VAT Rates in Europe in 2026: Current EU VAT Rates by Country

VAT rates in Europe vary from country to country, and using the wrong rate can quickly create pricing, invoicing, and compliance problems for online sellers. In this guide, we explain how VAT in Europe works in 2026, what the main EU VAT rates are by country, and why sellers should always check both the country and the product category before applying a rate.

Need help applying the correct VAT rates in Europe? hellotax can support you with EU VAT registrations, filings, and country-by-country compliance. Contact our VAT experts.

What are VAT rates in Europe?

VAT rates in Europe are not identical across the EU. Each Member State sets its own standard and reduced VAT rates within the framework allowed by EU law. The standard VAT rate in an EU country cannot be lower than 15%, but reduced and special rates can differ significantly depending on the country and the type of product or service. For online sellers, this means the correct VAT rate depends not only on where the customer is located but also on exactly what is being sold.

If you want a broader operational overview beyond VAT rates in Europe, our EU VAT Compliance Checklist for Online Sellers (2026) shows how registrations, OSS, filings, and tax letters fit together in practice.

Key VAT rate changes in Europe for 2026

Several VAT rates in Europe changed recently or remain especially important for sellers in 2026. For example, the Netherlands increased the VAT rate for accommodation services from 9% to 21% from 1 January 2026, Estonia’s standard VAT rate is now 24%, Finland’s standard VAT rate is 25.5%, and Slovakia’s standard VAT rate is 23%. These examples show why sellers should not rely on old VAT tables when pricing goods or setting tax rates in ecommerce systems.

If you want to verify VAT rates directly from an official EU source, the European Commission’s Taxes in Europe Database (TEDB) is a useful reference. It allows you to check VAT rates by country and by category of goods or services, which can be especially helpful when reduced rates or special national rules may apply. For online sellers, it is a good tool to double-check country-specific VAT treatment before setting prices or configuring tax settings.

Overview of the VAT Rates in Europe in 2026

Below is a practical overview of VAT rates in Europe in 2026, focusing on EU Member States most relevant to online sellers. Because reduced and special rates depend on product category, always confirm the exact treatment before invoicing customers or configuring tax settings in your webshop or marketplace account.

Important: VAT rates in Europe can change during the year, and reduced rates often apply only to specific product categories. This means a country’s “headline” VAT rates are only the starting point. Sellers should always confirm the exact local treatment for their products, especially where reduced rates, temporary reliefs, or special regional rules apply.

The standard VAT rate is 20%.

The reduced VAT rates are:

13% for: domestic flights, admission to sporting and cultural events, amusement parks, firewood, certain agricultural supplies, wine production (from farms), and cut flowers and plants for decorative use.

10% for: foodstuffs, takeaway food, water supplies, pharmaceutical products, domestic passenger transport (excluding flights), international and intra-community road and rail transport, books (including e-books), newspapers and periodicals, pay and cable TV, TV licences, social services, domestic refuse collection, treatment of waste and wastewater, restaurant services (excluding beverages), cut flowers and plants for food production, certain agricultural supplies, and services by writers and composers.

0% VAT rate applies to intra-community and international transport (excluding road and rail), and hotel accommodation.

Note: From 1 January 2026, Austria also introduced a VAT exemption for feminine hygiene products and certain contraceptives. Sellers of these products should therefore check whether the new zero treatment applies before continuing to use the previous reduced-rate setup.

Belgium

The standard VAT rate is 21%.

The reduced VAT rates are:

• 12% for: restaurant and catering services (excluding beverages), certain social housing, and specific construction work on new buildings

• 6% for: basic foodstuffs (including takeaway food), water supplies, certain pharmaceutical products, medical equipment for people with disabilities, domestic passenger transport, books (including e-books), newspapers and periodicals, admission to cultural events and amusement parks, writers and composers, certain renovation and repair of private dwellings, hotel accommodation, admission to sports events, use of sports facilities, minor repairs of bicycles, shoes and leather goods, clothing and household linen, and hairdressing.

• 0% VAT rate applies to: intra-community and international passenger transport by air and sea, certain daily and weekly newspapers, and specific recycled materials and by-products

Note: VAT rates may vary in specific regions or under certain conditions.

Bulgaria

The standard VAT rate is 20%.

