Information on sales tax rates
Sales tax rates in the European Union and in third countries
Dear members,
dear Sirs and Madames,
the following overview shows the sales tax rates in the European Union (EU) and in some third countries. General information on the application of individual tax rates in the member states of the EU can be found in the publication of the European Commission „The VAT rates in the member states of the European Union“ dated January 1, 2021.
I. Sales tax rates in EU countries
Status: January 1, 2021
|
country |
designation |
standard rate |
reduced rate |
Zero rate |
|
Belgium |
Taxe sur la valeur ajoutée (TVA) oder belasting over de toegevoegde waarde (BTW) |
21 |
6 / 12 |
yes |
|
Bulgaria |
Dana Dobavena Stoynost (DDS) |
20 |
9 |
no |
|
Denmark |
Omsaetningsavgift (MOMS) |
25 |
yes |
|
|
Germany |
value added tax (USt) |
19 |
7 |
no |
|
Estonia |
Käibemaks (KMKR) |
20 |
9 |
yes |
|
Finland |
Arvonlisävero (AVL) oder mervärdesskatt (ML) |
24 |
10 / 14 |
no |
|
France |
Taxe sur la valeur ajoutée (TVA) |
20 |
2,1 / 5,5 / 10 |
no |
|
Greece |
Foros prostithemenis axias (FPA) |
24 |
6 / 13 |
no |
|
Ireland |
Value added tax (VAT) |
23 |
4,8 / 9 / 13,5 |
yes |
|
Italy |
Imposta sul valore aggiunto (IVA) |
22 |
4 / 5 / 10 |
yes |
|
Croatia |
Porez na dodanu vrijednost (PDV) |
25 |
5 / 13 |
no |
|
Latvia |
Pievienotas vertibas nodoklis (PVN) |
21 |
5 / 12 |
no |
|
Lithuania |
Pridetines vertes mokestis (PVM) |
21 |
5 / 9 |
no |
|
Luxembourg |
Taxe sur la valeur ajoutée (TVA) |
17 |
3 / 8 |
no |
|
Malta |
Value added tax (VAT) |
18 |
5 / 7 |
yes |
|
Netherlands |
Omzetbelasting (OB) oder belasting over de toegevoegde waarde (BTW) |
21 |
9 |
no |
|
Austria |
value added tax (USt) |
20 |
10 / 13 |
no |
|
Poland |
Podatek od towaròw i uslug (VAT) |
23 |
5 / 8 |
yes |
|
Portugal |
Imposto sobre o valor acrescentado (IVA) |
23 |
6 / 13 |
no |
|
Rumania |
Taxa pe valoarea adãugata (TVA) |
19 |
5 / 9 |
no |
|
Sweden |
Mervärdeskatt (ML) |
25 |
6 / 12 |
yes |
|
Slovak Republic |
Dan z pridanej hodnoty (DPH) |
20 |
10 |
no |
|
Slovenia |
Davek na dodano vred nost (DDV) |
22 |
5 / 9,5 |
no |
|
Spain |
Impuesto sobre el valor añadido (IVA) |
21 |
4 / 10 |
no |
|
Czech Republic |
Dani z pridane hotnoty (DPH) |
21 |
10 / 15 |
no |
|
Hungray |
Általános forgalmi adó (AFA) |
27 |
5 / 18 |
no |
|
United Kingdom |
Value added tax (VAT) |
20 |
5 |
yes |
|
Cyprus (only Greek part) |
Foros prostithemenis axias (FPA) |
19 |
5 / 9 |
yes |
II. VAT rates in third countries
Status: June, 2019
|
country |
designation |
Standard rate |
reduced rate |
Zero rate |
|
Bosnia and Herzigowina |
Porez na dodanu vrijednost (PDV) |
17 |
– |
– |
|
Iceland |
Virðisaukaskattur (VSK, VASK) |
24 |
11 |
– |
|
Israel |
Value added tax (VAT) |
17 |
7,5 |
yes |
|
Japan |
Shōhizei („consumption tax“) |
82) |
– |
|
|
Canada1) |
Goods and Services Tax (GST) Harmonized Sales Tax (HST) Quebec Sales Tax (QST) |
5 GST 13-15 HST 9,975 QST |
yes (GST) |
|
|
Macedonia |
Danok na dodadena vrednost (DDV) |
18 |
5 |
– |
|
Montenegro |
Porez na dodatu vrijednost (PDV) |
21 |
7 |
yes |
|
Norway |
Merverdiavgift (bokmål) (MVA) |
25 |
11,11 / 12 / 15 |
– |
|
Russia |
Nalog na dobavlennuyu stoimost (NDS) |
20 |
10 |
yes |
|
Schwitzerland |
Value Added Tax (VAT) |
7,7 |
2,5 / 3,7 |
yes |
|
Serbia |
Porez na dodatu vrednost (PDV) |
20 |
10 |
yes |
|
Turkey |
Katma deger vergisi (KDV) |
18 |
1 / 8 |
no |
|
Ukraine |
Podatok na dodanu vartist (PDV) |
20 |
7 |
yes |
1) Canada: 5% Goods and Services Tax (GST) in the provinces: Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Saskatchewan and Yukon. 13% HST in the Province of Ontario. 15% HST in Prince Edward Island Province. 15% HST in the provinces of Newfoundland and Labrador, Nova Scotia, New Brunswick. 9.975% QST in the Province of Quebec.
2) Japan: 10% from October 1st, 2019.
This information is not legally binding. Despite careful checking, we cannot guarantee the correctness of the information.