VAT rates by country, 2026
The standard and reduced VAT rate in every EU member state, plus the UK, Norway, Switzerland and Morocco — verified in August 2026 against the European Commission's published table and national tax authorities, with every 2025–26 change dated. There is no single "EU VAT rate": the Directive sets a 15% floor and the 27 states currently span 17% to 27%.
Built by Saad & Anas · verified · free to cite with a link (CC BY 4.0)
| Country | Standard | Reduced (%) | Notable change |
|---|---|---|---|
| Austria | 20% | 10 / 13 | — |
| Belgium | 21% | 6 / 12 | — |
| Bulgaria | 20% | 9 | — |
| Croatia | 25% | 5 / 13 | — |
| Cyprus | 19% | 3 / 5 / 9 | — |
| Czechia | 21% | 12 | reduced bands merged to 12% (2024) |
| Denmark | 25% | — | — |
| Estonia | 24% | 9 / 13 | 22% → 24% on 1 Jul 2025 |
| Finland | 25.5% | 10 / 13.5 | 24% → 25.5% (Sep 2024); reduced 14% → 13.5% (Jan 2026) |
| France | 20% | 2.1 / 5.5 / 10 | — |
| Germany | 19% | 7 | restaurant food to 7% permanently (Jan 2026) |
| Greece | 24% | 4 / 6 / 13 | — |
| Hungary | 27% | 5 / 18 | EU's highest standard rate |
| Ireland | 23% | 4.8 / 9 / 13.5 | restaurants & hairdressing to 9% (Jul 2026) |
| Italy | 22% | 4 / 5 / 10 | — |
| Latvia | 21% | 5 / 12 | — |
| Lithuania | 21% | 5 / 12 | reduced 9% → 12% (Jan 2026) |
| Luxembourg | 17% | 3 / 8 | EU's lowest standard rate |
| Malta | 18% | 5 / 7 / 12 | — |
| Netherlands | 21% | 9 | accommodation 9% → 21% (Jan 2026) |
| Poland | 23% | 5 / 8 | — |
| Portugal | 23% | 6 / 13 | — |
| Romania | 21% | 11 | 19% → 21% on 1 Aug 2025 |
| Slovakia | 23% | 5 / 19 | 20% → 23% on 1 Jan 2025 |
| Slovenia | 22% | 5 / 9.5 | — |
| Spain | 21% | 4 / 10 | — |
| Sweden | 25% | 6 / 12 | food 12% → 6% (Apr 2026, temporary to end-2027) |
| Country | Standard | Reduced (%) | Notable change |
|---|---|---|---|
| United Kingdom | 20% | 5 (broad 0%) | 20% since Jan 2011 |
| Norway | 25% | 12 / 15 | — |
| Switzerland | 8.1% | 2.6 / 3.8 | 7.7% → 8.1% (Jan 2024) — Europe's lowest |
| Morocco | 20% | 10 | two-rate system since 1 Jan 2026 (7% and 14% abolished) |
What changed in 2026
Six countries moved on 1 January 2026 or soon after: Finland trimmed its main reduced rate to 13.5%, Lithuania raised its reduced rate to 12% to fund defence, the Netherlands pushed accommodation from 9% to the full 21%, Germany made the 7% rate on restaurant food permanent, Sweden cut food to 6% (temporary, reverting on 1 January 2028), and Ireland moves restaurants and hairdressing to 9% from 1 July 2026. Notably, no member state has a standard-rate change enacted for the rest of 2026 or 2027 — the movement is all in the reduced bands.
Outside the EU, the change worth knowing is Morocco's: since 1 January 2026 it runs exactly two rates, 20% and 10% — the old 7% and 14% rates were abolished at the end of a three-year convergence, and many published tables still show the pre-reform grid. The extremes of the table: Hungary's 27% remains the EU's highest, Luxembourg's 17% its lowest, and Switzerland's 8.1% the lowest standard rate in Europe.
Methodology and the calculators
Every row was checked against at least two sources in August 2026: the European Commission's published rates table (last updated by the Commission in July 2026) and PwC's country tax summaries, with the national tax authority consulted for every country that changed rates in 2025–26. Rates shown are the headline standard and reduced bands; parking rates, regional variants (Greek islands, Azores and Madeira) and item-level scope live with the national authorities. To do the arithmetic at any of these rates — add VAT to a net price or extract it from a gross one — use the EU VAT calculator, the UK VAT calculator or the calculateur TVA Maroc. Cite this table freely with a link; each verification refreshes the date stamp above.