EUROPEAN COMMISSION
EUROSTAT
Directorate C: National accounts, prices and key indicators
Unit C-5: Price statistics; Purchasing Power Parities. Housing statistics
HICP at constant tax rates
Overview of VAT rates and changes in these rates (since December 2002)
Belgium
Standard rate 21% (unchanged since 1996). Since 1.1.2012, notary fees are
subject to a VAT rate of 21%. Previously, there was no VAT on these
services.
Intermediate rate: 12% applies to a limited number of transactions (e.g.
cultural services). Since 1.1.2010 applies also to restaurants and cafés.
Reduced rate: 6% rates (applies to public housing, refurbishment of old
housing, food, water, pharmaceuticals, public transport, hotels, tools for
garden, animals, art and publications); since 1.4.2004 applies also to nonalcoholic beverages(standard rate before).
‘Zero’ rate or exemption applies to medical and hospital services, waste
products and newspapers.
Bulgaria
Standard rate: 20%
Reduced rate: 7% (applied for accommodation provided by hotelier, where
part of a package tour from 1.1.2007 to 31.3.2011). 9% (applied for
accommodation provided by a hotelier from 1.4.2011 to 31.12.2011). 9%
applies since 1.1.2012 for accommodation in hotels and similar
establishments, including holiday accommodation and letting of places for
camping and caravan sites.
‘Zero’ rate or exemption: international transport of passengers; services,
provided by agents, brokers and other intermediary; health (medical) care
services and delivery of denture prosthesis's; social care services; education
services; sales of tickets by cultural organizations; goods and carrying out
services by the Bulgarian orthodox church and other registered religions;
letting out a building or part of it for dwelling to natural person, different
from trader; delivery of certain financial services; insurance services;
gambling; postage stamps and universal postal services.
Czech
Republic
Standard rate: 22% (until April 2004), 19% (since May 2004), 20% (since
January 2010).
Reduced rate: 5% (applies to certain services and essential goods, e.g.
food, drugs), 9% since January 2008, 10% since January 2010, 14% since
January 2012.
‘Zero rate’ or exemption: Certain services (e.g. banking services,
insurance, financial operations)
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Denmark
Standard rate: 25%
‘Zero rate’ or exemption: Transport services, insurance, financial
services, postal services, health services, social services, education,
rents, package holidays (until January 2011. After January 2011 the
service charge of package holiday providers has been subject to VAT),
some cultural services (museums, zoo's, etc.) and newspapers.
Germany
Standard rate: 16% (until December 2006), 19% (since January 2007)
Reduced rate: 7% (since January 2010) e.g. for staple food, public
transport, books and accommodation
‘Zero rate’ or exemption: e.g. for rents, doctors' services
Estonia
Standard rate: 20% since July 2009
Reduced rate: 9% (since 1.1.2009) applies to books, newspapers,
medicines, hotels.
‘Zero rate’ or exemption: e.g. for rents, doctors' services, banking
services, insurance.
Greece
Standard rate: 23% (since July 2010), from 21% (March 2010 to June
2010), from 19% (April 2005 to February 2010), and 18% (December
2002 to March 2005).
Reduced rate: 13% (since January 2011), from 11% (July 2010 to
December 2010), from 10% (March 2010 to June 2010), from 9%
(April 2005 to February 2010), and 8% (December 2002 to March
2005).
Reduced rate applies to fresh food products, processed food products,
transportation and electricity, etc.
Super reduced rate: 6.5% (since January 2011), from 5.5% (July 2010
to December 2010), from 5% (March 2010 to June 2010), from 4.5%
(April 2005 to February 2010), and 4% (December 2002 to March
2005).
Super reduced rate applies to pharmaceutical products (medicines),
hotel accommodation services, magazines, newspapers and books, etc.
Exempted items: rentals, refuse collection, medical, paramedical, dental
services, traffic dues, postal services, museum tickets, subscription to
state television network, education (tuition fees), social protection
services, insurance, financial services.
