Standard VAT rates across Europe sit in a relatively narrow band. The reduced rates do not: the number of bands, and what falls into them, differs enough between markets that a product taxed at the reduced rate in one country can sit at the standard rate next door.
- Standard and reduced VAT rates by country
- How many reduced bands each market operates
- Why the reduced rate, not the standard one, is where the variation sits
What is the VAT rate in each European country? The table covers the 33 markets where HTLC Network publishes the figure.
| Country | Standard rate | Reduced rates |
|---|---|---|
| Albania | 20% | 6% (accommodation, books, and defined categories) |
| Austria | 20% | 13% and 10% (10% narrowing to 4.9% for select basic foods from 1 July 2026) |
| Belgium | 21% | 12% and 6% (12% for accommodation/catering shifting to some 12% items from March 2026) |
| Bulgaria | 20% | 9% (accommodation, e-publications, select baby/infant products) |
| Croatia | 25% | 13% and 5% |
| Cyprus | 19% | 9% (hospitality, accommodation, restaurants) and 5% (food, medicines, books, public transport) |
| Czech Republic | 21% | 12% |
| Denmark | 25% | None — Denmark applies a single VAT rate with no reduced rate |
| Estonia | 24% | 9% |
| France | 20% | 10%, 5.5%, and a super-reduced 2.1% |
| Greece | 24% | 13% and 6% |
| Hungary | 27% | 18% and 5% |
| Ireland | 23% | 13.5%, a second reduced rate of 9% (from July 2026: restaurant/catering, hairdressing, gas & electricity), 4.8% livestock rate, and 0% zero rate (basic food, children's clothing) |
| Israel | 18% | None — exports and international services are zero-rated; financial services and residential rentals are exempt |
| Italy | 22% | 10% and 5%, with a super-reduced 4% |
| Japan | 10% (consumption tax) | 8% — takeaway food and non-alcoholic beverages (dining-in is taxed at 10%) and qualifying newspaper subscriptions |
| Kosovo | 18% | 8% (water supply and defined categories) |
| Lebanon | 11% (Cabinet approved a rise to 12% in February 2026; not yet enacted pending parliamentary legislation) | None — exports, export-related services and international transport are zero-rated; banking, financial and insurance services are exempt |
| Lithuania | 21% | 9% and 5% |
| Malta | 18% | 7% and 5% |
| Netherlands | 21% | 9% |
| Poland | 23% | 8% and 5% |
| Portugal | 23% | 13% and 6% |
| Romania | 21% | 11% |
| Serbia | 20% | 10% |
| Singapore | 9% (GST) | No reduced rate — exports and specified international/financial services are zero-rated or exempt |
| Slovakia | 23% | 19% and 5% |
| South Korea | 10% | None — flat 10% on most goods and services; exports zero-rated |
| Spain | 21% | 10%, with a super-reduced 4% |
| Switzerland | 8.1% | 3.8% (accommodation) and 2.6% (essential goods) |
| Tunisia | 19% | 13% and 7% |
| Turkey | 20% | 10% (food, medicine) and 1% (basic commodities) |
| United Kingdom | 20% | 5% (domestic energy, children's car seats, certain medical aids) and 0% zero rate (most food, books, children's clothing, public transport) |
The standard rate determines the headline; the reduced bands determine whether a specific supply is actually taxed at it. For companies selling across several markets, the practical work is not learning the standard rates — it is classifying each supply against each national list.
Registration thresholds and filing frequency are a separate matter again, and do not follow the rate: a market with a low standard rate may still require monthly returns.
Figures are those published on the HTLC Network country pages, reviewed September 2026. Rates and thresholds change: confirm the current position for the country concerned before relying on it.
VAT rates are the easy part of VAT. Classification, registration thresholds and filing cadence are where multi-country operations actually spend their time.