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Country RegionRateRate typeDescription
AlbaniaEurope20% Standard Rate
AlbaniaEurope6%Reduced Rate Accommodation; electrical vehicles; books
AlbaniaEurope0%Zero-ratedExports; international transport; and other
AlbaniaEurope0%ExemptFinancial services; health; postal; various agriculture; education; gambling; land / buildings
AndorraEurope9.50%Higher rateFinancial services
AndorraEurope4.50%Standard Rate
AndorraEurope1%Reduced RateFoodstuffs; books
AndorraEurope0%Zero-ratedExports; Healthcare; Building leases; education; residential rentals; and other
AndorraEurope0%ExemptFinancial services; educational; immovable property; and other
AustriaEurope20%Standard Rate01-Jan-84
AustriaEurope13%Reduced RateDomestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use
AustriaEurope13%Parking rateWine from farm production carried out by the producing farmer.
AustriaEurope10%Reduced RateFoodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; socia
AustriaEurope0%Zero-ratedIntra-community and international transport (excluding road and rail); hotel accommodation
AustriaEurope0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
AustriaEurope5%TEMPORARY Reduced Rate Hotels, hospitality, publications, books (till Dec 20 only), cultural admission (1 Jul 2020 till 31 Dec 2021)
Azores - PortugalEurope18%Standard Rate
Azores - PortugalEurope9%Reduced RateBooks and newspapers; dental; gas and elec; hotels; passenger transport
Azores - PortugalEurope4%Reduced RateWater
AustriaEurope5%TEMPORARY Reduced Rate Hotels, hospitality, publications, books (till Dec 20 only), cultural admission (1 Jul 2020 till 31 Dec 2021)
BelarusEurope20%Standard Rate Hotels, hospitality, publications, books (till Dec 20 only), cultural admission (1 Jul 2020 till 31 Dec 2021)
BelarusEurope10%Reduced Rate Crops; bunker fuels; repairs and maintenance
BelarusEurope0%Zero-rated Exports
BelarusEurope26% (May 2022) Higher Rate Telecoms and broadcast services
BelarusEurope0%ExemptFinancial services; education; medical; cultural attractions; housing services
Belgium Europe21%Standard Rate Since Jan 1996
Belgium Europe12% Reduced Rate Some foodstuffs; cafe & restaurants; agricultural supplies; social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use
Belgium Europe12% Parking rate Energy products: coal; coke
Belgium Europe6%Reduced Rate Most foodstuffs; entrance cinema, theatre, cultural, sports; books and e-books; hotel accommodation; art
Belgium Europe0%Zero-rated Exports; daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)
Belgium Europe0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Belgium Europe12%TEMPORARY Reduced Rate Demolition of buildings (till 31 Dec 2022)
Bosnia and Herzegovina Europe17%Standard Rate
Bosnia and Herzegovina EuropeZero-rated Exports
Bosnia and Herzegovina Europe0%ExemptFinancial services; building and land; social services; public medical and education
Bulgaria Europe20%Standard Rate Since Jan 1999
Bulgaria Europe20%Standard Rate Since Jan 1999
Bulgaria Europe9%Reduced Rate Hotel accommodation
Bulgaria Europe0%Zero-rated Intra-community and international transport
Bulgaria Europe0%Exempt Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Bulgaria Europe9%TEMPORARY Reduced VAT Rate Jul 2020 to 31 Dec 2022: Catering and restaurant services; Hotel and other overnight accommodation; books and textbooks; Baby foodstuffs and supplies; Sports facilities
Canary Island Europe0%Zero-rated
Canary Island Europe7%Standard Rate IGIC
Canary Island Europe3%Reduced Rate Non-domestic clectricity
Canary Island Europe15%Higher Rate Jewellery, perfume, shotguns, alcohol, fur, high-value vehicles
Canary Island Europe0%Zero-rated Newspapers; books; water; basic foodstuffs; international transport
Canary Island Europe9.50%Higher Rate Vehicles
Canary Island Europe20%Higher Rate Tobacco
CroatiaEurope25%Standard Rate Tobacco
CroatiaEurope13%Reduced Rate Most foodstuffs; domestic electricity; hotels etc; concerts; restaurants and cafes; Heating (since 1 Apr 2022)
CroatiaEurope5%Reduced Rate Some foodstuffs (bread, milk and infant formula); books and magazines; cinema; water collection; pharmaceutical ; some medical equipment
CroatiaEurope5%Zero-rated Exports; Intra-community and international transport (excluding road and rail)
CroatiaEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
CyprusEurope19%Standard Rate Since 13 Jan 2014
CyprusEurope9%Reduced Rate Domestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes
