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Information on sales tax rates

Sales tax rates in the European Union and in third countries

Umsatzsteuersatz

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
Great Britain

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.

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