UK and Europe, from official sources.VAT on food in every country we cover
Lowest rate first. Download as CSV.
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Cyprus | 0%until 31 May 2027, then 5% | A temporary zero rate covers fresh meat and fish (from 1 October 2026) and bread, milk, coffee, sugar and baby food (from 12 October 2026) until 31 May 2027. Listed fresh fruit and vegetables, baby milk and nappies are zero rated until 31 December 2027. Other food is 5%, and processed meat and fish stay at 5%. | Cyprus Tax Department: Ανακοίνωση για μηδενικό συντελεστή ΦΠΑ σε βασικά είδη, checked 22 October 2026 |
 Ireland | 0% | Bread, milk, meat and vegetables are zero rated. Bakery products such as brioche, croissants and garlic bread are 13.5%. | Revenue: VAT rates database, milk, checked 22 October 2026 |
 Malta | 0% | Food for home consumption is exempt with credit, which works as a zero rate. Food supplied in the course of catering is excluded, and some items such as sugar confectionery are taxed at 5%. | Laws of Malta: VAT Act Cap. 406, Fifth Schedule, checked 22 October 2026 |
 United Kingdom | 0% | Sweets, crisps, soft drinks, hot takeaway food and catering are 20%. | gov.uk: VAT rates on different goods and services, checked 22 October 2026 |
 Switzerland | 2.6% | Applies to food under the Food Act. Alcoholic drinks are excluded and take the standard 8.1%. | Fedlex: Mehrwertsteuergesetz (MWSTG) Art. 25, checked 22 October 2026 |
 Luxembourg | 3% | Food is 3%. Alcoholic drinks are 17%. | AED: Loi TVA du 12 février 1979, texte coordonné au 1er janvier 2026, annexe B, checked 22 October 2026 |
 Italy | 4% | Bread, fresh milk and fresh vegetables are 4%. Fresh meat and fish are 10%. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte II, checked 22 October 2026 |
 Austria | 4.9% | Since 1 July 2026, bread, milk, butter, eggs, fresh vegetables, some fruit, rice, flour and pasta are 4.9%. Meat and other food stay at 10%. | USP (BMF): Steuersätze und Steuerbefreiungen der Umsatzsteuer, checked 22 October 2026 |
 Croatia | 5% | Bread, milk, fresh meat, fish, eggs, fresh fruit and vegetables and edible oils are 5%. Other foods such as yoghurt and cheese are 25%. | Narodne novine 39/2022: Zakon o izmjenama i dopunama Zakona o PDV-u, članak 38., checked 22 October 2026 |
 Hungary | 5% | Fresh meat (pork, beef, lamb, goat, poultry), fish, eggs and milk are 5%. Bread, bakery goods and most other dairy products are 18%, and fresh fruit and vegetables are 27%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), checked 22 October 2026 |
 Poland | 5% | Meat, dairy, vegetables, fruit and bread are 5%. Alcohol is 23%. | Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 41 ust. 2a and Annex 10, checked 22 October 2026 |
 Slovakia | 5% | Fresh meat, milk, butter, fresh bread and rolls, fresh vegetables and some fruit are 5%. Most other food is 19%, and items with added sugar or similar, such as sweets, are 23%. | Slov-Lex: Zákon č. 222/2004 Z. z., Príloha č. 7 (zoznam tovarov so zníženou sadzbou dane), checked 22 October 2026 |
 France | 5.5% | Most food bought to take home is 5.5%, including bread, meat, dairy, vegetables and fruit. Alcohol, most confectionery, milk and white chocolate, margarine and caviar are 20%. | Service Public Entreprendre: Taux de TVA sur les produits alimentaires et les boissons, checked 22 October 2026 |
 Portugal | 6% | Bread, milk, fresh meat, fish, fruit and vegetables are on List I at 6%. Some items such as tinned molluscs are on List II at 13%. Rates are lower in the Azores and Madeira. | Portal das Finanças: Código do IVA, Listas I e II, checked 22 October 2026 |
