Standard percentage Rates of VAT in EU Member States:-

Austria                  20

Belgium                21

Czech Republic    21

Denmark              25

Estonia                20

Finland                24

France                 20

Germany             19

Greece                24

Iceland               24

Ireland                 23

Italy                    22

Latvia                  21

Lithuania              21

Luxembourg        17

Hungary              27

Malta                  18

Netherlands        21

Norway                25

Poland                23

Portugal              23

Romania             19

Slovenia              22

Slovakia              20

Spain                   21

Sweden               25

Special cases:

Denmark: The Faeroe Islands and Greenland are not part of the European Union; consequently, VAT is not applicable on these territories.

Spain: For VAT purposes, the country does not include the Canary Islands, Ceuta, and Melilla.

France: In the overseas departments (DOM), but not French Guiana, a standard rate of 8.5% is applicable.

Monaco: Goods and services supplied to or from the Principality of Monaco are regarded as having been supplied to or from France.

Portugal: The standard rate is 22% in Madeira and 18% in the Azores.

Finland: The Aaland islands are not part of the European Union.

Last updated:  February 2020