person. The term can also include motor vehicles which are equipped for use by a disabled person. Only carriages that within social standards are regarded as a vehicle for the invalid on the basis of its destination and presentation are included.
    • Tabel I prov. a.37 and b.1: measuring equipment and accessories for self-diagnosis of the coagulation time of blood; drug nebulizers;...Tabel I prov. a.37 and b.1: measuring equipment and accessories for self-diagnosis of the coagulation time of blood; drug nebulizers; catheters; urine bags; allergen-free covers; anti-decubitus mattresses; portable infusion pumps; oxygen concentrates and accessories, and carrying straps or bags specially designed for personal mobile use for an oxygen cylinder or oxygen container; computer mouse software, whether or not supplied by electronic means, specially developed for users with tremor.
    • Tabel I prov. a.36 and b.1: aids that are usually used for the subcutaneous administration of insulin, with the exception of syringes and...Tabel I prov. a.36 and b.1: aids that are usually used for the subcutaneous administration of insulin, with the exception of syringes and needles that are apparently also suitable for other purposes; aids that are usually used for the self-diagnosis of blood sugar levels. Only included are the mentioned devices specifically developed for diabetics and offered as such. Generally applicable aids such as individual injection needles and syringes are excluded.
  • Water supply.
    Tabel I prov. a.28: including water supplied via the public mains network; distilled water; warm water; and 'other water' (surface water...Tabel I prov. a.28: including water supplied via the public mains network; distilled water; warm water; and 'other water' (surface water not suitable for human consumption but usable for non-consumptive purposes such as rinsing activities or sprinkling crops). Excluded: demineralized, deironed and softened water; river water and sea water (2501 00 10) whether or not intended for scientific purposes; ice and steam.
  • Medicines.
    • Tabel I prov. a.8: bandages such as cottonwool, mesh, adhesives, band aids, tampons, splints and similar products for pharmaceutical...Tabel I prov. a.8: bandages such as cottonwool, mesh, adhesives, band aids, tampons, splints and similar products for pharmaceutical purposes; first aid kits; sanitary napkins; maternity matrasses; incontinence products; products that with regard to use can be equated with said bandages and are developed and offered for medical purposes. 'Bandages' only encompasses products that serve to cover injured body parts. Excluded: consumer articles (such as clothing) which have a therapeutic effect.
    • Tabel I prov. a.6: medicines as referred to in article 1-1-B of the 'Geneesmiddelenwet' (Dutch 'Medicine Act') for which a marketing...Tabel I prov. a.6: medicines as referred to in article 1-1-B of the 'Geneesmiddelenwet' (Dutch 'Medicine Act') for which a marketing authorization as referred to in article 1, section III of that act has been granted or for which a marketing authorization is not required pursuant to article 40-3-A to G of that act; contraceptives; infusion fluids; kidney dialyses concentrates; and inhalation gases apparently intended for medical purposes.
    • Tabel I prov. a.7: veterinary medicines as referred to in the 'Wet dieren' (Dutch 'Animal Act'), which are used in or on the animal itself...Tabel I prov. a.7: veterinary medicines as referred to in the 'Wet dieren' (Dutch 'Animal Act'), which are used in or on the animal itself (in vivo use). Excluded: products that are necessary to make a diagnosis and that are applied to tissue or body fluids originating from animals (in vitro use) are excluded; products that are used in the animal's living environment.
  • Art, collectors' items and antiques.
    Tabel I, prov. a.29: works of art, collectors' items and antiques, insofar as these are imported; or insofar these are supplied by: the...Tabel I, prov. a.29: works of art, collectors' items and antiques, insofar as these are imported; or insofar these are supplied by: the maker or his successor in title under universal title; or an entrepreneur, other than a reseller, who fully deducts the tax on his acquisition Works of art, objects for collections and antiques are defined in Article 2a, first paragraph, under m, of the Act in connection with Article 4, second paragraph, of the implementing order and the annex J to that order.
  • Books, newspapers and periodicals.
    Tabel I prov. a.30, b.2, b.21: digital or physical supplies (including on loan of): books; digital educational information that is provided...Tabel I prov. a.30, b.2, b.21: digital or physical supplies (including on loan of): books; digital educational information that is provided on physical carriers and that is apparently intended exclusively or almost exclusively for the transfer of information in education; newspapers, weeklies, magazines and other publications appearing periodically at least three times a year.
  • Home renovation and repair.
    • Tabel I prov. b.19: the application of energy-saving materials to floors, walls and roofs of housing in use for more than 2 years, when...Tabel I prov. b.19: the application of energy-saving materials to floors, walls and roofs of housing in use for more than 2 years, when this service is aimed at making housing more energy-efficient. Structural components such as windows and doors are a normal part of housing and as such are not insulating material. Excluded: the supplies of materials which account for part of the value of the included services.
    • Tabel I prov. b.8: Painting and plastering of private dwellings (i.m. intended for permanent residence by individuals) more than two years...Tabel I prov. b.8: Painting and plastering of private dwellings (i.m. intended for permanent residence by individuals) more than two years after first use. Painting: processing and application of paint or painting system (whole of activities associated with the pre-treatment of a specific surface and subsequent finishing of that surface with specific paint products.) Plastering: preparation and pre-treatment work a plasterer performs before proceeding to actual plastering; plastering.
  • Passenger transport.
    Tabel I prov. b.9: private bus transport; public transport and taxi transport as referred to in Article 1 of the 'Wet personenvervoer 2000...Tabel I prov. b.9: private bus transport; public transport and taxi transport as referred to in Article 1 of the 'Wet personenvervoer 2000 (Dutch 'Passenger Transport Act 2000'), taxi transport of persons by road other than by car, and the transport of persons by aircraft if the place of departure and the place of destination are located in the Netherlands insofar as this transport takes place by balloons or by aircraft equipped for the transport of ill or injured persons;
