Home / VAT Rates
EU VAT Rates 2026 — All 27 Member States
EU member states set their own VAT rates within bounds established by the EU VAT Directive. The standard rate must be at least 15%; there is no upper ceiling. Reduced rates (one or two tiers) may apply to specific categories such as food, medicines, books, and cultural services.
Rates below are current as of 2026. Access them programmatically via the TaxID/api/v1/rates/:countryendpoint — no authentication required.
17%
Lowest standard rate
Luxembourg (17%)
21.8%
EU average
Across 27 states
27%
Highest standard rate
Hungary (27%)
Standard and reduced rates — 2026
27 countries| Country | Standard | Reduced | Super-reduced | Currency | |
|---|---|---|---|---|---|
Austria AT | 20% | 13%, 10% | — | EUR | Details |
Belgium BE | 21% | 12%, 6% | — | EUR | Details |
Bulgaria BG | 20% | 9% | — | BGN | Details |
Cyprus CY | 19% | 9%, 5% | — | EUR | Details |
Czech Republic CZ | 21% | 12% | — | CZK | Details |
Germany DE | 19% | 7% | — | EUR | Details |
Denmark DK | 25% | — | — | DKK | Details |
Estonia EE | 22% | 9% | — | EUR | Details |
Greece EL | 24% | 13%, 6% | — | EUR | Details |
Spain ES | 21% | 10% | 4% | EUR | Details |
Finland FI | 25.5% | 14%, 10% | — | EUR | Details |
France FR | 20% | 10%, 5.5% | 2.1% | EUR | Details |
Croatia HR | 25% | 13%, 5% | — | EUR | Details |
Hungary HU | 27% | 18%, 5% | — | HUF | Details |
Ireland IE | 23% | 13.5%, 9% | 4.8% | EUR | Details |
Italy IT | 22% | 10%, 5% | 4% | EUR | Details |
Lithuania LT | 21% | 9%, 5% | — | EUR | Details |
Luxembourg LU | 17% | 14%, 8% | 3% | EUR | Details |
Latvia LV | 21% | 12%, 5% | — | EUR | Details |
Malta MT | 18% | 7%, 5% | — | EUR | Details |
Netherlands NL | 21% | 9% | — | EUR | Details |
Poland PL | 23% | 8%, 5% | — | PLN | Details |
Portugal PT | 23% | 13% | 6% | EUR | Details |
Romania RO | 19% | 9%, 5% | — | RON | Details |
Sweden SE | 25% | 12%, 6% | — | SEK | Details |
Slovenia SI | 22% | 9.5%, 5% | — | EUR | Details |
Slovakia SK | 23% | 19%, 5% | — | EUR | Details |
Access rates via API
The /api/v1/rates/:country endpoint returns the current rates for any EU country. No API key required — responses are cached for 24 hours and served from edge locations.
# No authentication required
curl https://www.taxid.dev/api/v1/rates/DE
# Response:
# {
# "country_code": "DE",
# "standard_rate": 19,
# "reduced_rates": [7],
# "super_reduced_rate": null,
# "currency": "EUR"
# }Why EU VAT rates differ
The EU VAT Directive (2006/112/EC) sets a floor of 15% for standard rates and allows up to two reduced rate tiers (minimum 5%) for listed goods and services. Member states have latitude to apply super-reduced rates (below 5%) and parking rates for categories grandfathered before the Directive, which is why Luxembourg applies a 3% super-reduced rate and Ireland applies a 4.8% rate to livestock.
Standard rates range from Luxembourg's 17% to Hungary's 27% — a 10-percentage-point spread that can materially affect pricing models for SaaS products sold across the EU. If your platform determines tax treatment at checkout, validating the customer's VAT number first is the correct order of operations: a valid B2B customer applies reverse charge (0% VAT); an invalid or unregistered number means you charge the local standard rate.