UK and Europe, from official sources.VAT on household electricity in every country we cover
Lowest rate first. Download as CSV.
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 United Kingdom | 0%until 31 March 2027, then 5% | Great Britain only. Northern Ireland stays at 5%. | Revenue and Customs Brief 10 (2026), checked 22 October 2026 |
 Malta | 5% | Electricity supply is taxed at 5%. | Laws of Malta: VAT Act Cap. 406, Eighth Schedule, checked 22 October 2026 |
 Greece | 6% | Electricity and natural gas take the 6% super-reduced rate. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026 |
 Portugal | 6% | The 6% rate covers household consumption up to 200 kWh per 30 days (300 kWh for families of five or more) on contracts up to 6.9 kVA; consumption above that pays 23%. The fixed network charge is 6% only for contracts up to 3.45 kVA. | Portal das Finanças: Código do IVA, Listas I e II, checked 22 October 2026 |
 Luxembourg | 8% | Electricity is 8%. | AED: Loi TVA du 12 février 1979, texte coordonné au 1er janvier 2026, annexe A, checked 22 October 2026 |
 Switzerland | 8.1% | There is no reduced rate for electricity, so the standard rate applies. | Fedlex: Mehrwertsteuergesetz (MWSTG) Art. 25, checked 22 October 2026 |
 Ireland | 9%until 31 December 2030, then 13.5% | Revenue lists electricity at the second reduced rate, 9%. Finance Act 2025 extends it to 31 December 2030, after which the 13.5% rate applies under the law as it stands. | Revenue: VAT rates database, electricity, checked 22 October 2026 |
 Italy | 10% | Electricity for business use is generally 22%. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 103, checked 22 October 2026 |
 Croatia | 13% | Electricity supply, including related charges, is 13%. | Narodne novine 39/2022: Zakon o izmjenama i dopunama Zakona o PDV-u, članak 38., checked 22 October 2026 |
 Germany | 19% | Electricity has no reduced rate, so the standard rate applies. | UStG § 12 Abs. 1 (gesetze-im-internet.de), checked 22 October 2026 |
 Slovakia | 19% | Electricity is in the 19% list. No temporary cut is in force. | Slov-Lex: Zákon č. 222/2004 Z. z., Príloha č. 7 (zoznam tovarov so zníženou sadzbou dane), checked 22 October 2026 |
 Austria | 20% | Household electricity is taxed at the standard rate of 20%. | RIS: Umsatzsteuergesetz 1994, § 10 Abs. 1, checked 22 October 2026 |
 Bulgaria | 20% | Electricity is not on the reduced-rate list, so the 20% standard rate applies. | Закон за данък върху добавената стойност: чл. 66 и 66а, checked 22 October 2026 |
 France | 20% | Both the subscription and the electricity used are 20% in mainland France. The 5.5% rate on the subscription part was abolished from 1 August 2025. | Service Public Entreprendre: Taux de TVA dans le secteur des énergies et des déchets, checked 22 October 2026 |
 Czechia | 21% | Electricity is not on the reduced-rate lists, so the standard rate of 21% applies. No temporary cut is in force. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 22 October 2026 |
 Netherlands | 21% | Not on the 9% list, so the general rate applies. | Belastingdienst: goederen en diensten met 21% btw, checked 22 October 2026 |
 Romania | 21% | Electricity is not on the reduced-rate list, so the 21% standard rate applies. Heat supplied to households in the cold season is 11%. | ANAF: Codul fiscal, art. 291 Cotele, checked 22 October 2026 |
 Spain | 21% | Electricity was 10% from 22 March to 31 May 2026 and has been 21% since 1 June 2026. A conditional 10% for November and December 2026 depends on energy prices and is not confirmed yet. | Agencia Tributaria: Manual práctico IVA 2026, tipos impositivos, checked 22 October 2026 |
 Slovenia | 22% | Electricity is not on the reduced-rate list, so the 22% standard rate applies. | FURS: Value added tax (VAT), checked 22 October 2026 |
 Poland | 23% | No reduced rate for electricity, so the standard rate applies. | Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 146ef ust. 1 pkt 1, checked 22 October 2026 |
 Estonia | 24% | No reduced rate or temporary cut for household electricity, so the standard rate applies. | Maksu- ja Tolliamet: Käibemaksumäärad ja maksuvaba käive, checked 22 October 2026 |
 Iceland | 24% | General household electricity takes the standard rate. Electricity, hot water and oil sold for heating homes are 11%. | Skatturinn: Skattskylda og skattprósentur, checked 22 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so household electricity takes the standard rate. | Skattestyrelsen: I gang med moms, checked 22 October 2026 |
 Norway | 25% | Standard rate in most of Norway. Electricity for household use in Nord-Norge (Finnmark, Troms and Nordland) is exempt from VAT under section 6-6 of the VAT Act. | Skatteetaten: Merverdiavgift satser, checked 22 October 2026 |
 Sweden | 25% | No reduced rate or temporary cut for household electricity, so the standard rate applies. | Riksdagen: Mervärdesskattelag (2023:200), 9 kap. 2 §, checked 22 October 2026 |
 Finland | 25.5% | No reduced rate or temporary cut for household electricity, so the general rate applies. | Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026 |
 Hungary | 27% | Electricity is not on the reduced-rate lists, so the 27% standard rate applies. District heating is 5%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), checked 22 October 2026 |
Not yet confirmed on official sources: Belgium, Cyprus, Latvia, Lithuania.
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Questions
Which country has the lowest VAT on household electricity?
United Kingdom, at 0%, among the 27 countries we have confirmed on official sources. Great Britain only. Northern Ireland stays at 5%.
Which country has the highest VAT on household electricity?
Hungary, at 27%.
What is the VAT on household electricity in the UK?
0% until 31 March 2027, then 5%. Great Britain only. Northern Ireland stays at 5%.
Which countries have a temporary VAT rate on household electricity?
United Kingdom: 0% until 31 March 2027, then 5%. Ireland: 9% until 31 December 2030, then 13.5%.
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.