Ireland
Standard rate: 21% (December 2002 - November 2008), 21.5%
(December 2008 - December 2009), 21% (January 2010 - December
2011), 23% (since January 2012).
Reduced rate: 12.5% (December 2002), 13.5% (since January 2003)
e.g. various services, household energy and fuel.
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Ireland (cont.)
Second reduced rate: 9% (since July 2011) (e.g. restaurants, cafes, fast
food, take-away food and accommodation services).
‘Zero’ rate or exemption: e.g. majority of food items, children's
clothing and footwear, rents, education, insurance.
Spain
Standard rate: 16% until June 2010; 18% from July 2010 to August
2012; 21% from September 2012.
Standard rate: until August 2012, the reduced rate was levied on
cosmetic surgery, plants and flowers, veterinary services, some
recreational and cultural services (such as fitness centres, cinemas or
theatres), combined accommodation or catering services (i.e. in places
providing recreational or entertainment services), hairdressing services
and funeral services; but since September 2012 the standard rate
applies to all these items. Before January 2006 and after August 2012,
the standard rate applies also to pay television (reduced rate in
between).
The standard rate is also levied on school materials since September
2012 (super-reduced rate before).
Reduced rate: 7% until June 2010; 8% from July 2010 to August 2012;
10% since September 2012. This rate is levied basically on food (other
than staples) and non-alcoholic drinks, water supply, medical products
and appliances, transport services, products for pets, restaurants and
hotels and some personal hygiene products.
Super-reduced rate: 4%. It is levied on staple food, medicines, books,
newspapers and periodicals.
‘Zero rate’ or exemption: rentals for housing, services relating to the
dwelling, health services, postal services, social protection, education,
insurance and financial services.
France
Standard rate: 19.6%
Reduced rate: 5.5% (applies to essential goods and certain periodicals,
to 'take away' and canteens. Since 1.7.2009 it applies also to
‘restaurants and cafés’, excluding alcoholic products).
Super reduced rate: 2.1% (applies to daily newspapers, certain theatre
performances and approved medicines)
‘Zero’ rate or exemption: health services and social care, insurances
(special tax), rents and education
Italy
Standard rate: 20% (until 15.9.2011), 21% (since 16.9.2011).
Reduced rate: 10% applies to foodstuffs (where the super-reduced rate
doesn't apply), water supply, refuse and sewerage collection, electricity,
gas in cylinder and solid fuels, services for maintenance and repair of
the dwelling, passenger transport services, artistic performances,
restaurant, café and the like and accommodation services.
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Italy (cont.)
Super-reduced rate: 4% applies mostly to staple foodstuffs, some
medical appliances, books, newspapers and periodicals, TV
subscription and canteens.
‘Zero’ rate or exemption: housing rental, medical services, taxi, some
cultural services, education, social services, some postal and financial
services, insurance.
Cyprus
Standard rate: 17% (since 03.2012) ; 15% (until 02.2012)
Reduced rate: 8% (applies for restaurants), reduced to 5% for
pharmaceuticals products and foodstuffs (since 01.2011), Water supply
and Gas, Passenger transport by road, Newspapers, books, magazines,
Hotels, hairdressing.
‘Zero’ rate or exemption: on Medical and Hospital services, Transport
services, Road Tax of Motorcars, Education, Insurance, Financial
Services, Other Services n.e.c., actual rentals for housing, refuse
collection, sewerage collection.
Latvia
Standard rate: 21% (since 07.2012), 22% (01.2011-06.2012), 21%
(01.2009-12.2010). 18% (until 12.2008).
