UK and Europe, from official sources.VAT on hot takeaway food in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Switzerland | 2.6% | Food and non-alcoholic drinks to take away or for delivery take the reduced 2.6% rate, while the same meal eaten on the premises takes the 8.1% standard rate, provided the seller keeps the two apart; otherwise 8.1% applies. Alcoholic drinks are always 8.1%. | MWSTG Art. 25 Abs. 3: Steuersätze, checked 23 October 2026 |
 Luxembourg | 3% | Food for human consumption, hot or cold, takes 3%, and restaurant meals are also 3% (annexe B 9°), so eating in and taking away cost the same. Non-alcoholic hot drinks are food products at 3%; alcoholic drinks take 17%. | Loi TVA annexe B 1°: produits alimentaires, checked 23 October 2026 |
 Sweden | 6%until 31 December 2027, then 12% | Since 1 April 2026 takeaway food and drink count as groceries at 6%, while eating in a restaurant or café stays at 12%. The 6% food rate is temporary: the law reverts it to 12% from 1 January 2028. | Skatteverket: Momssats på varor och tjänster, checked 23 October 2026 |
 Germany | 7% | Takeaway food is a supply of food listed in Anlage 2 at 7%. Since 1 January 2026 restaurant meals are also 7%, so eating in and taking away cost the same. Drinks take 19% (including takeaway coffee and tea), except milk drinks with at least 75% milk (Anlage 2 no. 35), which take 7%. | UStG § 12 Abs. 2 Nr. 1: ermäßigter Steuersatz, checked 23 October 2026 |
 Poland | 8% | Food services (PKWiU 56), whether eaten in or taken away, take 8%. Alcohol and drinks not on the reduced rate annexes are 23%. | Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 41 ust. 12f, checked 23 October 2026 |
 Ireland | 9% | Hot takeaway food and hot tea and coffee moved from 13.5% to the 9% second reduced rate on 1 July 2026. Cold takeaway food such as sandwiches is 0%. | Revenue: Second reduced rate of VAT, checked 23 October 2026 |
 Netherlands | 9% | Hot and cold takeaway food and soft drinks take the same 9% as food in shops and meals eaten in. Alcohol is 21%. | Belastingdienst: Btw-tarief voedingsmiddelen, checked 23 October 2026 |
 Slovenia | 9.5% | Takeaway meals are a supply of food at 9.5%, the same as eating in. Alcoholic drinks and drinks with added sugar or sweeteners are 22%. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 Austria | 10% | Hot takeaway food is a supply of food listed in Anlage 1 at 10%, the same rate as a restaurant meal. Coffee, black tea and soft drinks are not in Anlage 1, so they take 20%; alcohol is 20%. | UStG 1994 § 10 Abs. 2 Z 1: ermäßigter Steuersatz 10%, checked 23 October 2026 |
 France | 10% | Hot or cold food sold for immediate consumption is 10%, as is a soft drink served in a cup. Food in sealed packs that can be kept (and a takeaway dish from a caterer with no seating) is 5.5%; alcohol is always 20%. | Service Public Entreprendre: Taux de TVA sur les produits alimentaires et les boissons, checked 23 October 2026 |
 Italy | 10% | Ready meals cooked for takeaway or delivery count as food preparations at 10%, the same rate as eating in. | Agenzia delle Entrate: Risposta n. 9/2023 (consegna pasti a domicilio), checked 23 October 2026 |
 Spain | 10% | Meals and drinks for immediate consumption take 10%, whether eaten in or taken away. Alcohol bought as goods is 21%. | Ley 37/1992 del IVA, art. 91 (BOE), checked 23 October 2026 |
 Iceland | 11% | Food for human consumption takes the reduced rate whether eaten in or taken away, hot or cold. Alcohol is also 11% in Iceland. | Skatturinn: Skattskylda og skattprósentur, checked 23 October 2026 |
 Romania | 11% | Food and drinks, and restaurant and catering services, are 11%, so a hot meal or hot drink to take away is 11%, as is cold takeaway. Alcohol, soft drinks under CN 2202 and foods with at least 10 g of added sugar per 100 g take 21%. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Czechia | 12% | Takeaway food counts as a supply of food at 12%. Since 2024 almost all drinks, including coffee and tea, are 21% whether drunk in or taken away; only tap water, milk and milk based drinks and plant milks stay at 12%. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026 |
