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 on train and bus tickets by country

VAT on train and bus tickets runs from 0% in Denmark, Iceland, Ireland and 2 others to 27% in Hungary, across the 27 countries confirmed so far. The UK charges 0%. Checked 23 October 2026.

A domestic train or bus ticket.
Countries
  • United Kingdom
  • Denmark
  • Ireland
  • France
  • Germany
£
The same price in every country, so the VAT compares like for like. You can type a sum.
Train and bus tickets: A domestic train or bus ticket. Price before VAT: £100.00 in every country.
CountryVAT rateVATPrice with VATOfficial source
United Kingdom 0%Trains and buses are both 0% because the vehicle carries 10 or more passengers. Taxis and hire cars with fewer than 10 seats are 20%. £0.00 £100.00 gov.uk: VAT rates on different goods and services
Denmark 0%Passenger transport is exempt from VAT, so train and regular bus tickets carry no VAT. £0.00 £100.00about 892.29 kr Skattestyrelsen: Services exempt from VAT
Ireland 0%Rail and bus fares are exempt, so no VAT is charged (this is an exemption, not a zero rate). £0.00 £100.00about €119.37 Revenue VAT rates database: Transport of passengers, railway
France 10%Trains, buses and other passenger transport all take 10%. In March 2026 the government said it does not plan to cut public transport to 5.5%. £10.00 £110.00about €131.31 Assemblée nationale: Question écrite n° 8950, réponse du ministre (JO 24 mars 2026)
Germany 7%Train travel takes 7% whatever the distance. Scheduled bus travel takes 7% only within one municipality or for trips of up to 50 km; longer bus trips, such as long-distance coaches, take 19%. £7.00 £107.00about €127.73 UStG § 12 Abs. 2 Nr. 10: Personenbeförderung

Amounts in local currency use the European Central Bank reference rate for 22 October 2026, to give a sense of scale. On an invoice or VAT return, use the rate the tax authority requires: for UK VAT, HMRC's monthly exchange rates.

Notable differences

  • Lowest: 0% in United Kingdom, Denmark, Ireland, Malta and Iceland.
  • Highest: 27% in Hungary.

