VAT on petrol and diesel in every country we cover
Lowest rate first. Download as CSV.
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
| 8%until 31 December 2026, then 23% | Petrol, diesel and biofuels. After 31 December 2026 the standard rate applies unless the cut is extended. | Rozporządzenie MFiG z 2 października 2026 r. (Dz.U. 2026 poz. 1288), checked 22 October 2026 | |
| 8.1% | There is no reduced rate for petrol or diesel, so the standard rate applies. | Fedlex: Mehrwertsteuergesetz (MWSTG) Art. 25, checked 22 October 2026 | |
| 17% | Petrol and diesel for cars take the standard rate of 17%. The 14% rate in annex C covers mineral oils used as heating fuel, not motor fuel. | AED: Loi TVA du 12 février 1979, texte coordonné au 1er janvier 2026, article 40, checked 22 October 2026 | |
| 18% | Petrol and diesel are not in the reduced-rate schedule, so the standard 18% applies. | Laws of Malta: VAT Act Cap. 406, checked 22 October 2026 | |
| 19% | Petrol and diesel are not on any reduced-rate list, so the standard 19% applies. | Cyprus Tax Department: Συντελεστές Φ.Π.Α., checked 22 October 2026 | |
| 19% | No reduced VAT rate. Germany's 2026 pump price relief cut energy tax (Energiesteuer), not VAT. | UStG § 12 Abs. 1 (gesetze-im-internet.de), checked 22 October 2026 | |
| 20% | Petrol and diesel are taxed at the standard rate of 20%. | RIS: Umsatzsteuergesetz 1994, § 10 Abs. 1, checked 22 October 2026 | |
| 20% | Petrol and diesel are 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 | |
| 20% | Petrol and diesel are taxed at the standard rate of 20% in mainland France (13% in Corsica). The 2026 fuel support is a cash payment to drivers, not a VAT cut. | Ministère de la Transition écologique: Guide 2026 sur la fiscalité des énergies, checked 22 October 2026 | |
| 20% | The list includes petrol and white diesel. | HMRC: Fuel and power (VAT Notice 701/19), checked 22 October 2026 | |
| 21% | Petrol and diesel are 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 | |
| 21% | Not on the 9% list, so the general rate applies. | Belastingdienst: goederen en diensten met 21% btw, checked 22 October 2026 | |
| 21% | Petrol and diesel are not on the reduced-rate list, so the 21% standard rate applies. | ANAF: Codul fiscal, art. 291 Cotele, checked 22 October 2026 | |
| 21% | Fuel was 10% from 22 March to 30 June 2026 and has been 21% since 1 July 2026. Later relief cuts fuel duty, not VAT. | Agencia Tributaria: Manual práctico IVA 2026, tipos impositivos, checked 22 October 2026 | |
| 22% | No reduced rate for motor fuel, so the standard rate applies. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, art. 16 Aliquote dell'imposta, checked 22 October 2026 | |
| 22% | Petrol and diesel are not on the reduced-rate list, so the 22% standard rate applies. | FURS: Value added tax (VAT), checked 22 October 2026 | |
| 23% | Revenue lists petrol at the standard rate, 23%. Diesel is standard rated too. | Revenue: VAT rates database, petrol, checked 22 October 2026 | |
| 23% | Petrol and diesel for private cars pay the standard 23%. There is no temporary VAT cut on road fuel. | Portal das Finanças: Código do IVA, artigo 18.º, checked 22 October 2026 | |
| 23% | Petrol and diesel are not on the reduced-rate lists, so the standard rate of 23% applies. No temporary cut is in force. | Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, § 27 (znenie od 1. 1. 2026), checked 22 October 2026 | |
| 24% | No reduced rate or temporary cut for petrol or diesel, so the standard rate applies. | Maksu- ja Tolliamet: Käibemaksumäärad ja maksuvaba käive, checked 22 October 2026 | |
| 24% | Petrol and diesel pay the standard 24%. Rates are 30% lower on some islands. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026 | |
| 24% | There is no reduced rate for petrol or diesel, so the general rate of 24% applies. | Skatturinn: Skattskylda og skattprósentur, checked 22 October 2026 | |
| 25% | Petrol and diesel take the 25% standard rate. Since May 2026 the government may cut VAT on fuel by decree, but no such decree was found; current relief is through lower excise duty. | Narodne novine 39/2022: Zakon o izmjenama i dopunama Zakona o PDV-u, članak 38., checked 22 October 2026 | |
| 25% | Denmark has no reduced VAT rates, so petrol and diesel take the standard rate. | Skattestyrelsen: I gang med moms, checked 22 October 2026 | |
| 25% | No reduced rate applies to petrol or diesel, so the general rate of 25% applies. | Skatteetaten: Merverdiavgift satser, checked 22 October 2026 | |
| 25% | No reduced rate or temporary cut for petrol or diesel, so the standard rate applies. | Riksdagen: Mervärdesskattelag (2023:200), 9 kap. 2 §, checked 22 October 2026 | |
| 25.5% | No reduced rate or temporary cut for petrol or diesel, so the general rate applies. | Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026 | |
| 27% | Petrol and diesel are not on the reduced-rate lists, so the 27% standard rate applies. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), 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 petrol and diesel?
Poland, at 8%, among the 28 countries we have confirmed on official sources. Petrol, diesel and biofuels. After 31 December 2026 the standard rate applies unless the cut is extended.
Which country has the highest VAT on petrol and diesel?
Hungary, at 27%.
What is the VAT on petrol and diesel in the UK?
20%. The list includes petrol and white diesel.
Which countries have a temporary VAT rate on petrol and diesel?
Poland: 8% until 31 December 2026, then 23%.
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.