VAT on bicycles in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
| 6% | 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 | |
| 8% | 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 | |
| 8.1% | 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 | |
| 18% | Buying a bicycle is 18%. Minor repairs of bicycles take the 5% reduced rate. | Malta VAT Act (Cap. 406), checked 23 October 2026 | |
| 19% | No reduced rate is listed for bicycles, so the standard rate of 19% applies. | Cyprus Tax Department: Συντελεστές ΦΠΑ, checked 23 October 2026 | |
| 19% | 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 | |
| 20% | 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 | |
| 20% | 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 | |
| 20% | France has no reduced rate for bicycles, so the standard rate of 20% applies. | Douane: Les taux de TVA, checked 23 October 2026 | |
| 20% | 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 | |
| 21% | 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 | |
| 21% | 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 | |
| 21% | 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 | |
| 21% | 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 | |
| 22% | 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 | |
| 22% | 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 | |
| 23% | 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 | |
| 23% | 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 | |
| 23% | No reduced rate for bicycles, e-bikes or bicycle repairs, so the standard 23% applies. | Finančná správa: Sadzby dane, checked 23 October 2026 | |
| 24% | 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 | |
| 24% | 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 | |
| 24% | 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 | |
| 25% | 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 | |
| 25% | 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 | |
| 25% | 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 | |
| 25% | Buying a bicycle is 25%. Repairs to pedal bicycles are 12%. | Mervärdesskattelag (2023:200): 9 kap. 2 och 7 §§, checked 23 October 2026 | |
| 25.5% | 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 | |
| 27% | 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.