Quirks worth knowing

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

Across the 27 countries with a confirmed rate. Checked 23 October 2026

VAT on train and bus tickets in every country we cover

Lowest rate first. Download as CSV. Checked 23 October 2026

CountryVAT rateWhat it coversOfficial source
Denmark0%Passenger transport is exempt from VAT, so train and regular bus tickets carry no VAT.Skattestyrelsen: Services exempt from VAT, checked 23 October 2026
Iceland0%Scheduled domestic public transport (buses, domestic flights and ferries on published timetables) is exempt, so no VAT is charged. Iceland has no railway. Other passenger transport, such as tours and coach trips, is 11%.Skatturinn: Value Added Tax (VAT), checked 23 October 2026
Ireland0%Rail and bus fares are exempt, so no VAT is charged (this is an exemption, not a zero rate).Revenue VAT rates database: Transport of passengers, railway, checked 23 October 2026
Malta0%Scheduled bus services are exempt with credit, which works as 0%. Malta has no railway. The scheduled Malta to Gozo ferry is also 0%.Malta VAT Act (Cap. 406), checked 23 October 2026
United Kingdom0%Trains and buses are both 0% because the vehicle carries 10 or more passengers. Taxis and hire cars with fewer than 10 seats are 20%.gov.uk: VAT rates on different goods and services, checked 23 October 2026
Luxembourg3%Passenger transport takes 3% for trains and buses alike. Domestic public transport has been free of charge since 1 March 2020 (mobiliteit.lu, Gratuité des transports publics), so most trips carry no ticket price at all.Loi TVA annexe B 11°: transports de personnes, checked 23 October 2026
Cyprus5%Urban and rural buses are 5%. Intercity buses, tourist buses and taxis are 9%. Cyprus has no railway.Cyprus Tax Department: Συντελεστές ΦΠΑ, checked 23 October 2026
Portugal6%Trains and buses take the same rate, including the luggage and seat reservation charges (mainland rate).Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026
Sweden6%Domestic train, bus, taxi and flight tickets are all 6%.Skatteverket: Momssats på varor och tjänster, checked 23 October 2026
Germany7%Train travel takes 7% whatever the distance. Scheduled bus travel takes 7% only within one municipality or for trips of up to 50 km; longer bus trips, such as long-distance coaches, take 19%.UStG § 12 Abs. 2 Nr. 10: Personenbeförderung, checked 23 October 2026
Poland8%Intercity rail and urban and suburban land transport, including buses, take 8%.Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 3 items 38 and 39, checked 23 October 2026
Switzerland8.1%Switzerland has no reduced rate for passenger transport, so train and bus tickets take the standard rate of 8.1%.ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026
Netherlands9%Trains and buses (public transport) and taxis are all 9%. Domestic flights are 21%.Belastingdienst: Btw-tarief personenvervoer, checked 23 October 2026
Slovenia9.5%Rail, bus, water and air passenger transport all take the 9.5% reduced rate, so trains and buses are the same.FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026
Austria10%Train and bus tickets take the same 10% rate. Domestic flights take 13% (§ 10 Abs. 3 Z 9).UStG 1994 § 10 Abs. 2 Z 6: Personenbeförderung, checked 23 October 2026
France10%Trains, buses and other passenger transport all take 10%. In March 2026 the government said it does not plan to cut public transport to 5.5%.Assemblée nationale: Question écrite n° 8950, réponse du ministre (JO 24 mars 2026), checked 23 October 2026
Italy10%Trains and buses both take 10%. Urban transport by boat (sea, lake, river or lagoon, as in Venice) is 5%.MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 127-novies, checked 23 October 2026
Spain10%Trains and buses take the same 10% rate.Ley 37/1992 del IVA, art. 91 (BOE), checked 23 October 2026
Czechia12%Scheduled train, bus, tram and coach travel is 12%, so trains and buses are the same. Taxis and ride hailing in cars for up to 9 people are 21%, and domestic scheduled flights moved to 21% in 2024.Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026
Norway12%Train, bus, taxi and domestic flight tickets all take the 12% passenger transport rate.Skatteetaten: Satser for merverdiavgift, checked 23 October 2026
Finland13.5%Trains, buses, taxis and domestic flights all take the reduced rate. Domestic passenger transport was temporarily VAT free from 1 January to 30 April 2023.Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026
Bulgaria20%No reduced rate for train or bus tickets, so the standard rate applies.Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026
Romania21%No reduced rate for train or bus tickets: domestic passenger transport is not in the 11% list, so the standard rate applies.ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026
Slovakia23%Domestic train and bus tickets take the standard 23%: passenger transport is not on the reduced rate lists, and trains and buses are treated the same.Finančná správa: Sadzby dane, checked 23 October 2026
Estonia24%Estonia has no reduced rate or exemption for ordinary domestic train or bus tickets, so the standard rate applies. Only transport of sick or disabled people in adapted vehicles is exempt.Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026
Croatia25%No reduced rate for train or bus tickets: passenger transport is not in the 5% or 13% lists, so the standard rate applies.Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026
Hungary27%Domestic train and bus tickets take the standard 27%, so trains and buses are the same. The only passenger transport on the 5% list in Annex 3 of the VAT Act (https://njt.jog.gov.hu/jogszabaly/2007-127-00-00) is a hop on hop off sightseeing bus service.NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026

Not yet confirmed on official sources: Belgium, Greece, Latvia, Lithuania.

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Questions

Which country has the lowest VAT on train and bus tickets?

Denmark, Iceland, Ireland and 2 others, at 0%, among the 27 countries we have confirmed on official sources. Passenger transport is exempt from VAT, so train and regular bus tickets carry no VAT.

Which country has the highest VAT on train and bus tickets?

Hungary, at 27%.

What is the VAT on train and bus tickets in the UK?

0%. Trains and buses are both 0% because the vehicle carries 10 or more passengers. Taxis and hire cars with fewer than 10 seats are 20%.

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.