EU VAT Rates Reference
Last updated: 2026-02-26
EU VAT Rates Reference
Last updated: 2026-02-26 | Sources: European Commission — VAT rates, European Commission — VAT rates applied in the Member States
Overview
EU VAT rules require a minimum standard rate of 15% and allow up to two reduced rates not lower than 5%. Member states set their own rates within these bounds. This document covers the five countries supported by Muckle.
Netherlands (NL)
| Type | Rate | Applies to |
|---|---|---|
| Algemeen tarief (standard) | 21% | Most goods and services |
| Verlaagd tarief (reduced) | 9% | Food, non-alcoholic beverages, water, medicines, medical devices, books, newspapers, magazines, hotels, cultural events, passenger transport, restaurants, hairdressers, repair of bicycles/shoes/clothing |
| Nultarief (zero) | 0% | Intra-EU supplies, exports, international transport, seagoing vessels |
Germany (DE)
| Type | Rate | Applies to |
|---|---|---|
| Regelsteuersatz (standard) | 19% | Most goods and services |
| Ermäßigter Steuersatz (reduced) | 7% | Food (except restaurant meals which are 19%), non-alcoholic beverages, water supply, books, newspapers, magazines, cut flowers, firewood, public transport (short distance), hotel accommodation, cultural events, medical devices |
| Nullsatz (zero) | 0% | Intra-EU supplies, exports |
Note: Restaurant and catering services were temporarily reduced to 7% during COVID but have returned to the standard 19% rate.
France (FR)
| Type | Rate | Applies to |
|---|---|---|
| Taux normal (standard) | 20% | Most goods and services |
| Taux intermédiaire (intermediate) | 10% | Restaurants, prepared food (takeaway), unprocessed agricultural products, passenger transport, accommodation, certain renovation works, cultural events |
| Taux réduit (reduced) | 5.5% | Essential food products, energy (gas, electricity), books, live cultural performances, cinema tickets, home energy renovation works, sanitary protection, adapted equipment for disabled persons |
| Taux particulier (super-reduced) | 2.1% | Medicines reimbursable by social security, press publications (print and online), live performances (first 140 representations), TV licence fee |
| Exonération (exempt) | 0% | Medical and dental care, education, financial services, insurance, intra-EU supplies, exports |
Belgium (BE)
| Type | Rate | Applies to |
|---|---|---|
| Normaal tarief (standard) | 21% | Most goods and services |
| Verlaagd tarief (intermediate reduced) | 12% | Restaurant and catering services (except alcoholic beverages), social housing, certain energy products (coal, lignite), inner tubes and tyres for agricultural use |
| Verlaagd tarief (reduced) | 6% | Basic food products, water supply, medicines, medical devices, books, newspapers, passenger transport, hotel accommodation, cultural and sporting events, renovation of private dwellings (>10 years old), cleaning services for private dwellings, social housing renovation |
| Vrijstelling (exempt) | 0% | Medical care, education, financial services, insurance, intra-EU supplies, exports |
Spain (ES)
| Type | Rate | Applies to |
|---|---|---|
| Tipo general (standard) | 21% | Most goods and services |
| Tipo reducido (reduced) | 10% | Most food products, water, passenger transport, hotels, restaurants, housing renovation, cultural and sporting events, medical devices |
| Tipo superreducido (super-reduced) | 4% | Bread, flour, milk, cheese, eggs, fruits, vegetables, cereals, legumes, olive oil, books, newspapers, medicines, vehicles for disabled persons, social housing |
| Exento (exempt) | 0% | Medical services, education, insurance, financial services, intra-EU supplies, exports |
Note: During 2023-2025, Spain applied temporary VAT reductions on certain food staples (e.g., 0% on bread, milk, eggs) as a cost-of-living measure. Some of these have been partially extended into 2026.
Cross-Country Comparison
| Country | Standard | Reduced rates | Super-reduced |
|---|---|---|---|
| NL | 21% | 9% | — |
| DE | 19% | 7% | — |
| FR | 20% | 10%, 5.5% | 2.1% |
| BE | 21% | 12%, 6% | — |
| ES | 21% | 10% | 4% |
When to Apply Which Rate
The correct VAT rate depends on:
- The nature of the good or service — each country classifies items differently
- The country where VAT is due — based on place-of-supply rules
- Whether an exemption applies — reverse charge, export, intra-EU supply, small business scheme
When in doubt, the standard rate is the safe default. Applying a lower rate requires the item to be explicitly listed in the country's reduced-rate categories.
Recent Updates
- 2025-07-01: Spain partially extended temporary food VAT reductions into 2026 for certain staple products.
- 2025-01-01: EU SME VAT exemption scheme went live, harmonizing small business thresholds across borders.