UK and Europe, from official sources.VAT on restaurant meals in every country we cover
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| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Luxembourg | 3% | Restaurant meals are 3%. Alcoholic drinks served with them are 17%. | AED: Loi TVA du 12 février 1979, texte coordonné au 1er janvier 2026, annexe B, checked 22 October 2026 |
 Hungary | 5% | Covers food and non-alcoholic drinks prepared on the spot and served for eating in. Alcoholic drinks are 27%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (2026), checked 22 October 2026 |
 Slovakia | 5% | Food served in a restaurant is 5%. Non-alcoholic drinks served there are 19%, and alcoholic drinks are 23%. | Slov-Lex: Zákon č. 222/2004 Z. z., Príloha č. 7a (zoznam služieb so zníženou sadzbou dane), checked 22 October 2026 |
 Germany | 7% | Drinks served with the meal are excluded and stay at 19%. This rate is permanent. | UStG § 12 Abs. 2 Nr. 15 (gesetze-im-internet.de), checked 22 October 2026 |
 Poland | 8% | Alcohol and some drinks served are 23%. | Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 41 ust. 12f and art. 146ef, checked 22 October 2026 |
 Switzerland | 8.1% | Restaurant service takes the standard rate. Takeaway and delivered food (not alcohol) is 2.6% if the business keeps it separate from dine in sales. | Fedlex: Mehrwertsteuergesetz (MWSTG) Art. 25, checked 22 October 2026 |
 Cyprus | 9% | Restaurant and catering services take the 9% reduced rate. | Cyprus Tax Department: Συντελεστές Φ.Π.Α., checked 22 October 2026 |
 Ireland | 9% | Revenue lists restaurants at the second reduced rate, 9% since 1 July 2026 (it was 13.5%). Alcohol and soft drinks are 23%. | Revenue: VAT rates database, restaurants, checked 22 October 2026 |
 Netherlands | 9% | Alcoholic drinks served are 21%. | Belastingdienst: diensten met 9% btw, checked 22 October 2026 |
 Slovenia | 9.5% | Restaurant and catering services have been 9.5% since 1 January 2025. Drinks served on their own are 22%. | FURS: Stopnje DDV (15. izdaja, oktober 2026), checked 22 October 2026 |
 Austria | 10% | Food served in restaurants is 10%; the 4.9% food rate does not apply to restaurant meals. Most drinks are 20%. | RIS: Umsatzsteuergesetz 1994, § 10 Abs. 2, checked 22 October 2026 |
 France | 10% | Food and soft drinks for immediate consumption, such as in a restaurant, are 10%. Alcoholic drinks are 20%. | Service Public Entreprendre: Taux de TVA sur les produits alimentaires et les boissons, checked 22 October 2026 |
 Italy | 10% | Workplace and school canteens are 4%. Alcoholic drinks served with the meal are also 10%. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 121, checked 22 October 2026 |
 Spain | 10% | Drinks served for consumption on the premises are also 10%. | Ley 37/1992 del IVA, art. 91.Uno.2.2º (BOE), checked 22 October 2026 |
 Iceland | 11% | Restaurant and catering food takes the reduced rate. Alcohol served is also 11%. | Skatturinn: Value Added Tax (VAT), checked 22 October 2026 |
 Romania | 11% | Alcoholic drinks and soft drinks under code NC 2202 are 21%. The single 11% reduced rate has applied since 1 August 2025. | ANAF: Codul fiscal, art. 291 Cotele, checked 22 October 2026 |
 Czechia | 12% | Food served in a restaurant is 12%. Drinks served with it, alcoholic or not, 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 |
 Sweden | 12% | Alcohol served with the meal is 25%. Takeaway food counts as groceries at 6%. | Skatteverket: Momssats på varor och tjänster, checked 22 October 2026 |
 Croatia | 13% | Covers preparing and serving food and desserts. Drinks are not covered by this rate and are 25%. | Narodne novine 39/2022: Zakon o izmjenama i dopunama Zakona o PDV-u, članak 38., checked 22 October 2026 |
 Greece | 13% | Restaurant, cafe and patisserie services take the 13% reduced rate. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 22 October 2026 |
 Portugal | 13% | Food and drink served in restaurants is on List II at 13%. Alcoholic drinks and soft drinks are excluded and pay 23%. | Portal das Finanças: Código do IVA, Listas I e II, checked 22 October 2026 |
 Finland | 13.5% | Alcoholic drinks served in a restaurant are 25.5%. | Verohallinto: Arvonlisäveroprosentit, checked 22 October 2026 |
 Malta | 18% | Restaurant meals are food supplied in the course of catering, which is excluded from the food exemption and not listed in the Eighth Schedule, so the standard 18% applies. | Laws of Malta: VAT Act Cap. 406, checked 22 October 2026 |
 Bulgaria | 20% | The temporary 9% rate for restaurant and catering services ended on 31 December 2024, so the 20% standard rate now applies. | Закон за данък върху добавената стойност: § 15д ПЗР, checked 22 October 2026 |
 United Kingdom | 20% | HMRC: Catering, takeaway food (VAT Notice 709/1), checked 22 October 2026 | |
 Estonia | 24% | Estonia has no reduced rate for restaurant meals, so the standard rate applies. | Maksu- ja Tolliamet: Käibemaksumäärad ja maksuvaba käive, checked 22 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so restaurant meals take the standard rate. | Skattestyrelsen: I gang med moms, checked 22 October 2026 |
 Norway | 25% | Food served as part of a restaurant service takes the standard rate. Takeaway food sold without serving is 15%. | Lovdata: Merverdiavgiftsloven § 5-2, 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 restaurant meals?
Luxembourg, at 3%, among the 28 countries we have confirmed on official sources. Restaurant meals are 3%. Alcoholic drinks served with them are 17%.
Which country has the highest VAT on restaurant meals?
Denmark and Norway, at 25%.
What is the VAT on restaurant meals in the UK?
20%.
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.