Standard VAT rate by EU country
The standard VAT rate each EU member state charges today, in one table. For whether one specific VAT number is actually registered, use the VAT number checker instead.
Need to know whether one specific VAT number is actually registered, not just the rate a country charges? Use the EU VAT number checker.
Standard rate by country
| Country | Standard rate |
|---|---|
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Croatia | 25% |
| Cyprus | 19% |
| Czechia | 21% |
| Denmark | 25% |
| Estonia | 24% |
| Finland | 25.5% |
| France | 20% |
| Germany | 19% |
| Greece | 24% |
| Hungary | 27% |
| Ireland | 23% |
| Italy | 22% |
| Latvia | 21% |
| Lithuania | 21% |
| Luxembourg | 17% |
| Malta | 18% |
| Netherlands | 21% |
| Poland | 23% |
| Portugal | 23% |
| Romania | 21% |
| Slovakia | 23% |
| Slovenia | 22% |
| Spain | 21% |
| Sweden | 25% |
This table lists the standard rate only, the one rate every country always has. Many countries also apply one or two lower rates to specific goods or services (food, books, hotel stays and similar); which reduced rate applies, if any, depends on the exact product, not the country, so it is not listed here. Standard rates as set by each country's own government under the EU VAT Directive, cross-checked against European Commission data as of 30 September 2026.
Questions and answers
- What is a country's “standard” VAT rate?
- The one VAT rate a country applies by default to most goods and services. Many countries also charge one or two lower, reduced rates on specific categories such as food, books or hotel stays; this table lists only the standard rate, since the reduced rate that applies, if any, depends on the exact product, not the country.
- Why is Hungary's rate so much higher than Luxembourg's?
- Under the EU VAT Directive, each member state sets its own standard rate as long as it is at least 15%; there is no maximum. Hungary currently applies the highest standard rate in the EU, Luxembourg the lowest.
- Does this rate apply directly to a business-to-business wholesale sale?
- Often not: many cross-border B2B sales inside the EU are invoiced under the reverse-charge mechanism, where the buyer accounts for VAT in its own country instead of the supplier charging it. Whether reverse charge applies to a specific order depends on both parties, so ask the supplier or your own accountant; this table only states the rate itself.
- How often do these rates change?
- Rarely, but not never: Slovakia raised its standard rate from 20% to 23% on 1 January 2025, and Romania from 19% to 21% on 1 August 2025. This page is reviewed against European Commission data whenever it is revisited; the check date is shown above the table.
- Is Northern Ireland included?
- No. Northern Ireland is not an EU member state; it follows the United Kingdom's own domestic VAT rate under a separate arrangement, not the EU VAT Directive this table is built on.
- Is this tool free, and do I need a WholesaleX account?
- Yes, free, with no account, and it works for anyone looking up a rate, not only for companies listed on WholesaleX.