CyprusEurope5%Reduced Rate Foodstuffs; non-alcoholic beverages; water; waste services; pharmaceutical products; medical equipment; children’s car seats; passenger transport; books newspapers and e-versions; cinema theatre sporting events
CyprusEuropeZero-rated Exports; supply boats aircraft; Intra-community and international transport; goods purchased on international flights
CyprusEuropeExempt Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Czech Republic Europe21%Standard Rate Since Jan 2013
Czech Republic Europe15%Reduced Rate Foodstuffs; non-alcoholic beverages; take away food; certain medical; certain passenger transport; certain books / electronic; amusement parks; social housing; medical
Czech Republic Europe10%Reduced Rate Foodstuffs (baby and gluten-free); newspapers journals; water treatment; certain pharmaceutical; hotels; restaurants and hospitality; some books and e-books; medical; passenger transport; cultural events; public heating; rail; other
Czech Republic Europe0%Zero-rated Intra-community and international transport
Czech Republic Europe0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property
DenmarkEurope25%Standard Rate Since Jan 1992
DenmarkEurope0%Zero-rated Newspapers and journals, including e-books; onboard catering; intra-community and international transport
DenmarkEurope0%ExemptCinema, theatre cultural etc; passenger transport; Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
EstoniaEurope20%Standard Rate Since July 2009
EstoniaEurope9%Reduced Rate Certain pharmaceutical; medical equipment; books and e-books; newspapers and periodicals; hotel accommodation
EstoniaEurope0%Zero-rated Intra-community and international transport
EstoniaEurope0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property
Finland Europe24%Standard Rate Since 1 January 2013
Finland Europe14%Reduced Rate Foodstuffs (excluding live animals); agricultural supplies; restaurants and catering; soft drinks; take away food; cut flowers and plants for food production
Finland Europe10%Reduced Rate Pharmaceutical; domestic passenger transport; books (including e-books); newspapers and periodicals ; admission to cultural events and amusement parks; broadcasting; writers; hotels; art
Finland Europe0%Zero-rated Export; intra-community and international transport; exports
Finland Europe0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property
FranceEurope20%Standard Rate Since 1 Jan 2014
FranceEurope10%Reduced Rate Some foodstuffs; non-alcoholic beverages; hotels; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services
FranceEurope5.50%Reduced Rate Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing;
FranceEurope2.10%Super reduced Some pharmaceutical products; newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
FranceEuropeZero-rated Intra-community and international transport; exports
FranceEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
GeorgiaEurope18%Standard Rate
GeorgiaEurope0%Zero-rated Exports; international travel; books and e-books; tourist services; and others
GeorgiaEurope0%ExemptMedicines; land; financial services; education; medical; gambling; baby products;
GermanyEurope19%Standard Rate Since Jan 2007 (temp COVID-19 cut to 16% for 6 months to 31 Dec 2020)
GermanyEurope7%Reduced Rate Some foodstuffs; hotels; water (ex bottled water); welfare; certain; some domestic passenger transport; intra-community and international passenger transport certain road, rail and water transportation; newspapers & books- electronic;
GermanyEurope0%Zero-rated Intra-community and international transport (excluding road and rail and some inland waterways transport)
GermanyEurope0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
GermanyEurope7%TEMPORARY Reduced Rate Restaurant services from 19% between Jul 2020 and 31 Dec 2022
GibraltarEurope--No VAT
GreeceEurope24%Standard Rate Since 1 June 2016
GreeceEurope13%Reduced Rate Most foodstuffs; restaurants cafe; hotels; passenger transport; take away food; some non-alcoholic beverages; water; pharmaceutical; medical equipment; agricultural supplies; domestic care
GreeceEurope6%Reduced Rate Some pharmaceutical products; books and e-books; newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating
GreeceEuropeZero-rated Expoerts; intra-community and international air and sea transport
GreeceEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
GreeceEurope13%TEMPORARY Reduced Rate Cut from 24% 30 Jun 2020 till 31 Dec 2022: coffee; transport; non-alcoholic drinks; cinemas; gyms and dance schools; and tourism packages.
