UK standard rate
20%
UK threshold
£90,000
HMRC interest
7.75%
UK rules checked
22 October 2026

UK and Europe, from official sources.

VAT on bicycles by country

VAT on bicycles runs from 6% in Portugal to 27% in Hungary, across the 28 countries confirmed so far. The UK charges 20%. Checked 23 October 2026.

Buying a bicycle.
Countries
  • United Kingdom
  • Luxembourg
  • Portugal
  • Netherlands
  • Germany
£
The same price in every country, so the VAT compares like for like. You can type a sum.
Bicycles: Buying a bicycle. Price before VAT: £100.00 in every country.
CountryVAT rateVATPrice with VATOfficial source
United Kingdom 20%No reduced rate applies, so bicycles, e-bikes and bike repairs are 20%. CE marked cycle helmets are 0%. £20.00 £120.00 gov.uk: VAT rates
Luxembourg 8%Bicycles take the reduced 8% rate, and so do e-bikes (pedal assisted cycles), bicycle hire and bicycle repairs. £8.00 £108.00about €128.92 Loi TVA annexe A 10°: bicyclettes
Portugal 6%Bicycle repairs also take 6%, unusually low within the EU (mainland rate). £6.00 £106.00about €126.54 Portal das Finanças: Código do IVA, Listas I e II
Netherlands 21%Buying a bicycle or e-bike is 21%. Repairing a bicycle or e-bike is 9% on the labour, with parts at 21%. £21.00 £121.00about €144.44 Belastingdienst: Btw-tarief fietsen repareren
Germany 19%Bicycles, e-bikes and bicycle repairs have no reduced rate in § 12, so the standard rate of 19% applies. £19.00 £119.00about €142.06 UStG § 12 Abs. 1: Steuersätze

Amounts in local currency use the European Central Bank reference rate for 22 October 2026, to give a sense of scale. On an invoice or VAT return, use the rate the tax authority requires: for UK VAT, HMRC's monthly exchange rates.

Notable differences

  • Lowest: 6% in Portugal.
  • Highest: 27% in Hungary.

Quirks worth knowing

  • Luxembourg: bikes, e-bikes, bike hire and repairs are all 8%. Source
  • Portugal: bicycles and their repairs are 6%. Source
  • Austria: buying a bike is 20%, but repairing one is 10%. Source
  • UK: bikes are 20%, but cycle helmets are 0%. Source

