UK standard rate
20%
UK threshold
£90,000
HMRC interest
7.75%
UK rules checked
22 October 2026

UK and Europe, from official sources.

VAT quirks across Europe

The same thing can carry a very different VAT rate from one country to the next, and sometimes from one table to the next. These are the 67 rules that stand out most in our comparison of 28 countries, each with its official source. Checked 23 October 2026.

Groceries

  • Ireland: bread is 0%, but brioche, croissants and garlic bread are 13.5%. Rate: 0%. Source
  • Hungary: meat, fish, eggs and milk are 5%, bread is 18% and fresh fruit and vegetables are 27%. Rate: 5%. Source
  • Spain: bread, milk, eggs, fruit and vegetables are 4%, while meat is 10%. Rate: 10%. Source
  • Cyprus zero rates fresh meat, fish, bread and milk until 31 May 2027. Rate: 0%, until 31 May 2027, then 5%. Source
  • Sweden halved food VAT to 6% until the end of 2027, but restaurant food stays at 12%. Rate: 6%, until 31 December 2027, then 12%. Source

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Restaurant meals

  • Germany: restaurant food is 7%, but drinks served with it stay at 19%. Rate: 7%. Source
  • Spain: drinks served with a meal are 10%, the same as the food. Rate: 10%. Source
  • Ireland cut restaurant meals from 13.5% to 9% on 1 July 2026. Rate: 9%. Source

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Hotel nights

  • Germany: the room is 7%, but breakfast and parking are 19%, even when included in the price. Rate: 7%. Source
  • Switzerland: a special 3.8% rate that includes breakfast, set to end on 31 December 2027. Rate: 3.8%, until 31 December 2027, then 8.1%. Source
  • Ireland: the room is 13.5%, but hotel meals are 9%. Rate: 13.5%. Source

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Books

  • Denmark charges the full 25% on books. A bill to cut it to 0% is before parliament. Rate: 25%. Source
  • Ireland zero rates most printed books, but charges 9% on periodicals. Rate: 0%. Source
  • Germany taxes e-books at 7%, the same as printed books. Rate: 7%. Source

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Children's clothes

  • The UK zero rates children's clothes in sizes up to age 14. Ireland's zero rate stops at age 11. Rate: 0%. Source
  • Luxembourg charges 3% on clothes and shoes for children under 14. Rate: 3%. Source

Home electricity

  • Great Britain cut household electricity to 0% until 31 March 2027. Northern Ireland stays at 5%. Rate: 0%, until 31 March 2027, then 5%. Source
  • Norway: households in Nord-Norge pay no VAT on electricity. The rest of Norway pays 25%. Rate: 25%. Source
  • Portugal: 6% on the first 200 kWh a month, 23% on the rest. Rate: 6%. Source
  • Ireland keeps household electricity at 9% until the end of 2030. Rate: 9%, until 31 December 2030, then 13.5%. Source

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Petrol and diesel

  • Poland cut fuel VAT to 8% until 31 December 2026. Rate: 8%, until 31 December 2026, then 23%. Source
  • France: 20% on the mainland, but 13% in Corsica. Rate: 20%. Source
  • Germany's 2026 relief at the pump cut energy tax, not VAT. Rate: 19%. Source
  • Spain cut fuel VAT to 10% from March to June 2026. It is back at 21%. Rate: 21%. Source

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Home solar panels

  • Germany: 0% on home solar panels and battery storage, with no end date. Rate: 0%. Source
  • UK: 0% when supplied and fitted, until 31 March 2027, then 5%. Panels bought without fitting are 20%. Rate: 0%, until 31 March 2027, then 5%. Source
  • Austria's 0% on solar ended in 2025, so panels are back at 20%. Rate: 20%. Source
  • Portugal's 6% on solar ended on 30 June 2025, so panels are now 23%. Rate: 23%. Source
  • France: 5.5% since 1 October 2025, for systems of 9 kW or less fitted by a certified installer. Rate: 5.5%. Source