The reduced VAT rate is 9% for: hotel accommodation services, books and periodicals, both physical and electronic (excluding publications primarily intended for advertising or consisting mainly of video or audio content), baby foodstuffs and hygiene products

Note: Temporary reduced VAT rates for restaurant and catering services, sports facilities, and tourist services were in effect until the end of 2024. From 1 January 2025, these services are subject to the standard 20% VAT rate

• 0% VAT rate applies to:

• Intra-community and international passenger transport by air and sea

• Exports of goods to non-EU countries

• Supplies of goods and services related to international transport, such as fueling and provisioning of vessels and aircraft

Croatia

The standard VAT rate is 25%.

The reduced VAT rates are:

• 13% for foodstuffs, takeaway food, water supplies, certain pharmaceutical products, hotel accommodation, restaurant services (excluding beverages), newspapers and magazines, cultural and sports event tickets, and certain agricultural supplies

• 5% for bread, milk, books (including e-books), certain medical equipment for people with disabilities, certain food products, and certain daily and weekly newspapers

• 0% VAT rate applies to intra-community and international passenger transport by air and sea

Cyprus

Czech Republic

The standard VAT rate is 21%.

The reduced VAT rate is 12% for a range of selected goods and services, including foodstuffs, non-alcoholic beverages, takeaway food, certain medical equipment, children’s car seats, some domestic passenger transport, books, certain newspapers and periodicals, admission to cultural events, hotel accommodation, some pharmaceutical products, water supplies, treatment of waste and wastewater, food provided in restaurants and cafés, and certain social, medical, and housing-related supplies.

0% VAT rate applies to intra-community and international transport in the cases provided by Czech VAT law.

Note: The Czech Republic now uses two VAT rates only: the standard rate of 21% and a single reduced rate of 12%. The former 15% and 10% structure is no longer current and should not be used in a 2026 VAT-rates overview.

Denmark

The standard VAT rate is 25%

The reduced VAT rate is 0% for newspapers and journals, intra-community and international transport

Estonia

The standard VAT rate is 24% (effective from 1 July 2025).

The reduced VAT rates are:

• 13% for accommodation services (increased from 9% in January 2025)

• 9% for books (excluding e-books), newspapers and periodicals, certain pharmaceutical products, and medical equipment for people with disabilities

• 0% VAT rate applies to some passenger transport and intra-community and international transport

Note: Estonia raised its standard VAT rate from 22% to 24% mid-2025. Earlier in January 2025, press publications increased from 5% to 9%, and hotel VAT rose to 13%.

Finland

The standard VAT rate is 25.5% (increased from 24% on 1 September 2024).

The reduced VAT rates are:

14% for: foodstuffs, some agricultural supplies, restaurant services (excluding alcoholic beverages), some soft drinks, takeaway food, and plants for food production.

10% for: pharmaceutical products, domestic passenger transport, books (excluding e-books), newspapers and periodicals (sold by subscription), admission to cultural events and amusement parks, writers and composers, hotel accommodation, admission to sports events, use of sports facilities, and some domestic transport services.

0% VAT rate applies to: printing services for non-profit publications, intra-community and international transport, and certain gold ingots or coins.

Note: The standard VAT rate was increased from 24% to 25.5% on 1 September 2024. Many goods and services previously taxed at 10% were also reclassified to the 14% category.

France

The standard VAT rate is 20%.

The reduced VAT rates are:

• 10% for: certain foodstuffs, non-alcoholic beverages, domestic passenger transport, hotel accommodation, restaurants (excluding alcoholic beverages), takeaway food, bars, cafés, nightclubs, admission to amusement parks, pay/cable TV, some renovation and repair of private dwellings, certain cleaning of private households, some agricultural supplies, and firewood

• 5.5% for: most food products, water supplies, books (including e-books), newspapers and periodicals, admission to cultural events, writers and composers, certain pharmaceutical products, medical equipment for people with disabilities, and admission to sporting events

• 2.1% for: prescription drugs reimbursed by social security, certain press publications, and TV licenses

• 0% VAT rate applies to:

• medical and dental care services

Note: VAT rates may vary in French overseas territories.

Germany

The standard VAT rate in Germany is 19% and applies to most goods and services.

The reduced VAT rate is 7% and applies to essential goods such as many food items, books, newspapers, and some cultural products.

