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

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Poland

The standard VAT rate in Poland is 23%.

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

Foodstuffs.
- Dietary foods for special medical purposes regardless of CN code. As regards CN codes 12: (only for human consumption), 15 (only edible products), 1601-1604 (except for products containing sea food CN 1603 00, caviar CN 1604 31 00, caviar substitutes CN 1604 32 00)
- CONTINUATION OF THE ABOVE INDICATION/COMMENT As regards CN codes: 20 (excluding products with alcohol content over 1,2%), 2106 (only fats...
  CONTINUATION OF THE ABOVE INDICATION/COMMENT As regards CN codes: 20 (excluding products with alcohol content over 1,2%), 2106 (only fats of plant and/or animal products, some kinds of cheese, infant milk and follow-on milk), 2202 (only certain yoghurt, buttermilk not falling under chapter 4 of the CN code and not containg extracts, essences and concentrates of coffee, certain non-alcoholic fruit beverages, certain milk, infant milk and follow-on milk)
Medicines. Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material, menstrual cups (as of 1 April 2025)
Books, newspapers and periodicals.
Books, music scores, maps supplied electronically (other than publications wholly or predominantly devoted to advertising and other than...
Books, music scores, maps supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 5% VAT rate regardless of CPA code. As regards CN codes 4901 (excluding leaflets), 8523 (only books, music scores, maps on physical means of support)
Periodicals. As regards CN codes: 4902 (only regional or local periodicals), 4911 (only regional or local yearbooks), 8523 (only regional or local periodicals and yearbooks on physical means of support)
Children's car seats. The Polish VAT rules do not provide for CN codes with respect to those items. Pursuant to Article 41(2a), item 23 of Annex 10 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to car seats for children regardless of CN Code.

