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

EUAll 27 EU countries, plus the UK, Norway, Switzerland and Iceland.

EU VAT rates 2026

Standard VAT rates in the 27 EU countries run from 17% in Luxembourg to 27% in Hungary. Every rate below was checked on 4 October 2026. Pick a country for its reduced rates and a calculator.

The 27 EU countries

Outside the EU

Rates that changed in 2025 and 2026

  • Slovakia raised its standard rate from 20% to 23% on 1 January 2025.
  • Estonia went from 22% to 24% on 1 July 2025.
  • Romania went from 19% to 21% on 1 August 2025 and merged its reduced rates into 11%.
  • Finland cut its food and restaurant rate from 14% to 13.5% on 1 January 2026. Its standard rate has been 25.5% since September 2024.
  • Lithuania abolished its 9% rate on 1 January 2026.
  • Germany moved restaurant food to 7% permanently from 1 January 2026.
  • Ireland cut food, catering and hairdressing from 13.5% to 9% on 1 July 2026.
  • Austria introduced a 4.9% rate for basic foods on 1 July 2026.

Which country's rate do you charge?

As a UK business you usually do not charge EU VAT at all on goods you export: the sale is zero rated and your customer pays import VAT. Business customers buying your services account for VAT themselves under the reverse charge. The main exceptions are selling goods to EU consumers and digital services to EU consumers, where the customer's country rate applies. The EU VAT guide for UK businesses sets out each case.

Reduced rates cover different things in each country and the categories here are summaries. Check the European Commission's Taxes in Europe Database before relying on a reduced rate for a specific product.