For restaurant and catering services, Germany is reintroducing the 7% VAT rate from 1 January 2026 for food, while beverages remain taxed at 19%. This means food sold in restaurants, cafés, and similar catering businesses should again fall under the reduced rate, while drinks generally remain subject to the standard rate.

Note: Sellers in hospitality and food service should review pricing and invoicing carefully for 2026, because Germany’s treatment of restaurant food changes again from the 2024–2025 position.

Not sure which VAT rates in Europe apply to your products or where reduced rates may differ? hellotax can review your sales model, product categories, and country-specific VAT obligations. Speak to our team here.

Greece

The standard VAT rate is 24%

The reduced VAT rates are:

• 13% for some foodstuffs, certain take away food, plants for food production, some non-alcoholic beverages, water supplies, some pharmaceutical products, some medical equipment for people with disabilities, some agricultural supplies, domestic care services, hotel accommodation, certain social services
• 6% for some pharmaceutical products, some books (no e-books), some newspapers and periodicals
• 0% for intra-community and international air and sea transport

Hungary

The standard VAT rate is 27%

The reduced VAT rates are:

• 18% for certain foods, some take away food, hotel accommodation
• 5% for certain foodstuffs, pharmaceutical products (for humans), some medical equipment for people with disabilities, books (excluding e-books), newspapers and periodicals, some social housing, district heating, some supplies of new building, restaurant and catering services internet access services, certain writers and composers services
• 0% for intra-community and international transport 

Ireland

The standard VAT rate is 23%

The reduced VAT rates are:

• 13.5% for certain foodstuffs, some pharmaceutical products, children’s car seats, social housing, renovation and repair of private dwellings, cleaning in private households, some agricultural supplies, medical and dental care, collection of domestic waste, treatment of waste and waste water, minor repairs of bicycles, shoes and leather goods and household linen, construction work on new buildings, supply of immovable property, some social housing, routine cleaning of immovable property health studio services, certain tourist services, services photography
• 9% for certain foodstuffs, take away food, some bars and cafes, newspapers and periodicals, admission to cultural events and amusement parks, hotel accommodation, restaurants (excluding all beverages), use of sports facilities, hairdressing
• 4.8% for livestock intended for use in the preparation of foodstuffs, some agricultural supplies
• 0% for some foodstuffs, certain pet food, some medicine, certain feminine hygiene products, some medical equipment, clothing and footwear for children, intra-community and international transport, plants for food production

Italy

The standard VAT rate is 22%

The reduced VAT rates are:

• 10% for some foodstuffs, water supplies, some pharmaceutical products, domestic passenger transport, admission to cultural events, some social housing, renovation and repair of private dwellings, some supplies and construction work for new buildings, some agricultural supplies, hotel accommodation, restaurants, admission to certain sports events, energy products (excluding district heating), firewood, collection of domestic waste, some waste water treatment, alcoholic beverages in bars and cafés, take-away food, cut flowers and plants for decorative use and food production
• 5% for some foodstuffs, some social services
• 4% for some food products, certain medical equipment for people with disabilities, books, newspapers and some periodicals, e-books with an ISBN, online journals, some social housing, some agricultural supplies, certain social services, some supplies for new buildings
• 0% for intra-community and international transport

Latvia

The standard VAT rate is 21%

The reduced VAT rates are:

• 12% for food products for infants, pharmaceutical products, medical products for people with disabilities, domestic passenger transport, books (no e-books), newspaper and periodicals, hotel accommodation
• 5% for a range of locally produced vegetables and fruit
• 0% for intra-community and international transport 

Lithuania

The standard VAT rate is 21%

The reduced VAT rates are:

• 9% for some domestic passenger transport, books (no e-books), newspapers and periodicals, hotel accommodation, district heating
• 5% for pharmaceutical products, medical equipment for people with disabilities
• 0% for intra-community and international transport

Luxembourg

The standard VAT rate is 17%

The reduced VAT rates are:

• 14% for certain wines, solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating, washing and cleaning products, administration of credit and credit guarantees by a person or organization other than that granting the credit
• 8% for cleaning in private households, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, district heating, natural gas, electricity, firewood
• 3% for foodstuffs, soft drinks, children’s clothing and footwear, water supplies, certain pharmaceutical products, certain medical equipment for people with disabilities, domestic passenger transport, certain books (no e-books), certain newspapers and periodicals, admission to cultural events and amusement parks, some pay TV/cable TV, agricultural supplies (no pesticides), hotel accommodation, restaurants (no alcoholic beverages), take away food, bars, cafes and nightclubs, cut flowers and plants for food production, supplies for of new buildings, some construction work on new buildings, admission to sports events, use of sports facilities, undertaker and cremation services, collection of domestic waste, treatment of waste and waste water
• 0% for intra-community and international transport 

Malta

The standard VAT rate is 18%.

