In the EU the standard VAT rate runs from 17% in Luxembourg to 27% in Hungary; Germany charges 19%, France 20% and the United Kingdom 20%.
| Country | Standard VAT rate | Price incl. VAT for 100 net |
|---|---|---|
| Austria | 20.0% | 120.00 |
| Belgium | 21.0% | 121.00 |
| Bulgaria | 20.0% | 120.00 |
| Croatia | 25.0% | 125.00 |
| Cyprus | 19.0% | 119.00 |
| Czechia | 21.0% | 121.00 |
| Denmark | 25.0% | 125.00 |
| Estonia | 24.0% | 124.00 |
| Finland | 25.5% | 125.50 |
| France | 20.0% | 120.00 |
| Germany | 19.0% | 119.00 |
| Greece | 24.0% | 124.00 |
| Hungary | 27.0% | 127.00 |
| Ireland | 23.0% | 123.00 |
| Italy | 22.0% | 122.00 |
| Latvia | 21.0% | 121.00 |
| Lithuania | 21.0% | 121.00 |
| Luxembourg | 17.0% | 117.00 |
| Malta | 18.0% | 118.00 |
| Netherlands | 21.0% | 121.00 |
| Poland | 23.0% | 123.00 |
| Portugal | 23.0% | 123.00 |
| Romania | 21.0% | 121.00 |
| Slovakia | 23.0% | 123.00 |
| Slovenia | 22.0% | 122.00 |
| Spain | 21.0% | 121.00 |
| Sweden | 25.0% | 125.00 |
| United Kingdom | 20.0% | 120.00 |
| Norway | 25.0% | 125.00 |
| Iceland | 24.0% | 124.00 |
| Switzerland | 8.1% | 108.10 |
| Mexico | 16.0% | 116.00 |
| New Zealand | 15.0% | 115.00 |
| Australia | 10.0% | 110.00 |
| Japan | 10.0% | 110.00 |
How it is computed
Each rate is the standard (highest general) VAT or GST rate. The last column is the price including VAT for a net price of 100: 100 × (1 + rate ÷ 100). Reduced rates on food, books, transport and other goods are not shown.
FAQ
Do reduced rates apply to food and books?+
In most countries, yes. The table shows the standard rate only; each country also has one or more reduced rates for specific goods and services.
Is GST the same as VAT?+
Yes in principle. Australia, New Zealand and Canada call their value-added tax GST; Japan calls it consumption tax. All are charged on the price at each stage of sale.