GreenlandEurope--No VAT
Guernsey Europe--No VAT
Hungary Europe27% Standard Rate Since 1 January 2012
Hungary Europe18%Reduced Rate Certain foodstuffs; some take away food; admission to certain open-air concerts
Hungary Europe5%Reduced Rate Hotels; Certain foodstuffs; medicine; internet access; pharmaceutical products; books newspapers and periodicals and e-versions; some social housing; district heating;
Hungary EuropeZero-rated Exports; intra-community and international transport
Hungary EuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Hungary Europe5% TEMPORARY Reduced Rate New built houses/dwellings reduced from 27% between Jan 2020 and 31 Dec 2022
Hungary Europe5% TEMPORARY Reduced Rate Take-away food and drinks reduced from 18% from 14 Nov 2020 until TBC
IcelandEurope24% Standard Rate
IcelandEurope11% Reduced Rate Hotels; passenger transport; newspapers, books and electronic versions; TV and radio licenses;
IcelandEurope0%Zero-rated Export; international transport; goods used on board international travel; other
IcelandEurope0%ExemptEducation; social services; gambling; financial services; lease dwellings; public transport; post; medical; real estate;
IcelandEurope-TEMPORARY Reduced Rate 60% to 100% refund of labour VAT element of construction services between 1 Jan and 31 Dec 2021
IrelandEurope23%Standard Rate Since Jan 2012. Temporarily reduced to 21% between 1 Sep 2020 and 28 Feb 2021
IrelandEurope13.50% Reduced Rate (See TEMPORARY VAT cut) certain foodstuffs; pharmaceutical; children's car seats; social housing; renovation dwellings; cleaning households; some agricultural supplies; medical and dental care; domestic waste;
IrelandEurope13.50% Parking rate Fuel for power; Non residential property; tour guide; car repairs; jockey services; driving tuition
IrelandEurope9% Reduced Rate Certain foodstuffs; books newspapers and periodicals; hairdressing; e-books and digital; certain construction; restaurant and cafe
IrelandEurope4.80% Super reduced Livestock intended for use in the preparation of foodstuffs; some agricultural supplies
IrelandEurope0%Zero-rated Most foodstuffs; animal feed; medicines; Export; intra-community supplies; children clothing; certain repairs
IrelandEurope0%Exempt Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
IrelandEurope9%TEMPORARY Reduced Rate Hotels; restaurants and catering; cinema, concert, sport, concert admission down from 13.5% (Nov 2020 till 28 Feb 2023)
Isle of ManEurope20% Standard Rate
Italy Europe22% Standard Rate Since 1 Oct 2013
Italy Europe10% Reduced Rate Most foodstuffs; restaurants and cafes; hotels; water; theatre; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work
Italy Europe5%Reduced Rate Some foodstuffs; some social services; certain passenger transport
Italy Europe4%Super reduced Some foodstuffs; certain medical equipment; books; newspapers and some periodicals; e-books; online journals newspapers; TV licence; social housing; medical; some agricultural
Italy EuropeZero-rated Export; Intra-community and international transport
Italy EuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
JerseyEurope5%Standard Rate GST Goods & Services Tax
JerseyEuropeZero-rated Exports; medicines; residential homes
Kosovo Europe18%Standard Rate
Kosovo Europe8%Reduced Rate Grains; books and publications; computer equipment; medicines; electricity; water; others
LatviaEurope21%Standard Rate Since 1 July 2012
LatviaEurope12% Reduced Rate Food products for infants; concerts; pharmaceutical; medical; domestic passenger transport; books e-books; newspaper and periodicals; hotel accommodation; district heating
LatviaEurope5%Reduced Rate A range of locally produced vegetables and fruit
LatviaEuropeZero-rated Exports; intra-community and international transport
LatviaEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Liechtenstein Europe7.7%Standard Rate Based on Swiss VAT code and administration
LithuaniaEurope21%Standard Rate Since 1 September 2009
LithuaniaEurope5%Reduced Rate Some domestic passenger transport; district heating; books or journals including e-books; firewood
LithuaniaEurope9%Reduced Rate Pharmaceutical products; medical equipment for disabled persons; newspapers and periodicals
LithuaniaEurope0%Zero-rated Exports; intra-community and international transport; certain repair to tangible movable property
