VAT Rates in the EU

What Are the VAT Rates Across the European Union?

Looking for the applicable VAT rates in the European Union for 2026? You’re in the right place. This article provides a comprehensive and up-to-date table of Value Added Tax (VAT) rates for each EU member state. The year 2026 brings notable changes, including significant adjustments you need to be aware of.

Jimmy Sagnier
Published on: January 2, 2024
Readind Time: 12 minutes
Last updated on: 02/02/2026

EU VAT Rates for 2026: The Complete Overview

VAT Rates in Europe - 2026

EU VAT Rates (2026)

Country	Code	Standard Rate	Reduced Rate 1	Reduced Rate 2	Super-Reduced	Parking
Germany	DE	19%	7%	–	–	–
Austria	AT	20%	10%	13%	–	13%
Belgium	BE	21%	6%	12%	–	12%
Bulgaria	BG	20%	9%	–	–	–
Cyprus	CY	19%	5%	9%	–	–
Croatia	HR	25%	5%	13%	–	–
Denmark	DK	25%	–	–	–	–
Spain	ES	21%	10%	–	4%	–
Estonia	EE	24%	9%	–	–	–
Finland	FI	25.50%	10%	13.50%	–	–
France	FR	20%	5.50%	10%	2.10%	–
Greece	EL	24%	6%	13%	–	–
Hungary	HU	27%	5%	18%	–	–
Ireland	IE	23%	9%	13.50%	4.80%	13.50%
Northern Ireland	XI	20%	5%	–	–	–
Italy	IT	22%	10%	5%	4%	–
Latvia	LV	21%	12%	5%	–	–
Lithuania	LT	21%	5%	12%	–	–
Luxembourg	LU	17%	8%	14%	3%	12%
Malta	MT	18%	5%	7%	–	–
Norway	NO	25%	15%	12%	–	–
Netherlands	NL	21%	9%	–	–	–
Poland	PL	23%	5%	8%	–	–
Portugal	PT	23%	6%	13%	–	13%
Czech Republic	CZ	21%	12%	–	–	–
Romania	RO	21%	11%	11%	–	–
United Kingdom	GB	20%	5%	–	–	–
Slovakia	SK	23%	19%	5%	–	–
Slovenia	SI	22%	5%	9.50%	–	–
Sweden	SE	25%	6%	12%	–	–
Switzerland	CH	8.1%	2.6%	3.8%	–	–

Applying VAT Rates in the EU: Rules for E-commerce and Local Sales

Compliance with VAT regulations is a mandatory requirement for businesses operating within the European Union, whether in B2B (Business-to-Business) or B2C (Business-to-Consumer) transactions. The complexities of intra-EU VAT require a thorough understanding of fundamental principles to avoid penalties and optimize tax management.

For e-commerce sales and sales on MarketPlaces

If the e-commerce seller makes more than €10,000 in distance sales (overall threshold in all EU countries), then the seller must apply the VAT rate of the country of delivery.

Here is a concrete example:

A French e-retailer sells a pair of shoes for €100 to a German customer.
The applicable VAT in Germany is 19%.
The e-merchant will therefore have to invoice €119 to its German customer, including €19 in VAT.
He will then have to remit this €19 VAT to the German tax administration via the OSS or IOSS Single Window.

For what ? :

EU VAT rules require that businesses selling goods to customers in another EU country must charge the VAT rate applicable in that country.

However, companies whose turnover outside their country of establishment is less than €10,000 must apply the VAT of their country of establishment.

What to do if turnover exceeds the threshold?

If the turnover outside France of a French e-retailer exceeds €10,000 over one year, it must:

Apply the VAT rate of another EU country on a local sale

A local sale is considered when the merchandise is sold in the country where it is stored. In the case of local sales, you must apply the 2026 VAT rate of the country in which you are making the sale.

Let’s take an example :

A French company stores its shoes in Germany and resells them to individuals in Germany. The shoes do not leave Germany, so it is considered a local sale. The obligations of the French company are:

Obtain a VAT number in Germany: The French company must obtain a VAT number in Germany to be able to invoice VAT to its German customers.
Apply the current German VAT rate for its shoes: The French company must apply the current German VAT rate for shoes, which is 19%.
File VAT returns in Germany and remit the VAT to the German tax authorities: The French company must file VAT returns in Germany every month or quarter, depending on the rules applicable in Germany. It must also remit the VAT collected to the German tax authorities.

Did you know that the name of value added tax in Germany is Umsatzsteuer? To find out more about VAT in Germany, I invite you to read our VAT Guide in Germany.

Definition of standard, reduced and parking VAT rates

Member States have freedom in setting their VAT rates. However, the VAT directive legally regulates these rates in Europe, notably with minimum thresholds.

The standard or normal VAT rate

This is the rate applied to the vast majority of products and services. This rate must be at least 15%, with no maximum value.

The reduced VAT rate

The European Union allows member states to apply up to two reduced VAT rates. They are only applicable to goods and services listed in Annex III of the VAT Directive. These reduced VAT rates cannot fall below 5%.

The super reduced VAT rate

This VAT rate is only used on very few products and services. For example, in France, the super-reduced VAT rate of 2.1% is only applicable on certain medicines or on the audiovisual royalty.

The parking VAT rate

Some Member States apply “parking” rates for certain goods and services which are not included in Annex III of the VAT Directive. These countries can apply these “parking”, or intermediate, rates, provided they are not lower than 12%.

Focus on Your International Expansion – We’ll Handle Your VAT

Simplify your European VAT management with the expertise of our tax specialists. Let us take care of the complexities, so you can focus on growing your business globally.