Reduced rate: 9% (until 04.2004), 5% (05.2004-12.2008), 10%
(01.2009-12.2010), 12% (since 01.2011) applies to goods and services
such as: baby food, solid fuels (01.2007- 12.2008 and since 08 2009),
heat energy, medicines, medical equipment and goods for the disabled,
some transport services, books, newspapers, magazines and periodicals
(until 12.2008 and since 08.2009), hotel services (until 12 2008 and
since 05.2010), services of minor repairs and maintenance of dwelling,
hairdressing, (01.2007-12.2008) water supply, refuse collection,
sewerage collection, subscription to cable TV and pay-TV, cinema
tickets (until 12.2008), electricity (until 12.2010), natural gas (until
06.2011).
‘Zero’ rate or exemption: on housing rental and maintenance charges
in multi-occupied buildings, medical services, passenger transport by
road, air and sea (when travelling outside country), postal services,
theatres and museums, package holidays (outside country), education,
social protection, insurance and financial services.
Lithuania
Standard rate: 18% (until 31.12. 2008), 19% (from 1.1.2009 to
31.8.2009), 21% (since 1.9.2009).
Reduced rate: 9% was applied to heat energy supplied for housing
heating (until 1.5.2004). From 1.9.2009 to 31.12.2012 9% is applied
for housing heating and for hot water. Since 1.1.2009 9% is applied to
books and non-periodical information publications. From 1.1.2011 to
31.12.2011 9% was applied for accommodation services in hotels.
Super reduced
transportation
pharmaceuticals
accommodation
rate: 5% until 31.12.2008 applied to passenger
services,
books,
newspapers,
periodicals;
products, dental care products, medical equipment;
at hotels and other special accommodation services;
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Lithuania (cont.)
chilled meat and edible offal; chilled, frozen and deep frozen meat of
poultry; fresh and frozen fish.
- From 17.1.2006 to 31.1.2008 applied to various arts, cultural and
sport events, which are not exempt from VAT.
- From 1.1.2009 to 31.12.2012 5% is applied to pharmaceuticals
products, medical aids to persons who have the right to reimbursement
of the acquisition expenses.
‘Zero rate’ or exemption for services provided by a travel agent;
international passenger transport; renting of residential premises with
exception of the provision of accommodation in hotels, motels,
camping sites or in sectors with a similar function; health care services;
postal services; cultural services supplied by non-profit making legal
persons; education; social services by children and young people care
institutions, by old people’s homes and/or by the care/guardianship
institutions for the disabled or by other non-profit making legal
persons; insurance services; certain financial services (postal financial
services standard rate from 1.1.2010 to 28.02.2011).
Luxembourg
Standard rate: 15%
Intermediate rate: 12% applies to wine and solid fuels.
Reduced rate: 6% applies to gas, electric power, flowers and labourintensive services such as hairdressing, window cleaning, repair of
clothing and footwear, and repair of bicycles.
Super-reduced rate: 3% applies to food and beverages, clothing and
footwear for children, water supply, refuse collection, sewerage
collection, pharmaceutical products, sporting and cultural services,
books, newspapers and road maps, passenger transport,
accommodation in hotels, services provides by restaurants and the like,
and services supplied by undertaker and other funeral services.
Hungary
Standard rate: 25% (until 31.12.2005), 20% (1.1.2006-30.6.2009),
25% (1.7.2009-31.12.2011), 27% (since 1.1.2012)
Reduced rate: 15% (until August 2006), this rate was abolished
from1.9.2006 until 30.6.2009, 18% (since 1.7.2009): applies to dairy
products, bread and bakery products, accommodation services (as from
August 2009) and district heating (until 14.1.2010).
Super reduced rate: 5% applies to pharmaceutical products, books,
newspapers and district heating (since 15.1.2010).
‘Zero’ rate or exemption: health (medical) care services; dental
treatments; social protection; international passenger transport;
education; insurance services; financial services; postal services.
Malta
Standard rate: 18%
Reduced rate: 5% applicable to holiday accommodation, cultural
activities, electricity, printed material. Holiday accommodation is
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Malta (cont.)
being charged at 7% since January 2011
‘Zero’ rate or exemption: for food, pharmaceutical goods and local
transport.
