Compare VAT rates across all 27 EU member states + UK, EEA, and Switzerland. Calculate VAT, check cross-border rules, and find the right rate for your goods or services.
MwSt/USt — EUR — EU Member State
Select what you're selling to see which VAT rate applies in each country.
Check which VAT rate applies when selling across borders in Europe.
B2C cross-border sales below €10,000 threshold. You may charge your home country rate: 19% (Germany). Optional: register for OSS to charge destination rates.
| Country | Standard | Reduced | Rate | Threshold |
|---|---|---|---|---|
HU Hungary | 27% | 5%, 18% | HUF 12,000,000 (~€31,000). Highest standard rate in the EU. | |
FI Finland | 25.5% | 10%, 14% | €15,000 annual turnover. Raised from 24% to 25.5% in Sep 2024. | |
HR Croatia | 25% | 5%, 13% | €40,000 annual turnover | |
DK Denmark | 25% | — | DKK 50,000 (~€6,700). No reduced rates. | |
SE Sweden | 25% | 6%, 12% | SEK 80,000 (~€7,000) | |
NO Norway | 25% | 12%, 15% | NOK 50,000 (~€4,300) | |
GR Greece | 24% | 6%, 13% | €10,000 annual turnover | |
IS Iceland | 24% | 11% | ISK 2,000,000 (~€13,000) | |
IE Ireland | 23% | 9%, 13.5% | €80,000 (goods) / €40,000 (services) | |
PL Poland | 23% | 5%, 8% | PLN 200,000 (~€46,000) | |
PT Portugal | 23% | 6%, 13% | €14,500 annual turnover | |
SK Slovakia | 23% | 5%, 10% | €49,790 annual turnover. Raised from 20% to 23% in 2025. | |
EE Estonia | 22% | 9% | €40,000 annual turnover. Raised from 20% to 22% in 2024. | |
IT Italy | 22% | 5%, 10% | €85,000 annual turnover (regime forfettario) | |
SI Slovenia | 22% | 5%, 9.5% | €50,000 annual turnover | |
BE Belgium | 21% | 6%, 12% | €25,000 annual turnover | |
CZ Czech Republic | 21% | 12% | CZK 2,000,000 (~€80,000). 2024: merged 10%+15% into single 12% reduced rate | |
LV Latvia | 21% | 5%, 12% | €40,000 annual turnover | |
LT Lithuania | 21% | 5%, 9% | €45,000 annual turnover | |
NL Netherlands | 21% | 9% | €20,000 annual turnover (KOR scheme) | |
ES Spain | 21% | 10% | No VAT exemption threshold — all businesses must register | |
AT Austria | 20% | 10%, 13% | €35,000 annual turnover | |
BG Bulgaria | 20% | 9% | BGN 100,000 (~€51,000) | |
FR France | 20% | 5.5%, 10% | €85,800 (goods) / €37,500 (services) | |
UK United Kingdom | 20% | 5% | £90,000 annual turnover (from April 2024). Post-Brexit. | |
CY Cyprus | 19% | 5%, 9% | €15,600 annual turnover | |
DE Germany | 19% | 7% | €22,000 annual turnover (Kleinunternehmerregelung) | |
RO Romania | 19% | 5%, 9% | RON 300,000 (~€60,000) | |
MT Malta | 18% | 5%, 7% | €35,000 (general) / €24,000 (services) / €14,000 (other) | |
LU Luxembourg | 17% | 8% | €35,000 annual turnover. Lowest standard rate in the EU. | |
CH Switzerland | 8.1% | 2.6% | CHF 100,000 annual turnover | |
LI Liechtenstein | 8.1% | 2.6% | CHF 100,000. Uses Swiss VAT system. |