UK and Europe, from official sources.VAT on nappies in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Ireland | 0% | Ireland treats cloth and disposable nappies as baby clothing, so they are zero rated. Baby towels and prams are 23%. | Revenue Tax and Duty Manual: VAT treatment of clothing, checked 23 October 2026 |
 Poland | 5% | Nappies of any material take the lowest 5% rate. | Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 10 item 21, checked 23 October 2026 |
 Portugal | 6% | Nappies and incontinence pads are on List I with pharmaceutical products (mainland rate). | Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026 |
 Switzerland | 8.1% | Nappies are not on the reduced rate list (which covers menstrual hygiene products only), so the standard rate of 8.1% applies. | ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026 |
 Bulgaria | 9% | Baby nappies (CN 9619 00 81) take 9%, along with the baby foods and infant formula listed in Annex 4. Unusual among neighbours, which tax nappies at their standard rate or 13%. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 Slovenia | 9.5% | Disposable and washable nappies count as hygiene protection products and take the 9.5% reduced rate, unlike Czechia, Slovakia and Hungary. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 Italy | 10% | Cut to 5% in 2023, then raised to 10% from 1 January 2024 by the 2024 Budget Law. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 114.2, checked 23 October 2026 |
 Croatia | 13% | Children's nappies take 13%, in the same line as child car seats. | Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026 |
 Greece | 13% | Baby nappies take the 13% reduced rate. On Leros, Lesvos, Kos, Samos and Chios the rates can be cut by 30% (to 17%, 9% and 4%) by ministerial decision. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 23 October 2026 |
 Finland | 13.5% | Moved from the general rate to the reduced rate on 1 January 2025 (then 14%, now 13.5% since 1 January 2026). | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Luxembourg | 17% | Nappies are not on the reduced rate lists (annexes A to C), so the standard rate of 17% applies. | Loi TVA art. 39: taux normal, checked 23 October 2026 |
 Germany | 19% | Nappies are not on the reduced rate list (Anlage 2), so the standard rate of 19% applies. | UStG § 12 Abs. 1: Steuersätze, checked 23 October 2026 |
 Austria | 20% | Nappies are not on the reduced rate lists, so the standard rate of 20% applies. | UStG 1994 § 10 Abs. 1: Steuersätze, checked 23 October 2026 |
 France | 20% | France has no reduced rate for babies' nappies, so the standard rate of 20% applies. | Douane: Les taux de TVA, checked 23 October 2026 |
 United Kingdom | 20% | There is no relief for babies' nappies, so the standard rate applies. Incontinence products for disabled people can be 0%. | gov.uk: VAT rates, checked 23 October 2026 |
 Czechia | 21% | No reduced rate: baby nappies are not in the reduced rate goods list (Annex 3 of the VAT Act), so the standard 21% applies. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026 |
 Netherlands | 21% | Baby nappies are not on the reduced rate lists, so the standard 21% applies. Incontinence products are on the 9% list. | Belastingdienst: Goederen en diensten met 21% btw, checked 23 October 2026 |
 Romania | 21% | No reduced rate for nappies: they are not in the 11% list of art. 291(2), so the standard rate applies. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Spain | 21% | Babies' nappies are not on the reduced-rate lists, so the general 21% applies, unlike sanitary towels and tampons at 4%. | Ley 37/1992 del IVA, art. 90 (BOE), checked 23 October 2026 |
 Slovakia | 23% | Nappies get the 5% rate only when intended for incontinence, so baby nappies take the standard 23%. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Estonia | 24% | Baby nappies are expressly left out of the 9% list, which covers incontinence pads and nappies for disabled people only, so the standard rate applies. | Riigi Teataja: Käibemaksumääraga 9% maksustatavad ravimid, sanitaar- ja hügieenitooted, meditsiiniseadmed ning abivahendid, checked 23 October 2026 |
 Iceland | 24% | Only reusable nappies and nappy liners take the 11% rate. Disposable nappies are not on the list, so the general rate of 24% applies. | Skatturinn: Skattskylda og skattprósentur, checked 23 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so nappies take the standard 25%. | Skattestyrelsen: I gang med moms, checked 23 October 2026 |
 Norway | 25% | There is no reduced VAT rate for nappies, so the general 25% applies. | Skatteetaten: Satser for merverdiavgift, checked 23 October 2026 |
 Sweden | 25% | There is no reduced VAT rate for nappies, so the standard 25% applies. | Mervärdesskattelag (2023:200): 9 kap. 2 §, checked 23 October 2026 |
 Hungary | 27% | No reduced rate: baby nappies take the standard 27%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026 |
Not yet confirmed on official sources: Belgium, Cyprus, Latvia, Lithuania, Malta.
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Questions
Which country has the lowest VAT on nappies?
Ireland, at 0%, among the 26 countries we have confirmed on official sources. Ireland treats cloth and disposable nappies as baby clothing, so they are zero rated. Baby towels and prams are 23%.
Which country has the highest VAT on nappies?
Hungary, at 27%.
What is the VAT on nappies in the UK?
20%. There is no relief for babies' nappies, so the standard rate applies. Incontinence products for disabled people can be 0%.
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.