Check the VAT rates applicable in Europe – in the 27 member states of the European Union (EU), Switzerland and the UK – and identify any changes as of January 1, 2025.
VAT rates applicable from January 1, 2025
VAT rates in force since 1er January 2025 in the 27 member states of the European Union, and beyond, are as follows:
| Pays | Code | Taux standard (%) | Taux réduits 1 (%) | Taux réduits 2 (%) | Taux super-réduits (%) | Taux parking (%) |
|---|---|---|---|---|---|---|
| Allemagne | DE | 19% | 7% | – | – | – |
| Autriche | AT | 20% | 10% | 13% | – | 13% |
| Belgique | BE | 21% | 6% | 12% | – | 12% |
| Bulgarie | BG | 20% | 9% | – | – | – |
| Chypre | CY | 19% | 5% | 9% | – | – |
| Croatie | HR | 25% | 5% | 13% | – | – |
| Danemark | DK | 25% | – | – | – | – |
| Espagne | ES | 21% | 10% | 4% | – | |
| Estonie* | EE | 22% | 9% | – | – | – |
| Finlande* | FI | 25,50% | 10% | 14% | – | – |
| France | FR | 20% | 5,50% | 10% | 2,10% | – |
| Grèce | EL | 24% | 6% | 13% | – | – |
| Hongrie | HU | 27% | 5% | 18% | – | – |
| Irlande | IE | 23% | 9% | 13,50% | 4,80% | 13,50% |
| Irlande du Nord | XI | 20% | 5% | – | – | |
| Italie | IT | 22% | 10% | 5% | 4% | – |
| Lettonie | LV | 21% | 12% | 5% | – | – |
| Lituanie | LT | 21% | 5% | 9% | – | – |
| Luxembourg | LU | 17% | 8% | 14% | 3% | 12% |
| Malte | MT | 18% | 5% | 7% | – | – |
| Pays Bas | NL | 21% | 9% | – | – | |
| Pologne | PL | 23% | 5% | 8% | – | – |
| Portugal | PT | 23% | 6% | 13% | – | 13% |
| République tchèque | CZ | 21% | 12% | – | – | – |
| Roumanie | RO | 21% | 11% | 11% | – | – |
| Slovaquie* | SK | 23% | 19% | 5% | – | – |
| Slovénie | SI | 22% | 5% | 9,50% | – | – |
| Suède | SE | 25% | 6% | 12% | – | – |
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.
VAT rate changes in Europe in 2025
Here are the VAT rate changes effective January 1, 2025, for certain categories of products and services:
Slovakia: Change in VAT rates from January 1, 2025
Standard VAT rate raised from 20% to 23% to cope with rising public debt.
Introduction of two reduced rates: 19% for electricity and most foods (with exceptions), and 5% for certain foods, pharmaceuticals, books, accommodation, rental accommodation and restaurant services.
Finland: Standard VAT rate increased from September 1, 2024
The standard rate has risen from 24% to 25.5%, one of the highest in the European Union.
Estonia: New increase in standard VAT rate scheduled for July 2025
After an initial increase in 2024, the standard rate will rise from 22% to 24% in mid-2025, postponed to allow businesses and consumers to adapt.
- Romania: Increase in VAT rates from August 1, 2025
- The standard VAT rate will rise from 19% to 21%.
- The reduced VAT rates of 5% and most of the 9% rates will be unified at 11%, covering food, medicines, books, firewood, water, as well as services in the hotel, restaurant and café sectors.
See our Country Briefs: VAT rates.
Download 2025 VAT rates
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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 representative will be able to secure all your tax obligations.
Find out more about our tax representative services, or contact us.