The reduced VAT rates are:

12% for specific goods and services defined under Maltese VAT law.

7% for hotel accommodation and the use of sporting facilities.

5% for medical equipment for people with disabilities, books, newspapers and periodicals, admission to certain cultural events, minor repairs of shoes and leather goods, bicycles, clothing and household linen, domestic care services, and the supply of electricity.

0% VAT rate applies to certain food supplies, prescribed medicines, some medical products, children’s clothing and footwear, seeds for food production, live animals for human consumption, and intra-community and international transport in the cases provided by Maltese VAT law.

Note: Malta’s VAT system now clearly includes four reduced/relief rates: 12%, 7%, 5%, and 0%. If your article currently lists only 7%, 5%, and 0%, it should be updated to include the 12% rate as well.

Netherlands

The standard VAT rate is 21%.

The reduced VAT rate is 9% for a range of goods and services, including: foodstuffs, some non-alcoholic beverages, water supplies, certain pharmaceutical products, certain medical equipment for people with disabilities, domestic passenger transport (excluding air travel), books (including e-books), newspapers and periodicals, admission to cultural events and amusement parks, writers and composers, certain renovation and repair of private dwellings, certain cleaning of private households, restaurants (excluding alcoholic beverages), takeaway food, bars, cafés and nightclubs, admission to sports events, use of sports facilities, minor repairs of bicycles, shoes and leather goods, clothing and household linen, and hairdressing.

0% VAT rate applies to certain supplies such as intra-community and international passenger transport by air and sea, and the taxation of certain gold coins.

Accommodation note: From 1 January 2026, the VAT rate for overnight accommodation in the Netherlands increased from 9% to 21%. This applies to short-stay accommodation such as hotels, holiday homes, bed and breakfasts, guesthouses, hostels, accommodation rented through platforms, and furnished mobile homes. Camping remains taxed at 9%. Sellers in the travel and accommodation sector should therefore distinguish carefully between general reduced-rate supplies and accommodation services now taxed at the standard rate.

Poland

The standard VAT rate is 23%.

The reduced VAT rates are:

8% for: certain foodstuffs, passenger transport services, hotel accommodation, restaurant and catering services (excluding alcoholic beverages), newspapers, some pharmaceutical products, and certain medical devices.

5% for: basic food items (e.g. meat, dairy products), books (including e-books), children’s picture, drawing, and colouring books, maps and similar publications, and certain hygiene products including menstrual products.

0% VAT rate applies to: exports of goods to non-EU countries, intra-community and international passenger transport by air and sea, and the supply of rescue vessels and lifeboats used at sea.

Note: As of 1 January 2025, the standard VAT rate of 23% applies to live equines and smokable or inhalable hemp products (excluding those used solely for medical purposes). The VAT rate for menstrual cups was reduced from 23% to 5%.

Portugal

The standard VAT rate is 23%

The reduced VAT rates are:

• 13% for some foodstuffs, admission to certain cultural events, restaurant & cafe food, some agricultural supplies, wine, mineral water, diesel for agriculture
• 6% for some foodstuffs, water supplies, certain pharmaceutical products, medical equipment for people with disabilities, children’s car seats, children’s diapers, domestic passenger transport, some books (no e-books), certain newspapers and periodicals, TV license, social housing, renovation and repair of private dwellings, certain agricultural supplies, hotel accommodation, some social services, some medical and dental care, collection of domestic waste, minor repairs of bicycles, domestic care services, firewood, cut flowers and plants for decorative use and food production, construction work on new buildings, some legal services
• 0% for intra-community and international passenger transport

Romania

The standard VAT rate is 21%.

The reduced VAT rate is 11% for selected goods and services, including certain foodstuffs, pharmaceutical products, medical devices, hotel accommodation, restaurant and catering services, water supplies, books, firewood, thermal energy, and some cultural and social services.

