UK and Europe, from official sources.VAT on cinema tickets in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Switzerland | 0% | Film screenings, theatre and concerts sold directly to the public are exempt from VAT (no VAT on the ticket, and the operator cannot reclaim input VAT). If the operator opts to tax them, the reduced 2.6% rate applies (Art. 25 Abs. 2 lit. c). | MWSTG Art. 21 Abs. 2 Ziff. 14: von der Steuer ausgenommene Leistungen, checked 23 October 2026 |
 Luxembourg | 3% | Cinema, concert and theatre tickets all take the super-reduced 3% rate. | Loi TVA annexe B 12°: droit d'accès aux spectacles, checked 23 October 2026 |
 Croatia | 5% | Cinema tickets take 5%, as do tickets for concerts, sporting events and cultural events (some cultural events are exempt). | Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026 |
 Cyprus | 5% | Cinema, concert and show tickets are 5%. Admission to the first performance only of theatre, music and dance works is 3%. | Cyprus Tax Department: Συντελεστές ΦΠΑ, checked 23 October 2026 |
 France | 5.5% | Theatre and concert tickets are also 5.5%, and the first 140 performances of a newly created show are 2.1%. Pornographic or violent films are 20%. | Service Public Entreprendre: Taux de TVA dans le secteur des loisirs (culture, sport, etc.), checked 23 October 2026 |
 Portugal | 6% | Theatre, music and dance shows are also 6% (mainland rate). | Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026 |
 Germany | 7% | Film screenings take 7% only if the film has a youth protection age rating or premiered before 1970; otherwise 19%. Theatre and concert tickets also take 7% (§ 12 Abs. 2 Nr. 7 a). | UStG § 12 Abs. 2 Nr. 7: Theater, Konzerte, Filmvorführungen, checked 23 October 2026 |
 Poland | 8% | Admission to cinemas, concerts and theatre takes 8%. Cultural services by public cultural institutions are exempt under art. 43(1)(33). | Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 3 item 64, checked 23 October 2026 |
 Netherlands | 9% | Cinema, theatre and concert tickets are all 9%. | Belastingdienst: Btw-tarief culturele en recreatieve evenementen, checked 23 October 2026 |
 Slovenia | 9.5% | Cinema, concert, theatre, museum and similar tickets all take the 9.5% reduced rate. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 Spain | 10% | Theatre, concert, circus and other live cultural show tickets also take 10%. | Ley 37/1992 del IVA, art. 91 (BOE), checked 23 October 2026 |
 Czechia | 12% | Cinema, theatre, concert, museum and zoo tickets all take the 12% reduced rate. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026 |
 Norway | 12% | Cinema tickets are 12%. Tickets to concerts, theatre, opera and ballet are exempt from VAT altogether (merverdiavgiftsloven § 3-7, lovdata.no). | Skatteetaten: Satser for merverdiavgift, checked 23 October 2026 |
 Austria | 13% | Cinema tickets take 13%. Theatre performances and concerts also take 13% (§ 10 Abs. 3 Z 6), as do sports event tickets (Z 12). | UStG 1994 § 10 Abs. 3 Z 7: Filmvorführungen, checked 23 October 2026 |
 Finland | 13.5% | Cinema, theatre, concerts, circus, museums and similar events all take the same reduced rate. | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Ireland | 13.5% | Cinema tickets take the 13.5% reduced rate. Live theatre and concerts are exempt when no food or drink is available during the performance, otherwise 13.5%. | Revenue VAT rates database: Cinema admissions, checked 23 October 2026 |
 Malta | 18% | Cinema tickets take the standard rate of 18%. Admission to concerts, theatres, museums and art exhibitions is 5%. | Malta VAT Act (Cap. 406), checked 23 October 2026 |
 Bulgaria | 20% | No reduced rate for cinema, concert or theatre tickets, so the standard rate applies. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 United Kingdom | 20% | Cinema tickets are 20%. Theatre and concerts run by public bodies or eligible non-profit cultural bodies can be exempt. A temporary reduced rate for some children's tickets ran from 25 June to 1 September 2026. | gov.uk: VAT rates, checked 23 October 2026 |
 Romania | 21% | The 11% list only covers entry to castles, museums, memorial houses, monuments, zoos and botanical gardens. Cinemas, concerts and theatre are not listed, so the standard rate applies. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Slovakia | 23% | Cinema tickets take the standard 23%. Tickets for theatre, opera, ballet, musicals and similar cultural events, and museums, are 5%. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Estonia | 24% | Estonia has no reduced rate for cinema, concert or theatre tickets, so the standard rate applies. | Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026 |
 Iceland | 24% | Cinema tickets are not in the cultural exemption, so the general rate applies. Admission to concerts, ballet and theatre is exempt (Skatturinn English VAT page), so a concert ticket carries no VAT. | Skatturinn: Skattskylda og skattprósentur, checked 23 October 2026 |
 Denmark | 25% | Cinema, theatre and concert tickets take the standard 25%: the cultural exemption covers libraries, museums and zoos but expressly leaves them out. | Skattestyrelsen: Den juridiske vejledning D.A.5.6.2 Kulturelle aktiviteter, checked 23 October 2026 |
 Sweden | 25% | Cinema tickets take the standard 25%, because the 6% list covers concerts, circus, theatre, opera and ballet but not cinema. So a concert or play is 6% while a film is 25%. | Mervärdesskattelag (2023:200): 9 kap. 2 och 14 §§, checked 23 October 2026 |
 Hungary | 27% | Cinema tickets take the standard 27%. Entry to occasional open air events is 18% and some live performer services are 5%, but ordinary concert and theatre tickets are 27%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026 |
Not yet confirmed on official sources: Belgium, Greece, Italy, Latvia, Lithuania.
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Questions
Which country has the lowest VAT on cinema tickets?
Switzerland, at 0%, among the 26 countries we have confirmed on official sources. Film screenings, theatre and concerts sold directly to the public are exempt from VAT (no VAT on the ticket, and the operator cannot reclaim input VAT). If the operator opts to tax them, the reduced 2.6% rate applies (Art. 25 Abs. 2 lit. c).
Which country has the highest VAT on cinema tickets?
Hungary, at 27%.
What is the VAT on cinema tickets in the UK?
20%. Cinema tickets are 20%. Theatre and concerts run by public bodies or eligible non-profit cultural bodies can be exempt. A temporary reduced rate for some children's tickets ran from 25 June to 1 September 2026.
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.