Which EU country has the highest VAT rate?

Hungary has the highest standard VAT rate in the EU — and the world — at 27%. It also applies a reduced rate of 18% on some goods and 5% on essentials. At the other end, Luxembourg has the EU's lowest standard rate at 17%, followed by Malta at 18% and Cyprus at 19%.

What are the 2025 EU VAT rate changes?

Four EU member states changed their standard VAT rates in 2025. Slovakia raised from 20% to 23% in January. Finland had already raised from 24% to 25.5% in September 2024, which took full effect in 2025. Estonia raised from 22% to 24% in July 2025. Romania raised from 19% to 21% and consolidated its reduced rates to a single 11% band in August 2025.

How does intra-EU VAT work for businesses?

When a VAT-registered business in one EU country sells to a VAT-registered business in another EU country, the reverse charge mechanism applies. The seller charges no VAT — instead, the buyer accounts for the VAT in their own country at their local rate. This is called an intra-community supply. The seller must verify the buyer's VAT number via the VIES system. For B2C sales exceeding €10,000 across all EU countries, the seller must charge the VAT rate of the buyer's country.

What is the minimum VAT registration threshold in the EU?

There is no single EU-wide threshold. Each member state sets its own domestic registration threshold, typically between €0 and €85,000 for resident businesses. For non-resident sellers, most countries require immediate registration with no threshold. For distance selling across the EU (B2C e-commerce), the EU-wide €10,000 threshold applies — once exceeded, sellers must register for the OSS (One Stop Shop) scheme.

What is the difference between standard rate and reduced rate VAT?

The standard rate applies to most goods and services. EU law requires it to be at least 15%. Reduced rates (minimum 5%) apply to specific categories in Annex III of the EU VAT Directive, including food, pharmaceuticals, books, passenger transport, and cultural admissions. Some countries also have super-reduced rates below 5% or zero rates under historical derogations. Not every country applies reduced rates to every eligible category — it's optional.

EU VAT Calculator 2025 — All 27 Countries

VAT (Value Added Tax) applies across all 27 European Union member states, but each country sets its own rates within EU Directive rules. The standard rate must be at least 15% — in practice, rates range from 17% in Luxembourg (the lowest) to 27% in Hungary (the highest VAT rate in the world). Most c...

EU VAT CALCULATOR

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Country

🇩🇪 Germany — VAT Rate

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ALL EU VAT RATES 2025

COUNTRY	STANDARD	REDUCED	REDUCED 2	NOTES
🇦🇹Austria	20%	13%	10%
🇧🇪Belgium	21%	12%	6%
🇧🇬Bulgaria	20%	9%	—
🇭🇷Croatia	25%	13%	5%
🇨🇾Cyprus	19%	9%	5%
🇨🇿Czech Republic	21%	15%	—
🇩🇰Denmark	25%	—	—	No reduced rates
🇪🇪Estonia	24%	13%	9%	↑ Jul 2025
🇫🇮Finland	25.5%	14%	10%	↑ Sep 2024
🇫🇷France	20%	10%	5.5%
🇩🇪Germany	19%	7%	—
🇬🇷Greece	24%	13%	6%
🇭🇺Hungary	27%	18%	5%	Highest in EU/world
🇮🇪Ireland	23%	13.5%	9%
🇮🇹Italy	22%	10%	5%
🇱🇻Latvia	21%	12%	5%
🇱🇹Lithuania	21%	9%	5%
🇱🇺Luxembourg	17%	8%	3%	Lowest in EU
🇲🇹Malta	18%	7%	5%
🇳🇱Netherlands	21%	9%	—
🇵🇱Poland	23%	8%	5%
🇵🇹Portugal	23%	13%	6%
🇷🇴Romania	21%	11%	—	↑ Aug 2025
🇸🇰Slovakia	23%	19%	—	↑ Jan 2025
🇸🇮Slovenia	22%	9.5%	5%
🇪🇸Spain	21%	10%	4%
🇸🇪Sweden	25%	12%	6%

Sources: European Commission TEDB (Jul 2025) · Tax Foundation (Jan 2026) · Click any row to calculate

HOW TO USE

1
Choose Add VAT (net → gross price) or Remove VAT (gross → net price including what to claim back).
2
Select your EU country — all 27 member states are listed. Use the search box to find quickly.
3
Choose the rate: Standard rate applies to most goods, Reduced rates apply to essentials like food, books, and medicine.
4
Enter your amount and see VAT, net, and gross instantly. The live diagram shows the same price across multiple countries for comparison.

WORKED EXAMPLE

French agency invoices a German client €2,000 net for design services. B2B intra-EU: client provides German VAT number → reverse charge applies, no French VAT charged. If selling to a German consumer: apply German 19% standard rate → VAT = €2,000 × 19% = €380, invoice total = €2,380. Italian restaurant bill €85 inc-VAT at 10% reduced rate: net = €85 ÷ 1.10 = €77.27, VAT = €7.73. Hungarian goods at 27%: €100 net → VAT = €27, total = €127. Same goods in Luxembourg at 17%: €100 net → VAT = €17, total = €117 — €10 cheaper.

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Sources: European Commission TEDB · Tax Foundation 2026 · PWC Worldwide Tax Summaries · Rates correct as of March 2026 · For informational purposes only · Not a substitute for professional tax advice