0% VAT rate applies to intra-community and international passenger transport in the cases provided by Romanian VAT law.

Note: From 1 August 2025, Romania increased its standard VAT rate from 19% to 21% and replaced the former 5% and 9% reduced rates with a single 11% reduced rate. Sellers should therefore use the updated 21% / 11% structure when reviewing VAT rates in Europe for 2026.

Slovakia

The standard VAT rate is 23%.

The reduced VAT rates are:

• 19% for some foodstuffs, pharmaceutical products, medical equipment, books (excluding e-books)

• 5% for basic necessities, including selected baby products and newspapers

• 0% VAT rate applies to intra-community and international passenger transport

Note: As of 1 January 2025, the standard VAT rate increased from 20% to 23%, and the reduced rate from 10% to 19%. The super-reduced 5% rate remains in place.

Slovenia

The standard VAT rate is 22%

The reduced VAT rates are:

• 9.5% for some foodstuffs, pharmaceutical products, medical equipment for people with disabilities, domestic passenger transport, books (no e-books), newspapers and periodicals, cultural event, writers and composers, social housing, treatment of waste and waste water, use of sports facilities, undertaker and cremation services, agricultural supplies, hotel accommodation, admission to sports events, minor repairs of bicycles, clothes and household linen, certain supplies of new buildings, certain construction work for new buildings, shoes and leather goods, hairdressing, soft drinks, take away food, cut flowers and plants (decoration)
• 0% for intra-community and international passenger transport

Spain

The standard VAT rate is 21%.

The reduced VAT rates are:

10% for: pasta, seed oils, certain foodstuffs (excluding those taxed at 4%), pharmaceutical products, intra-community and international transport, some social housing, renovation and repair of private dwellings, agricultural supplies, some social services, domestic passenger transport, takeaway food, wastewater treatment, admission to sporting events, bars, cafés, nightclubs and alcoholic beverages sold therein, medical equipment for people with disabilities, and cinema tickets.

4% for: essential foodstuffs such as bread, milk, eggs, fruits, vegetables, flour, and olive oil; some pharmaceutical products; certain newspapers and periodicals; some medical equipment for people with disabilities; social housing; and some social services.

0% VAT rate applies to: intra-community and international passenger transport by air and sea, and the taxation of certain gold coins.

Note: Temporary VAT cuts on essential foods ended on 31 December 2024. From 1 January 2025, the reduced rates were reinstated: 4% for most essentials and 10% for seed oils and pasta.

Sweden

The standard VAT rate is 25%

The reduced VAT rates are:

• 12% for some foodstuffs, non-alcoholic beverages, take-away food, clothing and household linen, hotel accommodation, restaurants, shoes and leather
• 6% for domestic passenger transport, books and newspapers, writers and composers, use of sport facilities
• 0% for medicines, printing and other services related to the production of magazines for non-profit organizations, intra-community and international passenger transport

If you sell through Shopify, our Shopify VAT EU Guide explains how to configure EU tax settings correctly so the right VAT rates are charged in the right countries.

Frequently Asked Questions

What is the standard VAT rate in Europe?
There is no single VAT rate in Europe. Each EU country sets its own standard rate, but under EU rules it cannot be lower than 15%.

Do VAT rates in Europe differ by country?
Yes. VAT rates in Europe differ across EU Member States, and reduced rates can also vary depending on the product or service category.

Why do online sellers need to check VAT rates carefully?
Because using the wrong VAT rate can affect pricing, invoicing, marketplace settings, and VAT returns. Reduced rates also often apply only to specific products and conditions.

Are VAT rates in Europe the same for all products?
No. Standard, reduced, super-reduced, and zero rates can apply depending on the country and the type of goods or services involved.

💡 Want to stay ahead of the next update?
Check out our latest guide on Common VAT Mistakes to Avoid in the EU—and learn how to keep your business compliant and stress-free across all your sales channels.

If you are still mapping your VAT setup country by country, our VAT Registration AI Prompts: EU Seller Guide (2026) can help you review where registrations, OSS, and local rules may apply.

Need help navigating changing VAT rates in Europe? hellotax helps online sellers apply the right VAT rules across Amazon, Shopify, marketplaces, and their own webshops. From registrations to filings and country-specific VAT support, we help you stay compliant as rates change. Contact our VAT experts.