{
  "title": "EU standard VAT rates, 2016 to present",
  "description": "The standard VAT rate in force in each of the 27 EU member states, as a list of the dates a rate began to apply. Standard rates only; reduced rates are not included.",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Duty27 (https://duty27.com/vat-rates/history)",
  "source": "Compiled from the European Commission TEDB service and cross-checked against the Commission's historical VAT rate tables and national sources.",
  "note": "Country codes are the EU member state codes (Greece is EL). A window runs from its effective date until the next one. Every window lists its sources. The first window (the rate in force on 2016-01-01) cites the European Commission's table; every later window is a rate change and cites the law or official statement that sets it. Kind \"law\" is the legal text, \"authority\" is the national tax authority's own statement, \"eu\" is the European Commission's table.",
  "countries": [
    {
      "code": "AT",
      "country": "Austria",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 20,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "BE",
      "country": "Belgium",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 21,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "BG",
      "country": "Bulgaria",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 20,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "HR",
      "country": "Croatia",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 25,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "CY",
      "country": "Cyprus",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 19,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "CZ",
      "country": "Czechia",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 21,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "DK",
      "country": "Denmark",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 25,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "EE",
      "country": "Estonia",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 20,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2024-01-01",
          "rate": 22,
          "sources": [
            {
              "kind": "authority",
              "label": "Estonian Tax and Customs Board",
              "says": "\"From 1 January 2024, the standard rate of VAT in Estonia is 22% instead of the current 20%\"",
              "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax"
            }
          ]
        },
        {
          "from": "2025-07-01",
          "rate": 24,
          "sources": [
            {
              "kind": "authority",
              "label": "Estonian Tax and Customs Board",
              "says": "\"From 1 July 2025, the standard rate of VAT in Estonia is 24% instead of 22%\"",
              "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax"
            }
          ]
        }
      ]
    },
    {
      "code": "FI",
      "country": "Finland",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 24,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2024-09-01",
          "rate": 25.5,
          "sources": [
            {
              "kind": "law",
              "label": "Laki arvonlisäverolain 84 ja 85 b §:n muuttamisesta 462/2024 (HE 61/2024)",
              "says": "25.5 percent, in force 1 September 2024",
              "url": "https://www.finlex.fi/fi/lainsaadanto/saadoskokoelma/2024/462"
            },
            {
              "kind": "authority",
              "label": "Finnish Tax Administration: the changes to VAT rates",
              "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/the-changes-to-VAT-rates/"
            }
          ]
        }
      ]
    },
    {
      "code": "FR",
      "country": "France",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 20,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "DE",
      "country": "Germany",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 19,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2020-07-01",
          "rate": 16,
          "sources": [
            {
              "kind": "law",
              "label": "Zweites Corona-Steuerhilfegesetz vom 29. Juni 2020, BGBl. I 2020 S. 1512",
              "url": "https://dejure.org/BGBl/2020/BGBl._I_S._1512"
            },
            {
              "kind": "law",
              "label": "UStG § 28 Abs. 1",
              "says": "§ 12 Abs. 1 applies from 1 July 2020 to 31 December 2020 at 16 percent",
              "url": "https://www.gesetze-im-internet.de/ustg_1980/__28.html"
            }
          ]
        },
        {
          "from": "2021-01-01",
          "rate": 19,
          "sources": [
            {
              "kind": "law",
              "label": "UStG § 28 Abs. 1",
              "says": "The 16 percent rule ends on 31 December 2020",
              "url": "https://www.gesetze-im-internet.de/ustg_1980/__28.html"
            },
            {
              "kind": "law",
              "label": "Zweites Corona-Steuerhilfegesetz vom 29. Juni 2020, BGBl. I 2020 S. 1512",
              "url": "https://dejure.org/BGBl/2020/BGBl._I_S._1512"
            }
          ]
        }
      ]
    },
    {
      "code": "EL",
      "country": "Greece",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 23,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2016-06-01",
          "rate": 24,
          "sources": [
            {
              "kind": "law",
              "label": "Ν. 4389/2016 (ΦΕΚ Α' 94/27.5.2016), άρθρο 52",
              "says": "24 percent from 1.6.2016",
              "url": "https://www.e-nomothesia.gr/kat-oikonomia/nomos-4389-2016-phek-94a-27-5-2016.html"
            },
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "Greece: standard rate 24 from 01.06.2016",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "HU",
      "country": "Hungary",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 27,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "IE",
      "country": "Ireland",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 23,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2020-09-01",
          "rate": 21,
          "sources": [
            {
              "kind": "law",
              "label": "Financial Provisions (Covid-19) (No. 2) Act 2020, section 12 (new section 46(1A) of the VAT Consolidation Act 2010)",
              "says": "21 percent from 1 September 2020 to 28 February 2021",