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Hot takeaway food

  • UK: hot takeaway is 20%, but a cold sandwich to take away is 0%. Rate: 20%. Source
  • Slovakia: takeaway is 19%, while the same food eaten in a restaurant is 5%. Rate: 19%. Source
  • Switzerland: 2.6% to take away, 8.1% to eat in. Rate: 2.6%. Source
  • Sweden: takeaway is 6% until the end of 2027, but eating in is 12%. Rate: 6%, until 31 December 2027, then 12%. Source
  • Malta: even cold snacks such as sandwiches and pastizzi are 18%, because ready-to-eat food counts as catering. Rate: 18%. Source
  • Hungary: the 5% restaurant rate only applies to food eaten on the premises. Takeaway is 27%. Rate: 27%. Source

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Sanitary products

  • UK: 0% since 1 January 2021, and reusable period pants since 2024. Rate: 0%. Source
  • Austria: no VAT on menstrual products since 1 January 2026. Rate: 0%. Source
  • Hungary: the full 27%, the highest rate in the comparison. Rate: 27%. Source
  • Slovakia: pads and tampons are 5% only when sold for incontinence. Otherwise 23%. Rate: 23%. Source

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Nappies

  • Ireland treats nappies as baby clothing, so they are 0%. Rate: 0%. Source
  • Bulgaria: 9%, where most neighbours charge their standard rate. Rate: 9%. Source
  • Estonia: nappies for disabled people are 9%, but babies' nappies are expressly left out at 24%. Rate: 24%. Source
  • Spain: babies' nappies are 21%, though tampons and pads are 4%. Rate: 21%. Source

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Children's car seats

  • Poland: 5%, unusual in Europe. Rate: 5%. Source
  • Italy cut car seats to 5% in 2023, then put them back to 22% in 2024. Rate: 22%. Source
  • Czechia names children's car seats in its 12% list. Rate: 12%. Source
  • UK: car seats are 5%, but prams and pushchairs are 20%. Rate: 5%. Source

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Home renovation work

  • UK: 20%, but 5% if the home has stood empty for at least 2 years. Rate: 20%. Source
  • Spain: 10% only if four conditions are met, including paying by card, transfer or cheque. Rate: 10%. Source
  • Iceland charges 24%, but homeowners can claim back 35% of the VAT on the labour. Rate: 24%. Source
  • France: 10% on homes over 2 years old, 5.5% for energy-saving work, and 20% for fossil fuel boilers. Rate: 10%. Source

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Haircuts

  • Cyprus: 5%, against a 19% standard rate. Rate: 5%. Source
  • Ireland cut haircuts to 9% on 1 July 2026. Rate: 9%. Source
  • Czechia moved haircuts from a reduced rate to 21% in 2024. Rate: 21%. Source

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Bicycles

  • Luxembourg: bikes, e-bikes, bike hire and repairs are all 8%. Rate: 8%. Source
  • Portugal: bicycles and their repairs are 6%. Rate: 6%. Source
  • Austria: buying a bike is 20%, but repairing one is 10%. Rate: 20%. Source
  • UK: bikes are 20%, but cycle helmets are 0%. Rate: 20%. Source

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Train and bus tickets

  • UK: train and bus fares are 0%, but taxis are 20%. Rate: 0%. Source
  • Germany: trains are 7% at any distance, but long-distance coaches are 19%. Rate: 7%. Source
  • Luxembourg: 3% on paper, but public transport has been free since March 2020. Rate: 3%. Source
  • Denmark: no VAT on train and regular bus tickets. Rate: 0%. Source

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Cinema tickets

  • Sweden: a concert or play is 6%, but a film is 25%. Rate: 25%. Source
  • Norway: cinema is 12%, while concerts and theatre carry no VAT. Rate: 12%. Source
  • Germany: 7% only if the film has an age rating or premiered before 1970. Rate: 7%. Source
  • France: the first 140 performances of a new show are 2.1%. Rate: 5.5%. Source
  • Switzerland: cinema tickets are exempt from VAT. Rate: 0%. Source

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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.