LithuaniaEurope0%ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
LithuaniaEurope9%TEMPORARY Reduced Rate 1 Jul 2021 to 31 Dec 2022: Restaurants and cafes (excluding alcoholic drinks); Catering; Accommodation; Sports events and activities Cultural attractions
LuxembourgEurope17%Standard Rate Since 1 January 2015
LuxembourgEurope14%Parking rate 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; printed advertising matter; heat, cooling and steam with the exception of district heating; safe cust
LuxembourgEurope8% Reduced Rate Art; Cleaning households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use
LuxembourgEurope3%Super reduced Most foodstuffs; admission cinema theatre sport etc; soft drinks; hotels; books newspapers and magazines inc electronic; children's clothing; water; certain pharmaceutical; certain medical equipment; domestic passenger transport
LuxembourgEuropeZero-rated Exports; intra-community and international transport
LuxembourgEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
MacedoniaEurope18%Standard Rate
MacedoniaEurope10% Reduced Rate (since Jan 2021) Restaurants
MacedoniaEurope5%Reduced Rate Publications; most foodstuffs, water; computers; passenger transport; pharmaceutical and medical devices;
MacedoniaEurope0% Zero-rated Exports; International passenger travel
MacedoniaEurope0% ExemptFinancial services; gambling; education; dwellings; public postal; health
MaltaEurope18% Standard Rate Since 1 January 2004
MaltaEurope7%Reduced Rate Hotel accommodation; use of sporting facilities
MaltaEurope5%Reduced Rate Medical equipment for disabled persons; books newspapers and periodicals - electronic; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services
MaltaEuropeZero-rated Most foodstuffs; medicines; cinema culture amusement; live animals for consumption; intra-community and international transport; exports; passenger transport; art;
MaltaEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
MoldovaEurope20%Standard Rate
MoldovaEurope6%TEMPORARY Reduced Rate Hotels, restaurant services (Jun 2021 to 15 Apr 2022)
MoldovaEurope8%Reduced Rate Bread; diary; medicines; certain agricultural supplies and others
MoldovaEurope0%Zero-rated Exports; transport passengers and freight; public water; power; books, e-books and journals (15 Apr 2022)
MoldovaEurope0%ExemptFinancial services; residential property; land; eduction; foodstuffs; books; and gambling
MonacoEurope20% Standard Rate Member of French VAT regime
MonacoEurope10% Reduced Rate Some foodstuffs; non-alcoholic beverages; hotels; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services
MonacoEurope5.50% Reduced Rate Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing;
MonacoEurope2.10% Reduced Rate Some pharmaceutical products; newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
MonacoEurope Zero-rated Exports
MonacoEurope0% ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Montenegro Europe21%Standard Rate
Montenegro Europe7% Reduced Rate Public transport; hotel accommodation; medicine; basic foodstuffs
Montenegro Europe0% Zero-rated Exports
Montenegro Europe7% TEMPORARY Reduced Rate Between 1 Sep 2020 and 31 Aug 2021 Tourist apartment services
NetherlandsEurope21% Standard Rate Since 1 October 2012
NetherlandsEurope9% Reduced Rate Foodstuffs; soft drinks; water; restaurants & cafe; hotels etc; cinema theatre cultural sporting admission; books magazines etc and electronic; certain pharmaceutical; certain medical; domestic passenger transport)
NetherlandsEuropeZero-rated Exports; gold coins; intra-community and international passenger transport by air and sea
NetherlandsEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
NorwayEurope25% Standard Rate
NorwayEurope15% Reduced Rate Foodstuffs
NorwayEurope11% Reduced Rate Fish
NorwayEurope12% Reduced Rate See TEMPORARY Reduced Rate. Cultural and sporting events; cinemas; public transport; hotel and accommodation;
NorwayEurope0% Zero-rated Books and newspapers plus electronic versions; exports; international travel
NorwayEurope0% ExemptFinancial services; Land and buildings; education; certain medical
NorwayEurope6% TEMPORARY Reduced Rate Between 1 Apr 2020 and 30 Sep 2021: passenger transport, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks and experience centres, among other things.
