Find out what the 2023 VAT rates are in EU countries
VAT (Value Added Tax) is an indirect consumption tax that applies to goods and services in European Union (EU) countries. VAT rates vary considerably from country to country: for example, in 2022, the standard VAT rate in France was 20%, while in Hungary it was 27%. If you would like to know the 2023 VAT rates for each EU country, we have compiled this information for you.
- Posted : 02/22/2023
- Reading Time : 11 min.
Summary table of the 2023 VAT rates in EU
Country | Standard VAT rate | Reduced VAT rate 1 | Reduced VAT rate 2 | Super reduced VAT rate | Parking rate |
|---|---|---|---|---|---|
Germany | 19% | 7% | – | – | – |
Austria | 20% | 10% | 13% | – | 13% |
Belgium | 21% | 6% | 12% | – | 12% |
Bulgaria | 20% | 9% | – | – | – |
Cyprus | 19% | 5% | 9% | – | – |
Croatia | 25% | 5% | 13% | – | – |
Denmark | 25% | – | – | – | – |
Spain | 21% | 10% | – | 4% | – |
Estonia | 20% | 9% | – | – | – |
Finland | 24% | 10% | 14% | – | – |
France | 20% | 5,5% | 10% | 2,1% | – |
Greece | 24% | 6% | 13% | – | – |
Hungary | 27% | 5% | 18% | – | – |
Ireland | 23% | 9% | 13,5% | 4,80% | 13,5% |
Northern Ireland | 20% | 5% | – | – | – |
Italy | 22% | 10% | 5% | 4% | – |
Latvia | 21% | 12% | 5% | – | – |
Lithuania | 21% | 5% | 9% | – | – |
Luxembourg | 16% | 7% | 13% | 3% | 12% |
Malta | 18% | 5% | 7% | – | – |
Netherlands | 21% | 9% | – | – | – |
Poland | 23% | 5% | 8% | – | – |
Portugal | 23% | 6% | 13% | – | 13% |
Czech Republic | 21% | 15% | 10% | – | – |
Romania | 19% | 5% | 9% | – | – |
United Kingdom | 20% | 5% | – | – | – |
Slovakia | 20% | 10% | – | – | – |
Slovenia | 22% | 9,5% | 5% | – | – |
Sweden | 25% | 6% | 12% | – | – |
Switzerland | 7.7% | 2.5% | 3.7% | – | – |
- Last Update : 02/22/2023
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What are the changes in VAT rates in the EU between 2022 and 2023?
Before starting, if you want to find the VAT rates applicable in 2022, we have made a table summarizing the VAT rates in 2022 in the EU and beyond.
Modification of the VAT rates in Luxembourg in 2023
Luxembourg has implemented a temporary reduction of its VAT rates from January 1st 2023 until December 31st 2023.
The objective of this reduction is to implement concrete measures, resulting from the tripartite agreement, to fight against the galloping inflation and to reinforce the purchasing power of households.
As a result, the VAT rates have been reduced by 1 point compared to 2022
- The standard VAT rate is reduced from 17% (2022) to 16% (2023)
- Reduced rate 1 from 8% (2022) to 7% (2023)
- The reduced rate 2 goes from 14% (2022) to 13% (2023)
However, the super reduced VAT rate in Luxembourg remains unchanged.
Change of VAT rates in Switzerland in 2023
The VAT rates in Switzerland in 2023 will remain unchanged. But following a vote (referendum) on September 25, 2022, the VAT rates will increase in 2024.
From January 1st 2024, the Swiss VAT rates will be as follows:
- The standard VAT rate will increase from 7.7% (2023) to 8.1% (2024)
- The reduced rate 1 will increase from 2.5% (2023) to 2.6% (2024)
- Reduced rate 2 from 3.7% (2023) to 3.8% (2024)
Take advantage of our firm’s expertise with our passionate VAT team. Let’s start together now and analyze your flows.
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