              "url": "https://www.irishstatutebook.ie/eli/2020/act/8/enacted/en/html"
            },
            {
              "kind": "authority",
              "label": "Revenue: historical VAT rates",
              "url": "https://www.revenue.ie/en/vat/vat-rates/historical-vat-rates/index.aspx"
            },
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2021)), section VIII",
              "says": "Ireland: standard rate 21 from 01.09.2020",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2021-06/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2021-03-01",
          "rate": 23,
          "sources": [
            {
              "kind": "law",
              "label": "Financial Provisions (Covid-19) (No. 2) Act 2020, section 12",
              "says": "The 21 percent period ends on 28 February 2021",
              "url": "https://www.irishstatutebook.ie/eli/2020/act/8/enacted/en/html"
            },
            {
              "kind": "authority",
              "label": "Revenue: historical VAT rates",
              "url": "https://www.revenue.ie/en/vat/vat-rates/historical-vat-rates/index.aspx"
            }
          ]
        }
      ]
    },
    {
      "code": "IT",
      "country": "Italy",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 22,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "LV",
      "country": "Latvia",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 21,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "LT",
      "country": "Lithuania",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 21,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "LU",
      "country": "Luxembourg",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 17,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2023-01-01",
          "rate": 16,
          "sources": [
            {
              "kind": "law",
              "label": "Loi du 26 octobre 2022 portant mise en oeuvre de la baisse temporaire du taux de TVA (Memorial A n° 534)",
              "url": "https://legilux.public.lu/eli/etat/leg/loi/2022/10/26/a534/jo"
            },
            {
              "kind": "authority",
              "label": "Administration de l'enregistrement, circulaire n° 812-1 du 27 décembre 2023",
              "says": "Normal rate 17 percent (16 percent during 2023)",
              "url": "https://pfi.public.lu/content/dam/pfi/pdf/legislation/tva/circulaires/812-1-tva-taux-applicables-partir-01012024.pdf"
            }
          ]
        },
        {
          "from": "2024-01-01",
          "rate": 17,
          "sources": [
            {
              "kind": "authority",
              "label": "Administration de l'enregistrement, circulaire n° 812-1 du 27 décembre 2023",
              "says": "The temporary rates expire on 31 December 2023, normal rate 17 percent from 1 January 2024",
              "url": "https://pfi.public.lu/content/dam/pfi/pdf/legislation/tva/circulaires/812-1-tva-taux-applicables-partir-01012024.pdf"
            },
            {
              "kind": "law",
              "label": "Loi du 26 octobre 2022 portant mise en oeuvre de la baisse temporaire du taux de TVA (Memorial A n° 534)",
              "url": "https://legilux.public.lu/eli/etat/leg/loi/2022/10/26/a534/jo"
            }
          ]
        }
      ]
    },
    {
      "code": "MT",
      "country": "Malta",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 18,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "NL",
      "country": "Netherlands",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 21,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "PL",
      "country": "Poland",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 23,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "PT",
      "country": "Portugal",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 23,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "RO",
      "country": "Romania",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 20,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2017-01-01",
          "rate": 19,
          "sources": [
            {
              "kind": "law",
              "label": "Legea nr. 227/2015 privind Codul fiscal, art. 291 alin. (1)",
              "says": "20 percent in 2016, 19 percent from 1 January 2017",
              "url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2016_10012017.htm"
            },
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "Romania: standard rate 19 from 01.01.2017",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2025-08-01",
          "rate": 21,
          "sources": [
            {
              "kind": "law",
              "label": "Legea nr. 141/2025 (Monitorul Oficial nr. 699 din 25 iulie 2025)",
              "says": "Point 42 amends art. 291 alin. (1) of the Fiscal Code: 21 percent, in force 1 August 2025",
              "url": "https://static.anaf.ro/static/10/Anaf/legislatie/L_141_2025.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "SK",
      "country": "Slovakia",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 20,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        },
        {
          "from": "2025-01-01",
          "rate": 23,
          "sources": [
            {
              "kind": "law",
              "label": "Zákon č. 278/2024 Z. z., čl. VII",
              "says": "§ 27 ods. 1 of the VAT act: \"20\" replaced by \"23\", in force 1 January 2025",
              "url": "https://static.slov-lex.sk/static/SK/ZZ/2024/278/20250101.html"
            }
          ]
        }
      ]
    },
    {
      "code": "SI",
      "country": "Slovenia",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 22,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "ES",
      "country": "Spain",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 21,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    },
    {
      "code": "SE",
      "country": "Sweden",
      "windows": [
        {
          "from": "2016-01-01",
          "rate": 25,
          "sources": [
            {
              "kind": "eu",
              "label": "European Commission, VAT rates applied in the Member States (Taxud.c.1(2020)), section VIII",
              "says": "The standard rate in force on 1 January 2016 in each of the 27 member states, checked row by row against this dataset",
              "url": "https://taxation-customs.ec.europa.eu/system/files/2020-10/vat_rates_en.pdf"
            }
          ]
        }
      ]
    }
  ]
}