VAT rates

VAT rates in Europe in 2024

Check the VAT rates applicable in 2024 to your products and services in Europe - in the 27 countries of the European Union (EU), in Switzerland and the United Kingdom.

European Union VAT Across Europe VAT rates 17 January 2024

Netherlands: Rate Increases for Certain Goods and Services

Effective January 1, 2026, the Dutch government will increase the VAT rate from 9% to 21% on the following categories: Cultural and sports services, including access to museums, concerts, sports facilities, and similar venues Import and sale of artwork, collectibles, and antiques. Books, including e-books, as well as newspapers and magazines. Accommodation services, including hotels,...

Country Briefs Netherlands VAT rates

4 November 2024

Slovakia: proposed changes to VAT rates

On September 18, 2024, the Slovak government approved legislative proposal introducing various tax measures, one of which includes a change in VAT rates : The standard rate is raised from 20% to 23%. Two reduced rates: 19% (formerly 10%) and 5% (unchanged) Specific details concerning the goods or services subject to these reduced rates have...

Country Briefs Slovakia VAT rates

23 September 2024

Estonia: New increase in standard VAT rate

From July1st, 2025, the standard rate of VAT in Estonia will rise from 22% to 25%.

Country Briefs Estonia VAT rates

25 July 2024

Spain – changes concerning olive oil

From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).

Country Briefs Spain VAT rates

4 July 2024

VAT rates in Europe: what will change in 2023

The structure of VAT rates, partially harmonized within the European Union, will evolve, and the list of products that can benefit from reduced rates as well: this is what the…

European Union VAT Regulations VAT deductions VAT rates 21 June 2022

Switzerland – standard vat rate may be raised to 8.5

From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).

Country Briefs Switzerland VAT rates

1 July 2024

Cyprus – Extension of the 0% VAT rate on some essential products

This rate cut was due to end on April 30, 2024. However, the Cypriot government has decided to extend until June 30, 2024, the temporary application of the 0% VAT rate on certain food products: milk, bread, eggs and baby food.

Country Briefs Cyprus VAT rates

22 May 2024

Finland – Increase in standard rate on September 1, 2024

From September 1, 2024, Finland will have the second-highest standard rate in the European Union. The standard rate will increase from 24% to 25.5%. The reduced rates of 14% and 10% will remain unchanged.

Country Briefs European Union Finland VAT rates

2 May 2024

Germany – Reduced rate on education benefits

In order to comply with European Union law, the Annual Tax Act 2024 provides for an overhaul of Section 4 No. 21 of the German VAT Act , exempting school and university education, vocational training or retraining. For example, this project abolishes the compulsory certification procedure for independent teachers.

Country Briefs Germany VAT rates

26 April 2024

VAT rates in Europe in 2021

VAT rates in 2021 in the 27 member states of the European Union and in Europe.

European Union VAT Across Europe VAT rates 1 February 2021

Switzerland – New VAT rates in Switzerland from January 1, 2024

From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases from 3.7% to 3.8%. To determine the rate applicable to the supply of goods and services, theactual date of delivery of the goods or performance...

Country Briefs Switzerland VAT Payment VAT rates

19 September 2023

Czech Republic – Change in VAT rates applicable to certain products in 2024

As a reminder, from January 1, 2024 the rates applicable in the Czech Republic will be as follows: Standard rate: 21% Reduced rates: 12% In line with this reform, it has been decided that newspapers, periodicals and certain foodstuffs will be subject to the reduced 12% VAT rate. Until now, these products were subject to...

Country Briefs Czech Republic Media, Press, Culture VAT rates

20 August 2023

Ireland – Increase in VAT rate applicable to the hotel sector

From September 1, 2023, the VAT rate applicable to the hotel and tourism sector will rise from 9% to 13.5%. This rate will apply to accommodation in hotels and guesthouses, restaurants and entrance fees for certain attractions.

Country Briefs Ireland Hotels Restaurants Cafes VAT rates

8 August 2023

Switzerland – Change of VAT rate for menstrual products from 2025

From January 1st, 2025, menstrual products previously taxed at the standard VAT rate will now be taxed at the reduced VAT rate of 2.6%.

Country Briefs Switzerland VAT rates

20 July 2023