UK and Europe, from official sources.VAT on hotel rooms in every country we cover
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| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Luxembourg | 3% | Hotel accommodation is 3%. | AED: Loi TVA du 12 février 1979, texte coordonné au 1er janvier 2026, annexe B, checked 22 October 2026 |
 Switzerland | 3.8%until 31 December 2027, then 8.1% | Special accommodation rate, which includes breakfast. The law sets it until 31 December 2027 unless extended, after which the standard rate would apply. | ESTV: Schweizer Mehrwertsteuersätze, checked 22 October 2026 |
 Hungary | 5% | Commercial accommodation is 5%. A separate tourism development contribution is also charged on the service. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), checked 22 October 2026 |
 Slovakia | 5% | Accommodation is 5%. | Slov-Lex: Zákon č. 222/2004 Z. z., Príloha č. 7a (zoznam služieb so zníženou sadzbou dane), checked 22 October 2026 |
 Portugal | 6% | Hotel accommodation is on List I at 6%, including breakfast when it is not billed separately. | Portal das Finanças: Código do IVA, Listas I e II, checked 22 October 2026 |
 Germany | 7% | Only the room is 7%. Extras such as breakfast or parking are 19%, even when they are included in the room price. | UStG § 12 Abs. 2 Nr. 11 (gesetze-im-internet.de), checked 22 October 2026 |
 Malta | 7% | Accommodation in licensed premises is 7%. If the price includes other goods or services, 80% of the price is treated as accommodation. | Laws of Malta: VAT Act Cap. 406, Eighth Schedule, checked 22 October 2026 |
 Poland | 8% | Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 3 item 47 and art. 146ef, checked 22 October 2026 | |
 Bulgaria | 9% | Hotel and similar accommodation, holiday accommodation and campsite pitches are 9%. | Закон за данък върху добавената стойност: чл. 66 и 66а, checked 22 October 2026 |
 Cyprus | 9% | Accommodation in hotels and similar tourist lodgings takes the 9% reduced rate. | Cyprus Tax Department: Συντελεστές Φ.Π.Α., checked 22 October 2026 |
 Slovenia | 9.5% | Hotel and similar accommodation, including campsites, is 9.5%. | FURS: Stopnje DDV (15. izdaja, oktober 2026), checked 22 October 2026 |
 Austria | 10% | Hotel rooms are 10%, including a customary breakfast when it is included in the room price. | RIS: Umsatzsteuergesetz 1994, § 10 Abs. 2 Z 3, checked 22 October 2026 |
 France | 10% | Hotel accommodation is 10% in mainland France for stays of up to 30 nights with at least 3 hotel services. Corsica and the overseas departments use lower rates. | Service Public Entreprendre: Taux de TVA dans le secteur de l'hébergement et de l'hôtellerie, checked 22 October 2026 |
 Italy | 10% | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 120, checked 22 October 2026 | |
 Spain | 10% | Ley 37/1992 del IVA, art. 91.Uno.2.2º (BOE), checked 22 October 2026 | |
 Iceland | 11% | Covers hotel and guest rooms and other accommodation services. | Skatturinn: Skattskylda og skattprósentur, checked 22 October 2026 |
 Romania | 11% | Hotel and similar accommodation, including camping pitches, is 11%. | ANAF: Codul fiscal, art. 291 Cotele, checked 22 October 2026 |
 Czechia | 12% | Accommodation is 12%, including breakfast when it is included in the room price. Half board or separately bought meals are split between rates. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 22 October 2026 |
 Norway | 12% | The reduced 12% rate covers hotel rooms and similar lettings, including camping and holiday cabins. | Skatteetaten: Merverdiavgift satser, checked 22 October 2026 |
 Sweden | 12% | Covers room letting in hotels, guesthouses and hostels, plus closely linked services such as breakfast. | Skatteverket: Momssats på varor och tjänster, checked 22 October 2026 |
 Croatia | 13% | Hotel accommodation, including with breakfast, half or full board, and campsites are 13%. | Narodne novine 39/2022: Zakon o izmjenama i dopunama Zakona o PDV-u, članak 38., checked 22 October 2026 |
 Estonia | 13% | Rose from 9% on 1 January 2025. Covers accommodation with or without breakfast; other extras are 24%. | Maksu- ja Tolliamet: Käibemaksumääraga 13% maksustatav käive, checked 22 October 2026 |
 Greece | 13% | Accommodation in tourist lodgings takes the 13% reduced rate. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026 |
 Finland | 13.5% | Moved from 10% to the reduced rate in 2025; the reduced rate fell from 14% to 13.5% on 1 January 2026. | Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026 |
 Ireland | 13.5% | Revenue lists guest accommodation at the reduced rate, 13.5%. Hotel meals are 9%. | Revenue: VAT rates database, guest and holiday accommodation, checked 22 October 2026 |
 United Kingdom | 20% | Hotel rooms are taken out of the exemption for land, so they are taxed at the standard rate. | HMRC: Hotels and holiday accommodation (VAT Notice 709/3), checked 22 October 2026 |
 Netherlands | 21% | Rose from 9% to 21% on 1 January 2026. Breakfast and other extras offered separately stay at 9%. | Belastingdienst: btw-tarief logies, checked 22 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so hotel stays 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 hotel rooms?
Luxembourg, at 3%, among the 28 countries we have confirmed on official sources. Hotel accommodation is 3%.
Which country has the highest VAT on hotel rooms?
Denmark, at 25%.
What is the VAT on hotel rooms in the UK?
20%. Hotel rooms are taken out of the exemption for land, so they are taxed at the standard rate.
Which countries have a temporary VAT rate on hotel rooms?
Switzerland: 3.8% until 31 December 2027, then 8.1%.
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.