VAT Rates in EU and Select Countries (as of January 1, 2007)


VAT Rates in %



Standard Rate
Reduced
Rates (1)
Zero Rate (2)
EU Members



Austria Umsatzsteuer
20
10; 12
-
Belgium taxe sur la valeur ajoutée (TVA) OR belasting over de toegevoegde waarde (BTW)
21
6; 12
yes
Bulgaria Dana Dobavena Stoynost (DDS)
20
7
yes
Cyprus foros prostithemenis axias (FPA)
15
5
yes
Czech Republic Dani z pridanè hotnoý
19
5
-
Denmark omsaetningsavgift (MOMS)
25
-
yes
Estonia Käibemaks
18
5
yes
Finland arvonlisävero (AVL) oder mervärdesskatt (ML)
22
8; 17
yes
France taxe sur la valeur ajoutée (TVA)
19,6
5
-
Germany Umsatzsteuer
19
7
-
Greece foros prostithemenis axias (FPA)
19
4.5; 9
yes
Hungary Àltalános forgalmi adó
25
5; 15
-
Ireland value added tax (VAT)
21
13. Mai
yes
Italy imposta sul valore aggiunto (IVA)
20
4; 10
yes
Latvia Pievienotas vertibas nodoklis
18
5
yes
Lithuania Pridetines vertes mokestis
18
5; 9
-
Luxembourg taxe sur la valeur ajoutée (TVA)
15
3; 6; 12
-
Malta value added tax (VAT)
18
5
yes
Netherlands "omzetbelasting (OB) OR belasting over de toegevoegde waarde (BTW)"
19
6
-
Poland Podatek od tomaròw i uslug
22
3; 7
yes
Portugal imposto sobre o valor acrescentado (IVA)
21
5; 12
-
Romania Taxa pe valoarea adaugata
19
9
-
Slovakia dan z pridanej hodnoty
19
-
-
Slovenia Davek na dodano vred nost
20
8,5
-
Spain impuesto sobre el valor anadido (IVA)
16
4; 7
-
United Kingdom value added tax (VAT)
17,5
5
yes

1. In particular for certain essential supplies of goods and for certain social and cultural services.
2. Zero Rate (only mentioned in this list if applicable for certain domestic sales in addition to sales for export).