UK and Europe, from official sources.VAT on children's car seats in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Cyprus | 5% | Children's car seats take the 5% reduced rate. | Cyprus Tax Department: Συντελεστές ΦΠΑ, checked 23 October 2026 |
 Poland | 5% | Children's car seats take the lowest 5% rate, which is unusual in Europe. | Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 10 item 23, checked 23 October 2026 |
 United Kingdom | 5% | Prams and pushchairs are 20%. | gov.uk: VAT rates on different goods and services, checked 23 October 2026 |
 Portugal | 6% | Child seats for bicycles are also 6% (mainland rate). | Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026 |
 Switzerland | 8.1% | Children's car seats have no reduced rate, so the standard rate of 8.1% applies. | ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026 |
 Czechia | 12% | Children's car seats are named in the reduced rate goods list (Annex 3 of the VAT Act). | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026 |
 Croatia | 13% | Children's car seats take 13%, in the same line as nappies. | Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026 |
 Greece | 13% | Children's car seats take the 13% reduced rate. On Leros, Lesvos, Kos, Samos and Chios the rates can be cut by 30% (to 17%, 9% and 4%) by ministerial decision. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 23 October 2026 |
 Ireland | 13.5% | The reduced rate is 13.5%. It covers baby seats, child seats and booster seats approved as child restraint systems. | Revenue VAT rates database: Child car safety seat, checked 23 October 2026 |
 Luxembourg | 17% | Children's car seats are not on the reduced rate lists. The 3% rate for children's items covers only clothes, hats, scarves, gloves and shoes for children under 14, so car seats take the standard rate of 17%. | Loi TVA art. 39: taux normal, checked 23 October 2026 |
 Malta | 18% | No reduced rate applies, so the standard rate of 18% applies. | Malta VAT Act (Cap. 406), checked 23 October 2026 |
 Germany | 19% | Children's car seats are not on the reduced rate list (Anlage 2), so the standard rate of 19% applies. | UStG § 12 Abs. 1: Steuersätze, checked 23 October 2026 |
 Austria | 20% | Children's car seats are not on the reduced rate lists, so the standard rate of 20% applies. | UStG 1994 § 10 Abs. 1: Steuersätze, checked 23 October 2026 |
 Bulgaria | 20% | No reduced rate for child car seats, so the standard rate applies. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 France | 20% | France has no reduced rate for children's car seats, so the standard rate of 20% applies. | Douane: Les taux de TVA, checked 23 October 2026 |
 Netherlands | 21% | There is no reduced rate for child car seats, so the standard 21% applies. | Belastingdienst: Goederen en diensten met 21% btw, checked 23 October 2026 |
 Romania | 21% | No reduced rate for child car seats, so the standard rate applies. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Spain | 21% | Spain has no reduced rate for children's car seats, so the general 21% applies. | Ley 37/1992 del IVA, art. 90 (BOE), checked 23 October 2026 |
 Italy | 22% | Child car seats were 5% in 2023, but the 2024 Budget Law repealed that entry (Table A, Part II-bis, no. 1-sexies) from 1 January 2024, so the standard 22% applies. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, art. 16 Aliquote dell'imposta, checked 23 October 2026 |
 Slovenia | 22% | No reduced rate for children's car seats, so the general 22% applies. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 Slovakia | 23% | No reduced rate for children's car seats, so the standard 23% applies. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Estonia | 24% | Estonia has no reduced rate for children's car seats, so the standard rate applies. | Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026 |
 Iceland | 24% | There is no special rate for children's car seats, so the general rate applies. | Skatturinn: Skattskylda og skattprósentur, checked 23 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so child car seats take the standard 25%. | Skattestyrelsen: I gang med moms, checked 23 October 2026 |
 Norway | 25% | There is no reduced VAT rate for child car seats, so the general 25% applies. | Skatteetaten: Satser for merverdiavgift, checked 23 October 2026 |
 Sweden | 25% | There is no reduced VAT rate for child car seats, so the standard 25% applies. | Mervärdesskattelag (2023:200): 9 kap. 2 §, checked 23 October 2026 |
 Finland | 25.5% | Finland has no reduced rate for children's car seats, so the general rate applies. | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Hungary | 27% | No reduced rate for children's car seats, 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 children's car seats?
Cyprus, Poland and United Kingdom, at 5%, among the 28 countries we have confirmed on official sources. Children's car seats take the 5% reduced rate.
Which country has the highest VAT on children's car seats?
Hungary, at 27%.
What is the VAT on children's car seats in the UK?
5%. Prams and pushchairs are 20%.
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.