VAT reference
VAT rates, country by country
Compare standard and reduced VAT rates and registration thresholds, and calculate VAT on any amount.
VAT calculator| Country | Standard rate | Reduced rates | Registration threshold |
|---|---|---|---|
| Romania | 21% | 11% | 395,000 RON |
| United Kingdom | 20% | 5% | 90,000 GBP |
| Hungary | 27% | 18%, 5% | 20,000,000 HUF |
| Denmark | 25% | — | 50,000 DKK |
| Bulgaria | 20% | 9% | 51,130 EUR |
| Portugal | 23% | 13%, 6% | 15,000 EUR |
| Spain | 21% | 10%, 4% | None |
| Netherlands | 21% | 9% | 20,000 EUR |
| Germany | 19% | 7% | 25,000 EUR |
| Italy | 22% | 10%, 5%, 4% | 85,000 EUR |
| France | 20% | 10%, 6%, 2% | 85,000 EUR |
| Monaco | 20% | 10%, 6%, 2% | None |
| Andorra | 5% | 3%, 1% | 40,000 EUR |
| Malta | 18% | 7%, 5% | 35,000 EUR |
| Cyprus | 19% | 9%, 5%, 3% | 15,600 EUR |
| Luxembourg | 17% | 14%, 8%, 3% | 35,000 EUR |
| United Arab Emirates | 5% | — | 375,000 AED |
| Isle of Man | 20% | 5% | 90,000 GBP |
| Jersey | 5% | — | 300,000 GBP |
| Guernsey | 0% | — | None |
Reduced and zero rates apply to specific goods and services. Intra-EU B2B supplies use the reverse charge; distance selling may use the One Stop Shop (OSS).