 Sweden | 6%until 31 December 2027, then 12% | Temporary cut from 12% between 1 April 2026 and 31 December 2027. Alcohol (spirits, wine, strong beer) is 25%; food served in a restaurant is 12%. | Riksdagen: Mervärdesskattelag (2023:200), checked 22 October 2026 |
 Germany | 7% | Groceries listed in UStG Anlage 2 are 7%: meat (No. 2), milk (No. 4), vegetables (No. 10), bread and baked goods (No. 31). Most drinks are 19%, and so is anything not listed in Anlage 2. | UStG § 12 Steuersätze (gesetze-im-internet.de), checked 22 October 2026 |
 Netherlands | 9% | Alcoholic drinks are 21%. | Belastingdienst: goederen met 9% btw, checked 22 October 2026 |
 Slovenia | 9.5% | Most food is 9.5%. Alcoholic drinks and drinks with added sugar or sweeteners are 22%. | FURS: Stopnje DDV (15. izdaja, oktober 2026), checked 22 October 2026 |
 Spain | 10% | Meat and most food are 10%. Bread, milk, cheese, eggs, olive oil and natural fruit, vegetables and pulses are 4%. Alcohol and sugary soft drinks are 21%. | Ley 37/1992 del IVA, art. 91.Uno.1.1º (BOE), checked 22 October 2026 |
 Iceland | 11% | Covers food and other products for human consumption listed in the VAT Act annex. Alcohol is also 11% in Iceland. | Skatturinn: Skattskylda og skattprósentur, checked 22 October 2026 |
 Romania | 11% | Most food is 11%. Alcohol, soft drinks under code NC 2202, foods with at least 10 g of added sugar per 100 g, and food supplements are 21%. | ANAF: Codul fiscal, art. 291 Cotele, checked 22 October 2026 |
 Czechia | 12% | All food takes the single reduced rate of 12%. Drinks are 21%, except tap water and certain milk-based drinks. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 22 October 2026 |
 Greece | 13% | Basic foods such as bread, milk, meat, fish and vegetables take the 13% reduced rate. Rates are 30% lower on some islands. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026 |
 Finland | 13.5% | The reduced rate fell from 14% on 1 January 2026. Alcohol and tobacco are 25.5%. | Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026 |
 Norway | 15% | Covers food and non-alcoholic drink. Alcohol, tobacco, medicines and tap water are not food for VAT purposes and take the standard 25%. | Lovdata: Merverdiavgiftsloven § 5-2, checked 22 October 2026 |
 Bulgaria | 20% | Groceries take the 20% standard rate. The 0% rate on bread and flour ended on 31 December 2024; baby food is 9%. | Закон за данък върху добавената стойност: чл. 66 и 66а, checked 22 October 2026 |
 Estonia | 24% | Estonia has no reduced rate for food, so the standard rate applies. The standard rate rose from 22% on 1 July 2025. | Maksu- ja Tolliamet: Käibemaksumäärad ja maksuvaba käive, checked 22 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so groceries take the standard rate. | 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 food?
Cyprus, Ireland, Malta and United Kingdom, at 0%, among the 28 countries we have confirmed on official sources. A temporary zero rate covers fresh meat and fish (from 1 October 2026) and bread, milk, coffee, sugar and baby food (from 12 October 2026) until 31 May 2027. Listed fresh fruit and vegetables, baby milk and nappies are zero rated until 31 December 2027. Other food is 5%, and processed meat and fish stay at 5%.
Which country has the highest VAT on food?
Denmark, at 25%.
What is the VAT on food in the UK?
0%. Sweets, crisps, soft drinks, hot takeaway food and catering are 20%.
Which countries have a temporary VAT rate on food?
Cyprus: 0% until 31 May 2027, then 5%. Sweden: 6% until 31 December 2027, then 12%.
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.