Netherlands
Standard rate: 17.5% (until 2000), 19% (1.1.2001-30.9.2012), 21%
(since 1.10.2012)
Reduced rate: 6% applies to food, water, pharmaceuticals, medical
products, art, cultural and sport events and facilities, books and
publications, flowers, bulbs and plants, public transport, repair of
bikes, shoes and clothes, hairdressing, accommodation services,
maintenance of the house.
Exemption: Undertakers, financial services and insurances, health care,
social care services, education, postal services, renting of immovable
property, services of sports clubs.
Austria
Standard rate: 20%.
Intermediate rate: 12%
Reduced rate: 10% (applies to basic foodstuffs, books and newspapers,
public transport and renting of residential immovable property)
Poland
Standard rate: 23% (22% to December 2010)
Reduce rate: 8% (7% to December 2010) applies to, inter alia, some of
food products, medicines, some other medical products and therapeutic
equipment (eyeglass lenses), newspapers and periodicals, and some
services (inter alia, clothing, national passenger transport, some
services in the field of accommodation, culture and recreation and also
municipal services, residence services, funeral and cemetery services,
catering services, veterinary services), beauty services.
Super reduced rate: 5% (3% to December 2010) applies to the
majority food products, books, newsagent’s and periodical for
education purposes.
‘Zero’ rate or exemption: some fees associated with the use of flat,
services in the fields of health care, services in the field of education,
post services, TV and radio fees, social care services, insurance, some
financial services, government services, some court and barrister
services.
Portugal
Changes in Value Added Tax (VAT) rates were implemented as of 1st
January 2012. For a significant number of goods and services VAT
rates changed from the reduced (6%) and intermediate rate (13%) to
the standard rate (23%), in the mainland. Additionally, some products
that were taxed at the reduced rate changed to the intermediate rate.
Similar changes were also introduced in the Autonomous Regions of
Azores and Madeira.
Standard rate:
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Portugal (cont.)
-
Mainland: 19% (5.06.2002-30.6.2005), 21% (1.7.200530.6.2008), 20% (1.7.2008-30.6.2010), 21% (1.7.201031.12.2010), 23% (since 1.1.2011)
-
Azores: 13% (15.6.2002-30.6.2005), 15% (1.7.200530.6.2008), 14% (1.7.2008-31.6.2010), 15% (1.7.201031.12.2010), 16% (since 1.1.2011)
-
Madeira 13% (15.6.2002-30.6.2005), 15% (1.7.200530.6.2008), 14% (1.7.2008-31.6.2010), 15% (1.7.201031.12.2010), 16% (1.1.2011-31.3.2012), 22% (since 1.4.2012)
Intermediate rate:
-
Mainland: 12% (until 31.6.2010), 13% (since 1.7.2010)
-
Azores: 8% (until 31.6.2010), 9% (since 1.7.2010)
-
Madeira: 8% (until 31.6.2010), 9% (1.7.2010-31.3.2012), 12%
(since 1.4.2012)
The intermediate (parking) rate of 13% applies to some wines and
foodstuffs, dyed petroleum, diesel, fuel oil and certain public
entertainment events such as dance, music, theatre and cinema.
Reduced rate:
-
Mainland: 5% (until 31.6.2010), 6% (since 1.7.2010)
-
Azores: 4%
-
Madeira: 4% (until 31.3.2012), 6% (since 1.4.2012)
The reduced rate applies to a list of goods and services including basic
foodstuffs, supply of water, medicines, medical equipment for disabled
persons, transport of passengers, books, newspapers and periodicals,
camping and hotel accommodation.
‘Zero’ rate or exemption apply to, among others, medical services,
welfare services, cultural and sporting activities (when carried out by
non-profit making organizations), education and training (subject to the
conditions laid down by law), postal services (except
telecommunications), burial and cremation services, most banking and
financial services and insurance.
