Check the VAT rates applicable in Europe – in the 27 member states of the European Union (EU), Switzerland and the UK – and identify changes that took place on 1 January 2024.
VAT rates applicable on January 1, 2024
VAT rates in force since 1er January 2024 in the 27 member states of the European Union, and beyond, are as follows:
| Country | Code | Super-reduced rate (%) | Reduced rate (%) | Parkign rate (%) | Standard rate (%) | UE | Changes 2021 |
|---|---|---|---|---|---|---|---|
| Austria | AT | – | 10% / 13% | 20% | x | ||
| Belgium | BE | – | 6% / 12% | 21% | x | ||
| Bulgaria | BG | – | 9% | 20% | x | ||
| Cyprus | CY | – | 5% / 9% | 19% | x | ||
| Czech Republic | CZ | – | 10%/15% | 21 | x | ||
| Germany | DE | – | 7% | 19% | x | ||
| Denmark | DK | – | – | 25% | x | ||
| Estonia | EE | – | 9% | 22% | x | ||
| Greece | EL | – | 6% / 13% | 24% | x | ||
| Spain | ES | 4% | 10% | 21% | x | ||
| Finland | FI | – | 10% / 14% | 25,50% | x | ||
| France | FR | 2,10% | 5,5% / 10% | 20% | x | ||
| Croatia | HR | – | 5% / 13% | 25% | x | ||
| Hungary | HU | – | 5% / 18% | 27% | x | ||
| Ireland | IE | 4,80% | 9% / 13,5% | 23% | x | ||
| Italy | IT | 4% | 5% / 10% | 22% | x | ||
| Lithuania | LT | – | 5% / 9% | 21% | x | ||
| Luxembourg | LU | 3% | 8% | 17% | x | ||
| Latvia | LV | * | 5% / 12% | 21% | x | ||
| Malta | MT | – | 5% / 7% | 18% | x | ||
| The Netherlands | NL | – | 9% | 21% | x | ||
| Poland | PL | – | 5% / 8% | 23% | x | ||
| Portugal | PT | – | 6% / 13% | 23% | x | ||
| Romania | RO | – | 5% / 9% | 19% | x | ||
| Sweden | SE | – | 6% / 12% | 25% | x | ||
| Slovenia | SI | – | 5% / 9,5% | 22% | x | ||
| Slovakia | SK | – | 10% | 20 | x | ||
| Northern Ireland | XI | 5% | 20% | x |
VAT rates in Switzerland and the UK (non EU)
Pays Code Taux super-réduits (%) Taux réduits (%) Taux parking (%) Taux standard (%)
Royaume Uni GB – 5% – 20%
Suisse CH 2,6%/3,8% 8,1%
Please note: this information is valid on the date of publication, but is subject to change at any time.
Changes in VAT rates in 2024 in Europe
Here are the changes in VAT rates on certain categories of products and services from 1 January 2024:
- SWITZERLAND: the reduced rate rises from 2.5% to 2.6%, and the standard rate increases from 7.7% to 8.1%. The special rate for accommodation rises from 3.7% to 3.8%.
- LUXEMBURG: from 2024, the applicable VAT rates will change. The standard VAT rate rises from 16% to 17%. The parking rate has been raised to 14% and the reduced rates have been increased from 7% to 8%. There is no change applied to the super-reduced rate, which remains at 3%.
- ESTONIA: standard VAT rate increases to 22%.
See our Country Briefs: VAT rates.
Download the 2024 VAT rates
Simplify your company's tax management and keep up with the latest regulations: get your free copy of updated VAT rates in PDF format.
What is the VAT rate for your products and services within the EU?
Council Directive (EU) 2022/542 of 5 April 2022 updated the legal framework for VAT rates within the European Union. This framework allows the Member States to determine the applicable rates, and to some extent the product categories.
- Standard VAT rate: this is the rate that EU countries must apply to all non-exempt goods and services. It may not be less than 15%. However, the legislation does not set a limit.
- Reduced VAT rates: EU countries can apply 2 super-reduced VAT rates above 5%. They can only be applied to 24 types of goods and services listed in Annex III of the VAT Directive.
Examples of products and services eligible for reduced rates: food, passenger transport, restaurants, works of art, etc. - Reduced rate below 5%: it can only be applied to 7 categories of goods and services listed on Annex III of Directive 2006/112/EC.
- 0% rate for deducting VAT on purchases: it can only be applied to 7 categories of goods and services listed in Annex III of Directive 2006/112/EC.
EU member states have until December 31, 2025 to incorporate these innovations into their legislation.
Please note: the VAT rates for domestic transactions are also applied to international transactions – Intra-Community acquisitions and imports.
> Follow our guide to understand the principles of intra-Community VAT.
Advice from the Experts
Faced with such diverse procedures, the complex paperwork and ever-changing regulations, experience shows that many companies benefit from entrusting their VAT compliance to specialists. Your tax agent or fiscal representative can ensure all your reporting obligations.
Find out more about our fiscal representative services, or contact us.