Reduced rate 8%

Foodstuffs.
- Goods listed in Annex 3 to the Polish VAT Act. Feedingstuffs for livestock and petfood (regardless of CN code): As regards CN codes: 0106...
  Goods listed in Annex 3 to the Polish VAT Act. Feedingstuffs for livestock and petfood (regardless of CN code): As regards CN codes: 0106 (only rabbits, ostriches, bees, silkworms, bumblebees, arthropods, trained dogs for the blind), 2101 (only roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates)
- Goods listed in Annex 3 to the Polish VAT Act. As regards CN codes (continuation): 2106 (exc. for fats of plant and/or animal products, certain kinds of cheese, infant milk and follow-on milk, products with an alcohol content over 1,2%), 3503 (only gelatin and its derivatives)
Farm inputs.
- Fertilizers, plant protection products, feedingstuffs for livestock and petfood,potting soil (regardless of CN),soil improver, plant...
  Fertilizers, plant protection products, feedingstuffs for livestock and petfood,potting soil (regardless of CN),soil improver, plant biostimulant, growing medium (excluding mineral growing medium), microbial fertilising products (included in the official list of microbial fertilising products) in the meaning of The Act on fertilisers and fertilising,
- (continuation) liming material,plant biostimulant,growing medium,fertilising product blend referred to in Regulation (EU) 2019/1009 of the...
  (continuation) liming material,plant biostimulant,growing medium,fertilising product blend referred to in Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations(EC)No 1069/2009 and (EC)No 1107/2009 and repealing Regulation (EC) No 2003/2003,excluding mineral growing medium and growing medium for mushrooms and inhibitors
- (continuation) As regards CN codes:0511 (semen of certain animals), 09 (seeds),12 (except for human consumption); CPA Codes: 01.6 (exc....
  (continuation) As regards CN codes:0511 (semen of certain animals), 09 (seeds),12 (except for human consumption); CPA Codes: 01.6 (exc. services of farriers and services relating to running farm animal shelters), CPA 02.40.10 (exc. forest patrolling ordered by units other than forest units and advising on forest management), 03.00.7 (exc. services related to sea fishery)
Water supply. As regards CN 2201 only water supplies by distrubition networks, tanks, other transport modes
Newspapers.
Newspapers or journals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than...
Newspapers or journals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 8% VAT rate regardless of CPA code. As regards CN codes: 4902 (excluding regional or local periodicals), 8523 (only newspapers or journals on physical means of support), CPA code 91.01 (only lending of newspapers on physical means of support by libraries)
Periodicals.
Periodicals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications...
Periodicals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 8% VAT rate regardless of CPA code. As regards CN codes: 4902 (periodicals other than regional or local ones), 8523 (only periodicals on physical means of support other than regional or local ones)
Artists' photographs. The Polish VAT rules, following the VAT Directive, do not provide for CN codes with respect to those items (the CN code 4911 91 is provided illustratively only).
Hand-made tapestries. TEDB gives no note on what this covers in Poland. 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.
- Comments (continuation) 8% VAT rate is applied to certain equipment for blind persons (CN codes: 8442 30 00, 8471, 8472 90). Devices for writing and reading texts in Braille are subject to the reduced rate regardless of CN codes.
- The Polish VAT rules do not provide for CN codes with respect to those items. Pursuant to Article 41(2), 146ef(1)(2), item 13 of Annex 3 to...
  The Polish VAT rules do not provide for CN codes with respect to those items. Pursuant to Article 41(2), 146ef(1)(2), item 13 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to medical devices, accessories for medical devices, systems and procedure packs within the meaning of the Regulation (EU)2017/745 of The European Parliament and of the Council of 5 April 2017 on medical devices, admitted to trading in the territory of Poland
- CONTINUATION:(regardless of CN codes) as well as to repair of such of goods and to in vitro diagnostic medical devices and accessories for...
  CONTINUATION:(regardless of CN codes) as well as to repair of such of goods and to in vitro diagnostic medical devices and accessories for in vitro diagnostic medical devices within the meaning of the Regulation (EU) 2017/746 of the European Parliament and of the Council of 5April2017 on in vitro diagnostic medical devices and repealing Directive98/79/EC and Commission Decision 2010/227/EU admitted to trading in the territory of Poland (regardless of CN codes) as well as to repair of such goods.
Paintings and drawings. TEDB gives no note on what this covers in Poland. 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 Poland. The Directive's category reads: Original engravings, prints and lithographs made entirely by hand by the artist, in limited numbers.
Original sculptures. TEDB gives no note on what this covers in Poland. The Directive's category reads: Original sculptures and statuary in any material, made entirely by the artist.
Sculpture casts. TEDB gives no note on what this covers in Poland. The Directive's category reads: Sculpture casts limited to eight copies and supervised by the artist or his successors.
Collectors' stamps. TEDB gives no note on what this covers in Poland. The Directive's category reads: Postage and revenue stamps, postmarks, first-day covers and the like, used, or unused and not current.
Imported collections and collectors' pieces. TEDB gives no note on what this covers in Poland. The Directive's category reads: Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00).
Goods over 100 years old. TEDB gives no note on what this covers in Poland. The Directive's category reads: Goods, other than works of art or collectors' items, that are more than 100 years old.
Street cleaning and waste. As regards CPA code 37 (only sewage disposal services; sewage purification)
Passenger transport. TEDB gives no note on what this covers in Poland. The Directive's category reads: Transport of passengers and their luggage.
Hotel accommodation. TEDB gives no note on what this covers in Poland. The Directive's category reads: Hotels and similar places to stay, holiday accommodation and camping or caravan pitches.
Restaurants and catering. CPA Code 56 (except for tea, coffee, alcoholic drinks, carbonated soft drinks, mineral water, other unprocessed products, seafood meals)
Books, newspapers and periodicals. CPA code 91.01 (only lending of books, music scores, maps on physical means of support by libraries)
Shoe and leather repair. TEDB gives no note on what this covers in Poland. The Directive's category reads: Minor repairs of shoes and leather goods.
Clothing repair. TEDB gives no note on what this covers in Poland. The Directive's category reads: Minor repairs of clothing and household linen, including mending and alteration.
Hairdressing. As regards CPA code 96.02.14 (only hairdressing at home).
Funeral services. TEDB gives no note on what this covers in Poland. The Directive's category reads: Undertakers and cremation services, and goods related to them.
Medicines.
The Polish VAT rules do not provide for CN codes to those products. Pursuant to Article 41(2),146ef(1)(2) item 14 of Annex 3 to Act of 11...
The Polish VAT rules do not provide for CN codes to those products. Pursuant to Article 41(2),146ef(1)(2) item 14 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to pharmaceutical products admitted to trading in the territory of Poland in accordance with the provisions of Act of 6 September 2001-Pharmaceutical Law and those that have obtained a permit issued by the Council of the EU or the European Commission (regardless of CN).
Cultural events.
The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2), item 64, 65, 66,...
The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2), item 64, 65, 66, 68 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to admission to (regardless of CPA codes): artistic performances,including circus performances, cultural facilities;amusement parks,theme parks, discos, dance halls; libraries, archives, museums and other cultural services; other services related to leisure.
Radio and TV reception.
The Polish VAT rules do not provide for CPA codes to those services. Pursuant to Article 41(2), 146ef(1)(2),item 48 of Annex 3 to Act of...
The Polish VAT rules do not provide for CPA codes to those services. Pursuant to Article 41(2), 146ef(1)(2),item 48 of Annex 3 to Act of 11March 2004 on Goods and Services Tax, the 8% rate is applied to services, other than electronic services (regardless of CPA codes), consisting in enabling reception of TV and radio programmes, within the meaning of Radio and TV Broadcasting regulations,by means of reception facilities,excluding rental of films and programmes at a time chosen by the recipient.
Writers, composers and performers.
The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2) item 63 of Annex 3...
The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2) item 63 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to services of authors and performers within the meaning of the Act of 4 February 1994 on copyright and related rights remunerated in the form of fees for the transfer or licensing of copyrights or rights to artistic performance (regardless of CPA codes).
Social housing.
The Polish VAT rules do not provide for CPA codes to those services. The 8% rate is applied to services regarding building structures or...
The Polish VAT rules do not provide for CPA codes to those services. The 8% rate is applied to services regarding building structures or parts thereof included in house-construction covered by a social housing programme within the meaning of and in line with the rules laid down in Article 41, paragraphs 12-12e of Act of 11 March 2004 on Goods and Services Tax.
Home renovation and repair.
The Polish VAT rules do not provide for CPA codes to those services. The 8% rate is applied to services regarding building structures or...
The Polish VAT rules do not provide for CPA codes to those services. The 8% rate is applied to services regarding building structures or parts thereof included in house-construction covered by a social housing programme within the meaning of and in line with the rules laid down in Article 41, paragraphs 12-12e of Act of 11 March 2004 on Goods and Services Tax.
Sporting events. The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2), item 67 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax the VAT reduced rate is applied to admission to sporting events regardless of CPA codes.

Super-reduced rate 8%

Temporary exemptions and reduced rates (Art. 105a(2)). Certain beauty treatment services (CPA codes: 96.02.13, 96.02.14. (cosmetic treatment, manicuring and pedicuring services, at home) 96.02.19 - from 1 April 2024

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