| 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 |