European VAT guide · Updated June 2026
EU VAT Rates by Country: European VAT Comparison
Compare standard VAT rates across all 27 EU countries and calculate VAT for your next European transaction.
Lowest standard VAT
17%
Luxembourg
Highest standard VAT
27%
Hungary
EU standard-rate average
21.9%
Across the EU-27
At a glance
Understanding VAT rates in Europe
Value Added Tax is a consumption tax charged on most goods and services. Each EU country sets its own rates within a shared framework. The standard VAT rate applies to most sales, while reduced, super-reduced or zero rates may apply to selected categories.
For businesses selling across borders, the country VAT rate is only the starting point. Customer type, product category, place-of-supply rules and schemes such as the EU One Stop Shop can all affect the correct treatment.
VAT calculator
Calculate VAT by EU country
Standard VAT rate
20%
VAT amount
€200.00
Gross total
€1,200.00
This estimate uses the country's standard VAT rate. Reduced, super-reduced, zero rates and exemptions may apply to specific goods or services.
Standard VAT
Standard VAT rates across the European Union
Hover, focus, or tap an EU country to see its standard VAT rate.
Gray countries are outside this EU-27 comparison.
EU-27 comparison
VAT rates by country
Compare standard VAT tax rates across every EU member state.
| Country | Standard VAT |
|---|---|
| LULuxembourg | 17% |
| MTMalta | 18% |
| CYCyprus | 19% |
| DEGermany | 19% |
| ATAustria | 20% |
| BGBulgaria | 20% |
| FRFrance | 20% |
| BEBelgium | 21% |
| CZCzech Republic | 21% |
| LVLatvia | 21% |
| LTLithuania | 21% |
| NLNetherlands | 21% |
| RORomania | 21% |
| ESSpain | 21% |
| ITItaly | 22% |
| SISlovenia | 22% |
| IEIreland | 23% |
| PLPoland | 23% |
| PTPortugal | 23% |
| SKSlovakia | 23% |
| EEEstonia | 24% |
| GRGreece | 24% |
| HRCroatia | 25% |
| DKDenmark | 25% |
| SESweden | 25% |
| FIFinland | 25.5% |
| HUHungary | 27% |
Corporate tax comparison
VAT is not a tax on company profit
Compare headline corporate income tax separately from VAT across the EU-27.
Compare European business taxesWhat businesses should check before charging VAT
Whether the customer is a business or consumer
Where the customer and supplier are established
Whether a reduced rate or exemption applies
Whether OSS, reverse charge or another scheme applies
Common questions
European VAT rates FAQ
Which EU country has the lowest standard VAT rate?
Luxembourg has the lowest standard VAT rate in the EU at 17%, followed by Malta at 18% and Cyprus and Germany at 19%.
Which country has the highest VAT rate in Europe?
Among EU countries, Hungary has the highest standard VAT rate at 27%. Finland applies 25.5%, while Croatia, Denmark and Sweden apply 25%.
Is VAT the same in every European country?
No. EU countries set their own standard and reduced VAT rates within the EU VAT framework. The standard rate must be at least 15%, but rates and product-specific rules vary by country.
Which VAT rate applies to cross-border EU sales?
The correct rate depends on the transaction. For many cross-border B2C sales, VAT is due in the customer's country under the destination principle. B2B, exempt and special-scheme transactions can follow different rules.