Across the 28 countries with a confirmed rate. Checked 23 October 2026

VAT on bicycles in every country we cover

Lowest rate first. Download as CSV. Checked 23 October 2026

CountryVAT rateWhat it coversOfficial source
Portugal6%Bicycle repairs also take 6%, unusually low within the EU (mainland rate).Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026
Luxembourg8%Bicycles take the reduced 8% rate, and so do e-bikes (pedal assisted cycles), bicycle hire and bicycle repairs.Loi TVA annexe A 10°: bicyclettes, checked 23 October 2026
Switzerland8.1%Bicycles, e-bikes and bicycle repairs have no reduced rate, so the standard rate of 8.1% applies.ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026
Malta18%Buying a bicycle is 18%. Minor repairs of bicycles take the 5% reduced rate.Malta VAT Act (Cap. 406), checked 23 October 2026
Cyprus19%No reduced rate is listed for bicycles, so the standard rate of 19% applies.Cyprus Tax Department: Συντελεστές ΦΠΑ, checked 23 October 2026
Germany19%Bicycles, e-bikes and bicycle repairs have no reduced rate in § 12, so the standard rate of 19% applies.UStG § 12 Abs. 1: Steuersätze, checked 23 October 2026
Austria20%Buying a bicycle or e-bike takes the standard rate of 20%. Bicycle repairs take only 10% (§ 10 Abs. 2 Z 10 UStG, which also covers shoe, leather goods and clothing repairs).UStG 1994 § 10 Abs. 1: Steuersätze, checked 23 October 2026
Bulgaria20%No reduced rate for bicycles, e-bikes or repairs, so the standard rate applies.Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026
France20%France has no reduced rate for bicycles, so the standard rate of 20% applies.Douane: Les taux de TVA, checked 23 October 2026
United Kingdom20%No reduced rate applies, so bicycles, e-bikes and bike repairs are 20%. CE marked cycle helmets are 0%.gov.uk: VAT rates, checked 23 October 2026
Czechia21%No reduced rate for buying a bicycle or e-bike, so the standard 21% applies. Bicycle repairs also moved from a reduced rate to 21% on 1 January 2024.Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026
Netherlands21%Buying a bicycle or e-bike is 21%. Repairing a bicycle or e-bike is 9% on the labour, with parts at 21%.Belastingdienst: Btw-tarief fietsen repareren, checked 23 October 2026
Romania21%No reduced rate for bicycles, e-bikes or bicycle repairs, so the standard rate applies.ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026
Spain21%Spain has no reduced rate for bicycles, bicycle repairs or e-bikes, so the general 21% applies.Ley 37/1992 del IVA, art. 90 (BOE), checked 23 October 2026
Italy22%Italy has no reduced rate for bicycles, so the standard 22% applies.MEF Documentazione Economica e Finanziaria: DPR 633/1972, art. 16 Aliquote dell'imposta, checked 23 October 2026
Slovenia22%Buying a bicycle or e-bike is 22%, but minor bicycle repairs take the 9.5% reduced rate.FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026
Ireland23%Standard rate of 23%, including accessories and parts. Bicycle repairs are 13.5%, but tyres, tubes and accessories fitted during a repair are 23%.Revenue VAT rates database: Bicycles supply, checked 23 October 2026
Poland23%Bicycles, including e-bikes, take the standard rate. Bicycle repairs take 8% (Annex 3 item 58).Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 146ef ust. 1 pkt 1, checked 23 October 2026
Slovakia23%No reduced rate for bicycles, e-bikes or bicycle repairs, so the standard 23% applies.Finančná správa: Sadzby dane, checked 23 October 2026
Estonia24%Estonia has no reduced rate for bicycles, e-bikes or bicycle repairs, so the standard rate applies.Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026
Greece24%No reduced rate for bicycles, e-bikes or repairs, so the standard rate applies. Motorcycle helmets, by contrast, take 13%.AADE: Βασικοί Συντελεστές ΦΠΑ, checked 23 October 2026
Iceland24%Ordinary bicycles take the general rate. Iceland has had a time limited VAT relief on e-bikes; its current terms are not confirmed here.Skatturinn: Skattskylda og skattprósentur, checked 23 October 2026
Croatia25%No reduced rate for bicycles, e-bikes or repairs, so the standard rate applies.Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026
Denmark25%Denmark has no reduced VAT rates, so bicycles, e-bikes and repairs all take the standard 25%.Skattestyrelsen: I gang med moms, checked 23 October 2026
Norway25%There is no reduced VAT rate for bicycles, e-bikes or bicycle repairs, so the general 25% applies.Skatteetaten: Satser for merverdiavgift, checked 23 October 2026
Sweden25%Buying a bicycle is 25%. Repairs to pedal bicycles are 12%.Mervärdesskattelag (2023:200): 9 kap. 2 och 7 §§, checked 23 October 2026
Finland25.5%Bicycles take the general rate, and the page lists car and bicycle repairs under the general rate too. There is no separate rate for e-bikes.Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026
Hungary27%No reduced rate for bicycles, e-bikes or bicycle repairs, so the standard 27% applies.NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026

Not yet confirmed on official sources: Belgium, Latvia, Lithuania.

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Questions

Which country has the lowest VAT on bicycles?

Portugal, at 6%, among the 28 countries we have confirmed on official sources. Bicycle repairs also take 6%, unusually low within the EU (mainland rate).

Which country has the highest VAT on bicycles?

Hungary, at 27%.

What is the VAT on bicycles in the UK?

20%. No reduced rate applies, so bicycles, e-bikes and bike repairs are 20%. CE marked cycle helmets are 0%.

463 situation rates are confirmed so far, across 28 countries, from national tax authorities, official gazettes and legislation. A rate we have not confirmed on an official source shows as "Not checked yet" rather than a guess. On a computer, hover over a source to see the exact words it uses. You may reuse these rates under CC BY 4.0 with a link to VATtools.