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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
CountryStandardReducedSuper-reducedCurrency

Austria

AT

20%13%, 10%EURDetails

Belgium

BE

21%12%, 6%EURDetails

Bulgaria

BG

20%9%BGNDetails

Cyprus

CY

19%9%, 5%EURDetails

Czech Republic

CZ

21%12%CZKDetails

Germany

DE

19%7%EURDetails

Denmark

DK

25%DKKDetails

Estonia

EE

22%9%EURDetails

Greece

EL

24%13%, 6%EURDetails

Spain

ES

21%10%4%EURDetails

Finland

FI

25.5%14%, 10%EURDetails

France

FR

20%10%, 5.5%2.1%EURDetails

Croatia

HR

25%13%, 5%EURDetails

Hungary

HU

27%18%, 5%HUFDetails

Ireland

IE

23%13.5%, 9%4.8%EURDetails

Italy

IT

22%10%, 5%4%EURDetails

Lithuania

LT

21%9%, 5%EURDetails

Luxembourg

LU

17%14%, 8%3%EURDetails

Latvia

LV

21%12%, 5%EURDetails

Malta

MT

18%7%, 5%EURDetails

Netherlands

NL

21%9%EURDetails

Poland

PL

23%8%, 5%PLNDetails

Portugal

PT

23%13%6%EURDetails

Romania

RO

19%9%, 5%RONDetails

Sweden

SE

25%12%, 6%SEKDetails

Slovenia

SI

22%9.5%, 5%EURDetails

Slovakia

SK

23%19%, 5%EURDetails

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.

bash
# 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.

Validate EU VAT numbers →SaaS billing guide →API reference →