 Croatia | 13% | Preparing and serving food and desserts takes 13% both on and off the premises, so hot takeaway meals are 13%. Drinks are not part of this item. | Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026 |
 Portugal | 13% | Ready meals sold to take away or for delivery are on List II at 13%, the same as eating in (mainland rate). | Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026 |
 Finland | 13.5% | Takeaway food counts as foodstuffs and takes the reduced rate, hot or cold, the same as a restaurant meal. Alcohol is 25.5%. If a separate delivery company delivers the food, its delivery charge is 25.5%. | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Norway | 15% | Takeaway food and drink, hot or cold, take the 15% food rate. The same meal eaten on the premises is a serving service at 25%. | Skatteetaten: Merverdiavgiftshåndboken kapittel 5, checked 23 October 2026 |
 Malta | 18% | Food suitable for immediate consumption counts as catering whether eaten on site or not, so it is left out of the zero rate on food and takes 18%. Unlike the UK and Ireland, this covers cold snacks too, such as sandwiches and pastizzi. | Malta VAT Act (Cap. 406), checked 23 October 2026 |
 Slovakia | 19% | Food taken away without table service is a supply of goods at 19%, while the same food eaten in a restaurant is 5%. Non alcoholic drinks are 19% either way, and since 1 January 2026 sweets, cakes, ice cream and sweetened drinks are 23%. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Bulgaria | 20% | The only 9% items are accommodation, books and press, and baby food and nappies. Restaurant meals and hot or cold takeaway food all take the standard rate. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 United Kingdom | 20% | Hot takeaway food and hot drinks are 20%. Cold takeaway food such as sandwiches is 0%, unless it is an item that is always 20% (crisps, sweets, bottled water) or it is eaten on the premises. | HMRC: Catering, takeaway food (VAT Notice 709/1), checked 23 October 2026 |
 Estonia | 24% | Estonia has no reduced rate for food or restaurant meals, so hot and cold takeaway both take the standard rate. | Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so hot and cold takeaway food take the standard 25%, the same as eating in. | Skattestyrelsen: I gang med moms, checked 23 October 2026 |
 Hungary | 27% | The 5% restaurant rate needs the food to be eaten on the premises. Food or drink asked for to take away is a sale of goods, and hot meals and coffee are not on the reduced rate lists, so 27% applies (some bakery and dairy goods are 18%). | NAV: Mikor alkalmazható a kedvezményes áfakulcs az étkezőhelyi vendéglátásban?, checked 23 October 2026 |
Not yet confirmed on official sources: Belgium, Cyprus, Greece, Latvia, Lithuania.
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Questions
Which country has the lowest VAT on hot takeaway food?
Switzerland, at 2.6%, among the 26 countries we have confirmed on official sources. Food and non-alcoholic drinks to take away or for delivery take the reduced 2.6% rate, while the same meal eaten on the premises takes the 8.1% standard rate, provided the seller keeps the two apart; otherwise 8.1% applies. Alcoholic drinks are always 8.1%.
Which country has the highest VAT on hot takeaway food?
Hungary, at 27%.
What is the VAT on hot takeaway food in the UK?
20%. Hot takeaway food and hot drinks are 20%. Cold takeaway food such as sandwiches is 0%, unless it is an item that is always 20% (crisps, sweets, bottled water) or it is eaten on the premises.
Which countries have a temporary VAT rate on hot takeaway food?
Sweden: 6% until 31 December 2027, then 12%.
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.