EU VAT Rates 2026 – All 27 Countries + VAT Calculator

Quick VAT calculator

Net

1,000.00

VAT

190.00

Gross

1,190.00

VAT rates by country

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27 of 27 countries

EU VAT rates by member state, 2026
Country	VAT prefix	Standard	Reduced	Super-reduced	Parking
Austria	AT	20%	10% / 13%	–	13%
Belgium	BE	21%	6% / 12%	–	12%
Bulgaria	BG	20%	9%	–	–
Croatia	HR	25%	5% / 13%	–	–
Cyprus	CY	19%	5% / 9%	3%	–
Czechia	CZ	21%	12% / 0%	–	–
Denmark	DK	25%	0%	–	–
Estonia	EE	24%	9%	–	–
Finland	FI	25.5%	10% / 13.5%	–	–
France	FR	20%	5.5% / 10%	2.1%	–
Germany	DE	19%	7%	–	–
Greece	EL	24%	6% / 13% / 17%	4%	–
Hungary	HU	27%	5% / 18%	–	–
Ireland	IE	23%	9% / 13.5%	–	–
Italy	IT	22%	5% / 10%	4%	–
Latvia	LV	21%	5% / 12%	–	–
Lithuania	LT	21%	5% / 12%	–	–
Luxembourg	LU	17%	8%	3%	14%
Malta	MT	18%	5% / 7%	–	12%
Netherlands	NL	21%	9%	–	–
Poland	PL	23%	5% / 8%	–	–
Portugal	PT	23%	6% / 13%	–	13%
Romania	RO	21%	11%	–	–
Slovakia	SK	23%	5% / 19%	–	–
Slovenia	SI	22%	5% / 9.5%	–	–
Spain	ES	21%	10%	4%	–
Sweden	SE	25%	6% / 12%	–	–

Source: European Commission, Your Europe – VAT rules and rates, checked 20 October 2026. Regional rates (e.g. Azores, Madeira, Canary Islands) are not shown. Which goods/services get a reduced rate: Taxes in Europe Database. Check locally before use.

How to read this table

Every EU country must have a standard rate of at least 15%; it applies to most goods and services, including almost all freelance services. Countries may also apply one or two reduced rates (minimum 5%) to the categories listed in Annex III of the VAT Directive. Super-reduced (below 5%) and parking rates (at least 12%) are historic special rates some countries are allowed to keep.

Which rate applies to a freelancer?

Client in your own country: your country's rate (if you are VAT registered).
Business client in another EU country: for most services no VAT is charged by you; the client self-accounts under the reverse charge. Use the reverse-charge wording generator.
Private client in another EU country: for most services your own country's VAT applies. For electronically supplied, telecom and broadcasting services above the EUR 10,000 EU-wide threshold, the customer's country rate applies (usually via OSS).
Client outside the EU: B2B services are generally outside the scope of EU VAT. Check the specific rules for your service.

Before applying the reverse charge, check the client's VAT number with the VAT number format checker and then in VIES.

FAQ

What are the EU VAT rates in 2026?

Standard rates range from 17% (Luxembourg) to 27% (Hungary). The full list for all 27 member states is in the table above. The figures match the European Commission's Your Europe table as checked on 20 October 2026.

Which VAT rate do I charge a business client in another EU country?

Usually none. For most business-to-business services supplied to a VAT-registered customer in another EU country, the place of supply is the customer's country and the customer accounts for the VAT under the reverse charge (Articles 44 and 196 of the VAT Directive). Your invoice shows 0 VAT and the mention "Reverse charge". See the reverse charge guide.

When do I need another country's VAT rate?

Mainly when you sell to consumers (B2C) and the place of supply is the customer's country, for example telecommunications, broadcasting and electronically supplied services once you are above the EUR 10,000 EU-wide threshold. You then charge the customer's country rate, usually declared through the One-Stop Shop (OSS). See OSS vs reverse charge.

Do reduced rates apply to freelance services?

Rarely. Reduced rates are limited to the categories listed in Annex III of the VAT Directive (and some special historic rates) and in most cases they do not apply to electronically supplied services. Most consulting, design, development and writing services are taxed at the standard rate. Check the exact category in the Commission's Taxes in Europe Database or with your tax authority.

Why is Greece "EL" and not "GR"?

In EU VAT systems (VAT numbers, VIES, OSS) Greece uses the prefix EL, even though its ISO country code is GR.

How often is this table updated?

It was last checked on 20 October 2026. Rates can change at short notice, especially reduced rates. Always confirm the rate with the tax authority before you rely on it.

EU VAT rates 2026 (all 27 member states)