Country Standard VAT rate
Albania 20%
Austria 20% (Reduced rates 10% + 13%)
Belarus 20%
Belgium 21% (Reduced rates of 6% and 12%)
Bosnia and Herzegovina 17%
Bulgaria 20% (Reduced rates 9%)
Croatia 25% (Reduced rates 13% + 5%)(Reduced rates 9%)
Cyprus 19% (Reduced rates 5% + 9%)(Reduced rates 9%)
Czech Republic 21% (reduced rates of 15% and 10%)
Denmark 25% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)
Estonia 20% (reduced rate 9%)
Finland 24% (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
France 20% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)
Germany 19% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)
Georgia 18%
Greece 24% (Reduced rates 13% and 5%)
Hungary 27% (Reduced rates 18% and 5%)
Iceland 24% (12% reduced rate)
Ireland 23%
Italy 22% (Reduced rates 10%, 5%, 4%)
Latvia 21% (reduced rates 12% and 0%)
Liechtenstein 8%
Lithuania 21% (Reduced rates 5%, 9%)
Luxembourg 17% (Reduced rates 3%, 8%, 14%)
Republic of Macedonia 18%
Malta 18% (Reduced rates 5%, 7%)
Montenegro 17%
Netherlands 21% (reduced rate of 6% and 0% for some goods and services)
Norway 25% (reduced rate of 15% for groceries, and 10% for transport and culture.)
Poland 23% (reduced rates of 5% and 8%)
Portugal 23% (reduced rates 13% and 6%)
Romania 19% (5% for food; 9% for medicines, books, newspapers, hotel, or 4%)
Russia 18%
Serbia 20%
Slovakia 20% (10% reduced rate)
Slovenia 22% (reduced rate 9.5%) – from 1 July 2013
Spain 21% (reduced rates 10% and 4%)
Sweden 25% (reduced rates 12% and 6%)
Switzerland 8% / 2.5%
Ukraine 20%
United Kingdom 20% (reduced rate of 5% for home energy and renovations, 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children's clothing, books and periodicals)