  • Hotel accommodation.
    Tabel I prov. b.10: providing the opportunity to camp within the context of a camping and holiday business to persons who only stay there...Tabel I prov. b.10: providing the opportunity to camp within the context of a camping and holiday business to persons who only stay there for a short period. The term "camp and holiday business" should be interpreted according to parlance. It is not required that the lessor provides the additional services that camping sites normally provide. 'providing the opportunity to camp' must also be interpreted according to parlance.
  • Restaurants and catering.
    Tabel I prov. b.12: serving out foodstuffs for human consumption, for use on site within the context of a hotel, café, restaurant,...Tabel I prov. b.12: serving out foodstuffs for human consumption, for use on site within the context of a hotel, café, restaurant, guesthouse and related businesses. The supply of freshly prepared food or edible products for immediate consumption in snack bars, snack vans, cinema foyers, sports club canteens and such is considered a supply of goods, unless the services accompanying the delivery of the foodstuffs predominate.
  • Cultural events.
    Tabel I prov. b.14 to b.15: granting (physical) access to circusses; zoos; public museums or collections (including closely related...Tabel I prov. b.14 to b.15: granting (physical) access to circusses; zoos; public museums or collections (including closely related supplies of goods, such as catalogs, photographs); music and stage performances, including lectures (excluding peep shows/other performances primarily aimed at erotic entertainment); cinemas; amusement parks, playgrounds and gardens, other facilities primarily and permanently furnished to entertainment and day recreation.
  • Window and home cleaning.
    Tabel I prov. b.20: regular cleaning services regarding the interior of private households (including closed corridors) are included....Tabel I prov. b.20: regular cleaning services regarding the interior of private households (including closed corridors) are included. Excluded: cleaning services regarding the exterior of private households, cleaning services regarding other buildings than private households and cleaning services that are not considered regular cleaning services regularly performed by a cleaner (such as special services performed with special equipment, e.g. cleaning of chimney, central heating).
  • Sporting events.
    Tabel I prov. b.3 and b.14, f: the granting of (physical) access to spectators of sports competitions, demonstrations and the like. Sports...Tabel I prov. b.3 and b.14, f: the granting of (physical) access to spectators of sports competitions, demonstrations and the like. Sports competitions are events where people actively participate in sports. Sports demonstrations are, for example, shows of the Harlem Globetrotters (basketball), performances of the Spanish Riding School (horse dressage) and shows of Wrestlemania (wrestling); use of sporting facilities.
  • Writers, composers and performers.
    Tabel I prov. b.17: performances by performing artists. This includes performances by artists in music and stage performances as meant in...Tabel I prov. b.17: performances by performing artists. This includes performances by artists in music and stage performances as meant in the foregoing item. The reduced VAT rate only applies to performances that can be (in)directly heard or viewed by an audience. Rehearsals associated with and necessary for those performances are included. Excluded: providing the opportunity to participate in a performance and organizing performances.
  • Shoe and leather repair.
    Tabel I prov. b.5: Footwear: all kinds of footwear such as (sports) shoes, sandals, ski boots. Skates, inline skates and such can be...Tabel I prov. b.5: Footwear: all kinds of footwear such as (sports) shoes, sandals, ski boots. Skates, inline skates and such can be regarded as footwear for the shoe part. Which material the footwear is made of is irrelevant. 'Leather goods' include small articles made from leather (leather suitcases and bags, gloves, wallets and belts, etc). Repair of large leather utensils (such as furniture); grinding and straightening skates and supplies of goods sold separately (laces etc.)are excluded.
  • Clothing repair.
    Tabel I prov. b.6 Household linen: all textile items used in a household (curtains, cloths, and (beach) towels, etc.). Rugs and the...Tabel I prov. b.6 Household linen: all textile items used in a household (curtains, cloths, and (beach) towels, etc.). Rugs and the upholstery of sofas and chairs are not considered household linen. Both repairing and altering are included (sealing holes and tears and replacing buttons, zippers, lengthening/shortening and tightenig/loosening etc.). Excluded are, a.o.: washing, dry cleaning, steaming, pressing, embroidery/appliqué, and production of clothing/household linen on commission.
  • Hairdressing.
    Tabel I prov. b.7: activities a hairdresser usually performs on human hair (cutting, washing, blow drying, dyeing, shaving etc). Products...Tabel I prov. b.7: activities a hairdresser usually performs on human hair (cutting, washing, blow drying, dyeing, shaving etc). Products that hairdressers use when treating hair ( shampoo, hair dye, etc.) and inexpensive hair ornaments incorporated into a hairstyle that are not separately charged and application of hair extensions and measurement and overhaul of wigs and toupees are also included. The material used for those services (hair extension, wig or toupee) is excluded.
  • Plants and flowers. Tabel I prov. a.48: floricultural products (bulbs, flowers, plants and tree nursery products)

0%: zero rate or exemption

  • Solar panels.
    Tabel II prov. a.10: A zero rate is applicable for the supply and installation of solar panels [panels that have the function of generating...Tabel II prov. a.10: A zero rate is applicable for the supply and installation of solar panels [panels that have the function of generating electricity from sunlight with photovoltaic cells (also known as PV cells or solar cells)] on and adjacent to private dwellings. An important condition for the 0% rate is that the panels are installed on or near a home.

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