Reference · EU VAT
EU VAT rates 2026: all 27 member states
The current standard and reduced VAT rates for every EU country, sourced from the European Commission's official tax database. Selling across the EU? You charge each customer their country's rate — here they all are, at a glance.
Updated 2026-07-05 · European Commission TEDB
Highest
Hungary · 27%
Lowest
Luxembourg · 17%
EU average
21.9%
Member states
27
| Country | Standard rate | Reduced rate(s) |
|---|---|---|
| Austria (AT) | 20% | 10%, 13%, 19% |
| Belgium (BE) | 21% | 6%, 12% |
| Bulgaria (BG) | 20% | 9% |
| Croatia (HR) | 25% | 5%, 13% |
| Cyprus (CY) | 19% | 5%, 9% |
| Czechia (CZ) | 21% | 12% |
| Denmark (DK) | 25% | — |
| Estonia (EE) | 24% | 9%, 13% |
| Finland (FI) | 25.5% | 10%, 13.5% |
| France (FR) | 20% | 2.1%, 5.5%, 10% |
| Germany (DE) | 19% | 7% |
| Greece (GR) | 24% | 6%, 13% |
| Hungary (HU) | 27% | 5%, 18% |
| Ireland (IE) | 23% | 9%, 13.5% |
| Italy (IT) | 22% | 5%, 10% |
| Latvia (LV) | 21% | 5%, 12% |
| Lithuania (LT) | 21% | 5%, 12% |
| Luxembourg (LU) | 17% | 8%, 14% |
| Malta (MT) | 18% | 5%, 7% |
| Netherlands (NL) | 21% | 9% |
| Poland (PL) | 23% | 5%, 8% |
| Portugal (PT) | 23% | 6%, 13% |
| Romania (RO) | 21% | 11% |
| Slovakia (SK) | 23% | 5%, 19% |
| Slovenia (SI) | 22% | 5%, 9.5% |
| Spain (ES) | 21% | 10% |
| Sweden (SE) | 25% | 6%, 12% |
Standard vs reduced VAT rates
Every EU country sets a standard VAT rate — the default that applies to most goods and services — plus one or more reduced rates for specific categories like food, books, or medicine.
Standard rates currently range from 17% in Luxembourg to 27% in Hungary. The reduced rates and the categories they cover differ by country, so always check the specific rate for what you sell.
Which rate do you charge on cross-border EU sales?
If you sell digital products or services to consumers in other EU countries, you generally charge the VAT rate of the customer's country — not your own — and report it all through the One-Stop-Shop (OSS) scheme once you pass €10,000 in cross-border sales a year.
That means applying the right rate for every country your customers are in. SaldoKit reads your Stripe payments, applies each customer's correct rate, and produces a filing-ready OSS report.
How often do EU VAT rates change?
Rates change infrequently — a handful of times a year across the whole EU, usually announced in advance. This page is refreshed from the European Commission's TEDB database, and SaldoKit applies the rate that was in effect on each transaction's date, so historical reports stay correct even after a rate change.
Turn EU VAT into a filed return
EU VAT rates — FAQ
What is the standard VAT rate in the EU?
There is no single EU-wide rate. Each member state sets its own standard VAT rate, currently ranging from 17% (Luxembourg) to 27% (Hungary), with an EU average of roughly 21–22%.
Which EU country has the highest VAT rate?
Hungary has the highest standard VAT rate at 27%, followed by Croatia, Denmark and Sweden at 25% and Finland at 25.5%.
Which EU country has the lowest VAT rate?
Luxembourg has the lowest standard VAT rate in the EU at 17%, followed by Malta at 18% and Cyprus, Germany and Romania at 19–21%.
Do I charge my own VAT rate or the customer’s?
For B2C digital sales to other EU countries above the €10,000 annual threshold, you charge the customer’s country rate and report it via OSS. Below the threshold you may charge your home rate. Rules differ for physical goods and B2B sales.
Are these VAT rates up to date?
Yes — they are refreshed from the European Commission’s official TEDB database. The “updated” date on this page shows when.
Rates are provided for general information, not tax advice — always verify the specific rate for your goods or services before filing. Updated 2026-07-05 · European Commission TEDB.