VAT on books in every country we cover
Lowest rate first. Download as CSV.
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
| 0% | 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 | |
| 0% | Certain books only, under Revenue's conditions. Periodicals are 9%. | Revenue: printed matter and photography, checked 22 October 2026 | |
| 0% | Books, e-books and audiobook editions of books are zero rated at the final sale. | Lovdata: Merverdiavgiftsloven § 6-4, checked 22 October 2026 | |
| 0% | gov.uk: VAT rates on different goods and services, checked 22 October 2026 | ||
| 2.6% | Printed and electronic books without an advertising character take the reduced rate. | Fedlex: Mehrwertsteuergesetz (MWSTG) Art. 25, checked 22 October 2026 | |
| 3% | Books, newspapers and magazines, including electronic versions, are 3%. | Cyprus Tax Department: Συντελεστές Φ.Π.Α., checked 22 October 2026 | |
| 3% | 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 | |
| 4% | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte II, n. 18, checked 22 October 2026 | ||
| 4% | E-books are also 4%. | Ley 37/1992 del IVA, art. 91.Dos.1.2º (BOE), checked 22 October 2026 | |
| 5% | 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 | |
| 5% | Printed books, sheet music and periodicals are 5%. Daily newspapers are 0%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), checked 22 October 2026 | |
| 5% | 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 | |
| 5% | Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 10, checked 22 October 2026 | ||
| 5% | 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 | |
| 5% | 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 | |
| 5.5% | 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 | |
| 6% | Books, newspapers and magazines take the 6% super-reduced rate. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026 | |
| 6% | 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 | |
| 6% | Also covers newspapers, magazines and e-books. | Riksdagen: Mervärdesskattelag (2023:200), 9 kap. 9 §, checked 22 October 2026 | |
| 7% | E-books are also 7%. | UStG Anlage 2 Nr. 49 (gesetze-im-internet.de), checked 22 October 2026 | |
| 9% | 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 | |
| 9% | 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 | |
| 9% | E-books are also 9%. | Belastingdienst: goederen met 9% btw, checked 22 October 2026 | |
| 10% | Printed books are 10%. | RIS: Umsatzsteuergesetz 1994, Anlage 1 Z 33, checked 22 October 2026 | |
| 11% | Covers printed books, audio recordings of books and e-books. | Skatturinn: Skattskylda og skattprósentur, checked 22 October 2026 | |
| 11% | 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 | |
| 13.5% | Covers printed and electronic books. Newspapers and magazines stay at 10%. | Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026 | |
| 25% | 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.