Romania
Standard rate: 24% (since 01.07.2010)
Reduced rate: 9% applies to several goods like pharmaceuticals
products, books, newspapers, admission to cultural services and hotel
accommodation.
‘Zero’ rate or exemptions apply to, among others, medical treatments;
educational and cultural activities (with some exceptions), public
postal services, certain banking and financial transactions and
insurance.
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Slovenia
Standard rate: 20%.
Reduced rate: 8.5% applies to goods and services including, inter alia,
foodstuffs, preparation of meals; sewage and refuse disposal;
medicines and medical appliances for disabled; passenger transport;
books and periodicals; cultural and sporting events; accommodation
provided in hotels and similar establishments. Since 1. 1. 2010 applies
also to hairdressing services and some cleaning and small repair
services.
‘Zero’ rate or exemption applies to medical and hospital services,
social services, education, financial services, insurance services, rents
and passenger transport by air.
Slovakia
Standard rate: 23% (until 31.12. 2002), 20% (since 1.1.200331.12.2003), 19% (since 1.1.2004 - 31.12.2006 – generally applied –
without reduced rate, since 1.1.2007 – 31.12.2010 applied with
reduced rate), 20% (since 1.1.2011).
Reduced rate: 10% (until 31.12. 2002 - applies to foodstuffs and
restaurant and catering services, refuse collection, medical products,
appliances and equipment, electricity, gas and other fuels, schools and
pensioners catering, books and stationery, accommodation in the
university campus, notary fee, services for the regular maintenance and
repair of the dwelling, sporting and recreational services), 14% (since
1.1.2003-31.12.2003 – applies to foodstuffs and restaurant and catering
services, refuse collection, medical products, appliances and
equipment, appliances and equipment, electricity, gas and other fuels,
schools and pensioners catering, books and stationery, accommodation
in the university campus, notary fee, services for the regular
maintenance and repair of the dwelling, sporting and recreational
services), 10%. (since 1.1.2007 – applies to medical products,
appliances and equipment), 10%. (since 1.1.2008 – applied except
medical products, appliances and equipment also for books), 10%
(since 1.1.2011 – applies to medical products, appliances and
equipment and books)
‘Zero rate’ or exemption: Certain services (e.g. rental, medical and
dental services, postal, television and radio broadcasting, pre-primary
and primary education, entry fee for universities, banking services,
social protection, insurance, court taxes)
Finland
Standard rate: 1.7.2010-31.12.2012: 23%. Since 1.1.2013:24%
Reduced rate: 1.7.2010-31.12.2012: 13% for food, restaurants and
catering services. Since 1.1.2013: 14%
Super reduced rate:1.7.2010-31.12.2012: 9% for a list of goods
including medicines, books, cinema tickets, passenger transport,
accommodation services, TV licences, sports services and
subscriptions for newspapers; for the years 2007-2010, this rate also
applies to hairdressing and small repair services. Since 1.1.2013: 10%.
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Sweden
Standard rate : 25%
Reduced rate: 12% applies to food, catering services and
accommodation services
Super-reduced rate: 6% applies to daily and weekly newspapers and
periodicals, on books, on ski-lift services, on personal transports and
on recreation and culture services.
‘Zero’ rate or exemption for prescription medicines, a number of
financial services as well as insurance and reinsurance services.
United
Kingdom
Standard rate: 20 %; (Since January 2011) to 17.5%, temporary
reduction to 15% (1.12.2008-31.12.2009)
Reduced rate: 5% applies to electricity, gas and other fuels, a small
number of personal care, medical products and insurance services.
‘Zero’ rate or exemption for among others, food, education fees,
certain banking and financial transactions, children's clothing, public
transport fares, prescription medicines, the provision of certain health
and caring services (e.g. eye tests, dental charges, cost of nursing and
residential home care etc.) and books and newspapers.
Link to the published documents:
https://circabc.europa.eu/w/browse/7c3c28e2-cb0a-4e07-8fc5-f3bc3ce69ee9
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