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 books by country

VAT on books runs from 0% in Czechia, Ireland, Norway and United Kingdom to 25% in Denmark, across the 28 countries confirmed so far. The UK charges 0%. Checked 22 October 2026.

What is being sold?
Countries
  • United Kingdom
  • Ireland
  • France
  • Germany
  • Spain
£
The same price in every country, so the VAT compares like for like. You can type a sum.
Books: Printed books. Price before VAT: £100.00 in every country.
CountryVAT rateVATPrice with VATOfficial source
United Kingdom 0% £0.00 £100.00 gov.uk: VAT rates on different goods and services
Ireland 0%Certain books only, under Revenue's conditions. Periodicals are 9%. £0.00 £100.00about €119.37 Revenue: printed matter and photography
France 5.5%Printed books, e-books and audiobooks are 5.5%. £5.50 £105.50about €125.94 Service Public Entreprendre: Taux de TVA dans les secteurs des arts et de la presse
Germany 7%E-books are also 7%. £7.00 £107.00about €127.73 UStG Anlage 2 Nr. 49 (gesetze-im-internet.de)
Spain 4%E-books are also 4%. £4.00 £104.00about €124.15 Ley 37/1992 del IVA, art. 91.Dos.1.2º (BOE)

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.

VAT on books in every country we cover

Lowest rate first. Download as CSV.

CountryVAT rateWhat it coversOfficial source
Czechia0%Since 1 January 2024 printed books are exempt with the right to deduct input VAT, which works as a 0% rate. Books mainly made up of advertising are excluded.Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 22 October 2026
Ireland0%Certain books only, under Revenue's conditions. Periodicals are 9%.Revenue: printed matter and photography, checked 22 October 2026
Norway0%Books, e-books and audiobook editions of books are zero rated at the final sale.Lovdata: Merverdiavgiftsloven § 6-4, checked 22 October 2026
United Kingdom0%gov.uk: VAT rates on different goods and services, checked 22 October 2026
Switzerland2.6%Printed and electronic books without an advertising character take the reduced rate.Fedlex: Mehrwertsteuergesetz (MWSTG) Art. 25, checked 22 October 2026
Cyprus3%Books, newspapers and magazines, including electronic versions, are 3%.Cyprus Tax Department: Συντελεστές Φ.Π.Α., checked 22 October 2026
Luxembourg3%Printed and electronic books are 3%.AED: Loi TVA du 12 février 1979, texte coordonné au 1er janvier 2026, annexe B, checked 22 October 2026
Italy4%MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte II, n. 18, checked 22 October 2026
Spain4%E-books are also 4%.Ley 37/1992 del IVA, art. 91.Dos.1.2º (BOE), checked 22 October 2026
Croatia5%Books with professional, scientific, artistic, cultural or educational content and school textbooks are 5%, except those mainly made up of advertising, video or music.Narodne novine 39/2022: Zakon o izmjenama i dopunama Zakona o PDV-u, članak 38., checked 22 October 2026
Hungary5%Printed books, sheet music and periodicals are 5%. Daily newspapers are 0%.NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), checked 22 October 2026
Malta5%Printed matter, including books, is 5%. E-books and audiobooks are also 5%.Laws of Malta: VAT Act Cap. 406, Eighth Schedule, checked 22 October 2026
Poland5%Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 10, checked 22 October 2026
Slovakia5%Printed books are 5%, except books where advertising makes up more than half the content.Slov-Lex: Zákon č. 222/2004 Z. z., Príloha č. 7 (zoznam tovarov so zníženou sadzbou dane), checked 22 October 2026
Slovenia5%Printed and electronic books, newspapers and periodicals are 5%, except those mainly made up of advertising, video or music.FURS: Stopnje DDV (15. izdaja, oktober 2026), checked 22 October 2026
France5.5%Printed books, e-books and audiobooks are 5.5%.Service Public Entreprendre: Taux de TVA dans les secteurs des arts et de la presse, checked 22 October 2026
Greece6%Books, newspapers and magazines take the 6% super-reduced rate.AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026
Portugal6%Books, newspapers and magazines are on List I at 6%, in print or electronic form.Portal das Finanças: Código do IVA, Listas I e II, checked 22 October 2026
Sweden6%Also covers newspapers, magazines and e-books.Riksdagen: Mervärdesskattelag (2023:200), 9 kap. 9 §, checked 22 October 2026
Germany7%E-books are also 7%.UStG Anlage 2 Nr. 49 (gesetze-im-internet.de), checked 22 October 2026
Bulgaria9%Printed and electronic books, including children's picture and colouring books, are 9%.Закон за данък върху добавената стойност: чл. 66 и 66а, checked 22 October 2026
Estonia9%Covers printed and electronic books and study materials. Newspapers and periodicals are also 9%.Maksu- ja Tolliamet: Käibemaksumääraga 9% maksustatav käive, checked 22 October 2026
Netherlands9%E-books are also 9%.Belastingdienst: goederen met 9% btw, checked 22 October 2026
Austria10%Printed books are 10%.RIS: Umsatzsteuergesetz 1994, Anlage 1 Z 33, checked 22 October 2026
Iceland11%Covers printed books, audio recordings of books and e-books.Skatturinn: Skattskylda og skattprósentur, checked 22 October 2026
Romania11%Covers school textbooks, books, newspapers and magazines, printed or electronic, except those mainly made up of advertising, video or music.ANAF: Codul fiscal, art. 291 Cotele, checked 22 October 2026
Finland13.5%Covers printed and electronic books. Newspapers and magazines stay at 10%.Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026
Denmark25%Books are at the standard rate today. A bill tabled on 7 October 2026 (L 36) proposes 0% VAT on books but is not yet law; printed newspapers are already 0%.Skattestyrelsen: I gang med moms, checked 22 October 2026

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

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Questions

Which country has the lowest VAT on books?

Czechia, Ireland, Norway and United Kingdom, at 0%, among the 28 countries we have confirmed on official sources. Since 1 January 2024 printed books are exempt with the right to deduct input VAT, which works as a 0% rate. Books mainly made up of advertising are excluded.

Which country has the highest VAT on books?

Denmark, at 25%.

What is the VAT on books in the UK?

0%.

195 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.