PolandEurope23% Standard Rate Since 1 January 2011
PolandEurope8% Reduced Rate Some foodstuffs; books and magazines inc electronic; restaurants cafe (ex beverages); hotels etc; entrance cinema, sport, theatre etc; broadcast; art; and other
PolandEurope5% Reduced Rate Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic
PolandEurope0% ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
PolandEurope0% Zero-rated Export; Intra-community and international passenger transport ; certain foodstuffs; services supplied during international transport
PortugalEurope23% Standard Rate Since Jan 2011
PortugalEurope13% Reduced Rate Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation
PortugalEurope13% Parking rate Wine; agriculture tools; diesel for agriculture
PortugalEurope6% Reduced Rate Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licenc
PortugalEurope0% Zero-rated Intra-community and international passenger transport
PortugalEurope0% ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
RomaniaEurope19% Standard Rate Since 1 January 2017
RomaniaEurope9% Reduced Rate Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
RomaniaEurope5% Reduced Rate Social housing; books newspapers and periodicals and e-versions; admission to cultural events sporting events amusement parks; hotel accommodation; restaurants and catering services; social dwellings; sporting facilities
RomaniaEuropeZero-rated Exports; intra-community and international passenger transport
RomaniaEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
RussiaEurope20% Standard Rate Since 1 Jan 2019
RussiaEurope10% Reduced Rate Basic foodstuffs; children's clothing; books and periodicals; medical public water; medicine
RussiaEurope0% Zero-rated Exports; certain rail; foreign passenger
RussiaEurope0% ExemptFinancial services; public transport; land; land; gambling;
RussiaEurope16.67% Reduced Rate Digital services
San Marino EuropeNo VAT
Serbia Europe20% Standard Rate
Serbia Europe10% Reduced Rate Basic foodstuffs; live and cultural entrance fees; books
SlovakiaEurope20% Standard Rate Since 1 January 2011
SlovakiaEurope10% Reduced Rate Limited foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books and preriodicals inc electronic; hotel and accommodation
SlovakiaEuropeZero-rated Exports; Intra-community supplies; and international passenger transport
SlovakiaEuropeExemptCultural services; financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
SloveniaEurope22% Standard Rate Since 1 July 2013
SloveniaEurope9.50% Reduced Rate Foodstuffs; water; hotel etc; pharmaceutical products; art; medical equipment for disabled persons; domestic passenger transport; books newspapers and periodicals inc electronic; cultural events and theme parks; writers composers; social housing
SloveniaEurope5% Reduced Rate Books, publications including electronic
SloveniaEuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property; cultural services
SloveniaEuropeZero-rated Intra-community supplies; and international transport (excluding road transport)
Spain Europe21% Standard Rate Since 1 Sept 2012
Spain Europe10% Reduced Rate Most foodstuffs; restaurant and hospitality; artwork; water; hotels; entrance culture, theatre, cinema, sport etc; certain pharma; medical equipment; domestic passenger transport; some social housing; some renovati
Spain Europe4% Super reduced Basic foodstuffs; Books, newspapers, journals & electronic; social services; medicines; and other
Spain EuropeZero-rated Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea
Spain EuropeExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
Spain Europe10% TEMPORARY Reduced Rate Between 26 Jun 2021 and 30 Apr 2022: Electricity
SwedenEurope25% Standard Rate
SwedenEurope12% Reduced Rate Most foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation etc; restaurant and catering services; some works of art, collectors items and antiques
