Reference
VAT rates by country
Standard and reduced rates for 37 countries, reviewed quarterly against official sources. Use the VAT calculator with any of these rates, or open a country page for a worked example.
| Country | Standard rate | Reduced rates | Currency | |
|---|---|---|---|---|
| United KingdomUnited Kingdom | 20% | 5%, 0% | GBP | Details |
| GermanyDeutschland | 19% | 7%, 0% | EUR | Details |
| FranceFrance | 20% | 10%, 5.5%, 2.1% | EUR | Details |
| SpainEspaña | 21% | 10%, 4% | EUR | Details |
| ItalyItalia | 22% | 10%, 5%, 4% | EUR | Details |
| NetherlandsNederland | 21% | 9%, 0% | EUR | Details |
| BelgiumBelgië | 21% | 12%, 6% | EUR | Details |
| AustriaÖsterreich | 20% | 13%, 10% | EUR | Details |
| IrelandIreland | 23% | 13.5%, 9%, 4.8% | EUR | Details |
| PortugalPortugal | 23% | 13%, 6% | EUR | Details |
| PolandPolska | 23% | 8%, 5%, 0% | PLN | Details |
| CzechiaČesko | 21% | 12%, 0% | CZK | Details |
| SwedenSverige | 25% | 12%, 6% | SEK | Details |
| DenmarkDanmark | 25% | 0% | DKK | Details |
| FinlandSuomi | 25.5% | 14%, 10% | EUR | Details |
| GreeceΕλλάδα | 24% | 13%, 6% | EUR | Details |
| RomaniaRomânia | 19% | 9%, 5% | RON | Details |
| HungaryMagyarország | 27% | 18%, 5% | HUF | Details |
| SlovakiaSlovensko | 23% | 19%, 5% | EUR | Details |
| SloveniaSlovenija | 22% | 9.5%, 5% | EUR | Details |
| CroatiaHrvatska | 25% | 10%, 5% | EUR | Details |
| BulgariaБългария | 20% | 9% | BGN | Details |
| LithuaniaLietuva | 21% | 9%, 5% | EUR | Details |
| LatviaLatvija | 21% | 12%, 5% | EUR | Details |
| EstoniaEesti | 22% | 9% | EUR | Details |
| CyprusΚύπρος | 19% | 9%, 5% | EUR | Details |
| MaltaMalta | 18% | 7%, 5% | EUR | Details |
| LuxembourgLuxembourg | 17% | 14%, 8%, 3% | EUR | Details |
| SwitzerlandSchweiz | 8.1% | 3.7%, 2.6% | CHF | Details |
| NorwayNorge | 25% | 15%, 12% | NOK | Details |
| AustraliaAustralia | 10% | 0% | AUD | Details |
| New ZealandNew Zealand | 15% | 0% | NZD | Details |
| CanadaCanada | 5% | 0% | CAD | Details |
| United Arab Emiratesالإمارات العربية المتحدة | 5% | 0% | AED | Details |
| Saudi Arabiaالمملكة العربية السعودية | 15% | 0% | SAR | Details |
| SingaporeSingapore | 9% | 0% | SGD | Details |
| Indiaभारत | 18% | 12%, 5%, 28% | INR | Details |
Rates change. This table is directional and reviewed quarterly. Always confirm the applicable rate with your own tax authority before filing. Reduced rates depend on the exact nature of the supply.
Reading the table
The standard rate is what most goods and services are taxed at. The reduced rates column lists the main lower bands a country offers, but each one applies only to specific categories defined in that country's law.
Australia, New Zealand, Singapore, the UAE and Saudi Arabia keep a single rate. Canada combines the federal GST with provincial HST or PST, which is why its table row points to the sales tax calculator.
India is included for reference: it replaced VAT with GST in 2017, and the old search term still gets traffic. The number shown is the standard GST rate.
Common questions
Which country has the highest VAT rate?
Hungary at 27%. Finland, Denmark, Sweden, Norway and Croatia all charge 25% or 25.5%, while Luxembourg has the lowest standard rate in the EU at 17%.
Which country has the lowest VAT rate?
Among the countries listed here, Switzerland at 8.1%, Singapore at 9% and Australia at 10% are the lowest standard rates. Some goods in those countries are zero rated or exempt.
Do reduced rates apply to everything?
No. Each country defines which goods and services qualify for reduced rates, usually food, books, medicines, transport and accommodation. The rate that applies to your supply depends on the specific product and country.
How often do VAT rates change?
Usually during annual budget cycles, and occasionally mid-year. We review this table quarterly against official sources and update it within a few days of a change.