VAT rates by country (2026)
Standard and reduced value-added tax (VAT) rates for the main European markets, at a glance.
Standard VAT rates range from 8.1% in Switzerland to 23% in Ireland and Portugal. France is 20%, Germany 19%, Spain 21%, Italy 22% and the UK 20%. Most countries also apply reduced rates on essentials such as food, books and medicine. Rates shown are as of 2026.
| Country | Standard rate | Reduced rates |
|---|---|---|
Switzerland Raised from 7.7% to 8.1% in January 2024. The 3.8% is a special rate for hotel and holiday accommodation, not a reduced rate: the 2.6% reduced rate covers food, medicines and printed matter. | 8.1% | 2.6%(3.8%) |
Mexico The 8% in the border regions is not a rate but a tax credit of half the 16%, and businesses must register for it and meet conditions. The 0% covers basic foods, medicines and books. | 16% | 8% · 0% |
Luxembourg Temporarily cut to 16% during 2023, back to 17% since 2024. | 17% | 8% · 3%(14%) |
Germany | 19% | 7% |
France | 20% | 10% · 5.5% · 2.1% |
Austria | 20% | 13% · 10% |
Many foods and children's clothes are zero-rated (0%). | 20% | 5% · 0% |
Belgium | 21% | 12% · 6% |
Spain | 21% | 10% · 4% |
Italy | 22% | 10% · 5% · 4% |
Portugal Lower rates apply in the Azores and Madeira. | 23% | 13% · 6% |
The 4.8% livestock rate is specific to Ireland and covers live cattle, sheep, horses and greyhounds. Many foods, books and children's clothes are zero-rated. | 23% | 13.5% · 9% · 4.8% · 0% |
A rate in brackets is a special or parking rate — not a reduced rate. It covers a narrow, country-specific case, such as Swiss hotel accommodation.
Please note
VAT rates change, often yearly. These figures are a general reference as of 2026 — always confirm the current rate with the official source before relying on it.