SwedenEurope6% Reduced Rate Domestic passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities
SwedenEurope0% Zero-rated Exports; medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community supplies; and international passenger transport
SwedenEurope0% ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property; pharmaceutical supplies
Switzerland Europe7.7% Standard Rate
Switzerland Europe3.7% Reduced Rate Hotel accommodation
Switzerland Europe2.5% Reduced Rate Hostpitality (outside out of hotels); books newspapers and journals inc electronic; public water; medicines
Switzerland EuropeZero-rated Exports; investment gold
Switzerland Europe0% ExemptFinancial services; health; education; real estate; gambling
UkraineEurope20% Standard Rate
UkraineEurope7%Reduced Rate Pharmaceutical, medicines, hotel accommodation, cultural events
UkraineEurope0%Zero-rated Exports; international transport; scrap metal; air and sea fuel; audio books
UkraineEurope14% Reduced Rate Cattle, milk and certain crops
UkraineEurope0% Exempt Financial services; education; charities; gambling; medical; books and periodicals; construction; welfare; dwellings; public services
United Kingdom Europe20%Standard Rate Since 4 January 2011
United Kingdom Europe5% Reduced Rate Children’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some reno
United Kingdom Europe0% Zero-rated Some social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drin
United Kingdom Europe0% ExemptFinancial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
United Kingdom Europe12.50% TEMPORARY Reduced Rate Tourism and hospitality cut from 20% between Oct 2021 till 31 Mar 2022
JerseyEurope0% ExemptFinancial services; medical; education; postal; charities; others
KosovoEurope0% Zero-rated Exports; International transport
KosovoEurope0% ExemptFinancial services; education; welfare; medical; gambling; immovable property; public transport; print and electronic media;
KosovoEurope8%TEMPORARY Reduced Rate Hotels, restaurant and canteen services. Reduced from standard rate to 8% between 7 Dec 2020 and 31 Dec 2021
Liechtenstein Europe3.7%Reduced Rate Hotel accommodation
Liechtenstein Europe2.5%Reduced Rate Hostpitality (outside out of hotels); books newspapers and journals inc electronic; public water; medicines
Liechtenstein Europe0%Zero-rated Exports; investment gold
Liechtenstein Europe0%ExemptFinancial services; health; education; real estate; gambling
Italy Europe5%TEMPORARY Super reduced Gas - domestic and wholesale between Oct 2021 and Sep 2022
San Marino Europe17%Import tax Imported goods and services
San Marino Europe0%ExemptImport financial services
BelgiumEurope6%TEMPORARY Reduced Rate 1 Mar to 31 Dec 2022 domestic electricity. Domestic natural gas and heating. 1 Apr to 31 Dec 2022 solar panels & water heaters + pumps
PolandEurope8%TEMPORARY Reduced Rate 1 Feb to 31 Jul 2022; Coal and coke Heating diesel Diesel fuel LPG gas for heating
PolandEurope5%TEMPORARY Reduced Rate 1 Feb - 31 Jul electricity
PolandEurope0%TEMPORARY Reduced Rate Basic foodstuffs; fertiliser
Netherlands Europe9%TEMPORARY 1 Jul to 31 Dec 2022 energy (natural gas; electricity; district heating)
MacedoniaEurope5%TEMPORARY REDUCED Electricity until 31 Dec 2022. Then 10% until 30 Jun 2023
MacedoniaEurope0%TEMPORARY REDUCED Basic foods between 17 Mar and 31 May 2022
MacedoniaEurope0%TEMPORARY REDUCED Basic foods between 17 Mar and 31 May 2022
MacedoniaEurope10%TEMPORARY REDUCED Petrol, diesel between 12 Mar and 31 May 2022
CroatiaEurope5%TEMPORARY REDUCED Basic foodstuffs; Gas Apr 2022 to Mar 2023
RomaniaEurope5%TEMPORARY Reduced Rate Domestic electricity Nov 2021 to Jul 2022
United Kingdom Europe0%TEMPORARY Reduced Rate Supply and instal domestic energy-saving materials and tech (Apr 2022 to Mar 2027)
EstoniaEurope5%TEMPORARY Reduced Rate From 30 Apr 2022: petrol, diesel, heating oil and gas