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Current VAT Rates as of March 2012

This chart outlines the VAT rates in force in the listed jurisdictions. This is only a general guide. For specific information for your business please contact us.


VAT Rates
Australia10%n/a

n/a

Austria20%10%

hotel and restaurant services, passenger transport food, books and antiques, theatres and museums, pharmaceuticals

Belgium21%6%, 12%

6% to hotel accommodation, passenger transport, food, books, admission to theatres & museums, works of art, pharmaceuticals; 12% to food, construction works, agricultural inputs

Bulgaria20%9%

hotel accommodation

Canada5-13
Canary Islands16
Croatia25%13%

hotel accommodation, newspapers, magazines, edible oils and fats, baby food, water (except bottled water), sugar

Cyprus19%5%, 9%

9% to passenger transport, hotel accommodation, alcohol in restaurants; 5% to  foodstuffs, wide range of services, admissions to fairs, sporting and cultural events, pharmaceuticals, books and magazines

Czech Republic21%15%

most basic foodstuffs, books, accommodation, pharmaceuticals, passenger transport, sporting and cultural events

Denmark25%n/a

n/a

Estonia20%9%

accommodation, pharmaceuticals, books

Finland24%14%, 10%

13% to foodstuffs, restaurant services; 9% to printed books, subscription to newspapers/periodicals, pharmaceuticals, passenger transport, accommodation, admission to sporting, cultural events, exhibitions

France20%10%, 5.5%

10% to restaurant meals, public transport, accommodation; 5.5% to foodstuff, water, energy; super reduced rate 2.1% to pharmaceuticals and newspapers

Germany19%7%

accommodation, basic foodstuffs, printed books

Greece23%13%, 6.5%

13% to restaurant meals, pharmaceuticals, foodstuffs, passenger transport; 6.5% to accommodation, some medicines, books and newspapers

Holland21%6%

6% to food and drinks (without alcohol), passenger transport, hotel accommodation, flowers, pharmaceuticals, printed matter, admission to entertainment events

Hungary27%18%, 5%

18% to hotel accommodation, milk and milk products, bread; 5% to  pharmaceuticals, books and newspapers

Iceland25.5
Ireland23%13.5%, 9%

13.5% to hotel accommodation, restaurant meals, admission to cultural events, wide range of services; 9% to some food and drinks (catering and take-away), newspapers and other printed matter, admission to cultural events and museums; super reduced rate 4.8% to supplies of livestock and fire out of horses

Italy21%10%, 4%

10% to passenger transport, certain foodstuffs, pharmaceuticals; super reduced rate 4% to some food and drinks, printing materials, some supplies of immovable property

Japan5%n/a

n/a

Latvia21%12%

12% to newspapers and magazines; certain pharmaceuticals and medical equipment, passenger transport

Liechtenstein8
Lithuania21%9%, 5%

9% to  books, heating energy, hot and cold water intended for heating of residential premises; 5% to agricultural products, medicines and medical aid devices

Luxembourg15%12%, 6%

12% to wine, some financial services; 6% to electricity, flowers, heating gas; super reduced rate 3% to books and e-books, basic food,  hotel and restaurant services, passenger transport, admission to cultural, sporting and other events

Macedonia18
Malta18%7%, 5%

7% to accommodation; 5% to books, periodicals, admission to cultural events, electricity, some foodstuffs, some repair services

Monaco20
Norway25%15%, 8%

15% to most food items; 8% to hotel accommodation, cinema tickets, passenger transport

Poland23%8%, 5%

8% to restaurant and catering services, TV services (without advertisements), passenger transport, newspapers and periodicals; 5% to some foods like bread, juice, meals ready for consumption, books and certain periodicals

Portugal23%13%, 6%

13% to  admission to entertainment performances, some foodstuff, wine, bottled water, except flavoured one, diesel for off-road use; 6% to basic food, pharmaceuticals, books, hotel accommodation

Romania24%9%, 5%

9% to  accommodation, admission fees, delivery of books, newspapers and magazines, medicines, orthopaedic products; 5% to certain immovable property

Serbia18
Slovakia20%10%

to pharmaceuticals, books and other printed matter

Slovenia22%9.5%

to food, water supplies, pharmaceuticals, books and all other printed matter, admission to cultural and sporting events and performances, residential property, accommodation, certain services

South Korea10
Spain21%10%, 4%

8% to wide range of goods and services – hotel and accommodation, passenger transport, commercial fairs and exhibitions, agricultural services, food, flowers and plants, pharmaceuticals for animals, artistic performances, medical services; super reduced rate 4%  to basic food like bread, flour, eggs, milk and milk products,  human pharmaceuticals, school printed matter, books, newspapers

Sweden25%12%, 6%

12% to hotel, restaurant and catering services, works of art; 6% to passenger transport, books, newspapers, admission fees, some cultural performances

Switzerland8%3.8%, 2.5%

3.8% to accommodation services, including breakfast; super reduced rate 2.5% on foods (but not in restaurants and alcohol), newspapers, books, TV and radio service (but no commercials), medicines

Turkey18
United Kingdom20%5%

to residential conversions and repairs, women’s sanitary products, electricity for domestic supply, certain supplies and services connected with energy saving materials