VAT Rates

Smarter VAT Solutions

This chart outlines the VAT rates in force in the listed jurisdictions. This is only a general guide. For specific information for your business please contact us.


VAT Rates
国家Standard VAT RateReduced VAT RateReduced Rate applicable to:
Canary Islands16
Serbia205.5%,10%
Turkey18
丹麦25%n/a

n/a

义大利22%10%, 4%

10% to passenger transport, certain foodstuffs, pharmaceuticals; super reduced rate 4% to some food and drinks, printing materials, some supplies of immovable property

保加利亚20%9%

hotel accommodation

克罗地亚25%13%

hotel accommodation, newspapers, magazines, edible oils and fats, baby food, water (except bottled water), sugar

冰岛24
列支敦士登8
加拿大5-15
匈牙利27%18%, 5%

18% to hotel accommodation, milk and milk products, bread; 5% to  pharmaceuticals, books and newspapers

南韩10
卢森堡17%3%,8%,14%

12% to wine, some financial services; 6% to electricity, flowers, heating gas; super reduced rate 3% to books and e-books, basic food,  hotel and restaurant services, passenger transport, admission to cultural, sporting and other events

台灣5
塞浦路斯19%5%, 9%

9% to passenger transport, hotel accommodation, alcohol in restaurants; 5% to  foodstuffs, wide range of services, admissions to fairs, sporting and cultural events, pharmaceuticals, books and magazines

奥地利20%10%

hotel and restaurant services, passenger transport food, books and antiques, theatres and museums, pharmaceuticals

希腊24%13%, 6.0%

13% to restaurant meals, pharmaceuticals, foodstuffs, passenger transport; 6.5% to accommodation, some medicines, books and newspapers

德国19%7%

accommodation, basic foodstuffs, printed books

拉脱维亚21%12%

12% to newspapers and magazines; certain pharmaceuticals and medical equipment, passenger transport

挪威25%15%, 8%

15% to most food items; 8% to hotel accommodation, cinema tickets, passenger transport

捷克21%15%

most basic foodstuffs, books, accommodation, pharmaceuticals, passenger transport, sporting and cultural events

摩纳哥2010%, 5.5%
斯洛伐克20%10%

to pharmaceuticals, books and other printed matter

斯洛文尼亚22%9.5%

to food, water supplies, pharmaceuticals, books and all other printed matter, admission to cultural and sporting events and performances, residential property, accommodation, certain services

日本8%n/a

n/a

比利时21%6%, 12%

6% to hotel accommodation, passenger transport, food, books, admission to theatres & museums, works of art, pharmaceuticals; 12% to food, construction works, agricultural inputs

法国20%10%, 5.5%

10% to restaurant meals, public transport, accommodation; 5.5% to foodstuff, water, energy; super reduced rate 2.1% to pharmaceuticals and newspapers

波兰23%8%, 5%

8% to restaurant and catering services, TV services (without advertisements), passenger transport, newspapers and periodicals; 5% to some foods like bread, juice, meals ready for consumption, books and certain periodicals

澳大利亚10%n/a

n/a

爱尔兰23%13.5%, 9%

13.5% to hotel accommodation, restaurant meals, admission to cultural events, wide range of services; 9% to some food and drinks (catering and take-away), newspapers and other printed matter, admission to cultural events and museums; super reduced rate 4.8% to supplies of livestock and fire out of horses

爱沙尼亚20%9%

accommodation, pharmaceuticals, books

瑞典25%12%, 6%

12% to hotel, restaurant and catering services, works of art; 6% to passenger transport, books, newspapers, admission fees, some cultural performances

瑞士8%3.8%, 2.5%

3.8% to accommodation services, including breakfast; super reduced rate 2.5% on foods (but not in restaurants and alcohol), newspapers, books, TV and radio service (but no commercials), medicines

立陶宛21%9%, 5%

9% to  books, heating energy, hot and cold water intended for heating of residential premises; 5% to agricultural products, medicines and medical aid devices

罗马尼亚19%9%, 5%

9% to  accommodation, admission fees, delivery of books, newspapers and magazines, medicines, orthopaedic products; 5% to certain immovable property

芬兰24%14%, 10%

14% to foodstuffs, restaurant services; 10% to printed books, subscription to newspapers/periodicals, pharmaceuticals, passenger transport, accommodation, admission to sporting, cultural events, exhibitions

英国20%5%

to residential conversions and repairs, women’s sanitary products, electricity for domestic supply, certain supplies and services connected with energy saving materials

荷兰21%6%

6% to food and drinks (without alcohol), passenger transport, hotel accommodation, flowers, pharmaceuticals, printed matter, admission to entertainment events

葡萄牙23%13%, 6%

13% to  admission to entertainment performances, some foodstuff, wine, bottled water, except flavoured one, diesel for off-road use; 6% to basic food, pharmaceuticals, books, hotel accommodation

西班牙21%10%, 4%

10% to wide range of goods and services – hotel and accommodation, passenger transport, commercial fairs and exhibitions, agricultural services, food, flowers and plants, pharmaceuticals for animals, artistic performances, medical services; super reduced rate 4%  to basic food like bread, flour, eggs, milk and milk products,  human pharmaceuticals, school printed matter, books, newspapers

马其顿18
马耳他18%7%, 5%

7% to accommodation; 5% to books, periodicals, admission to cultural events, electricity, some foodstuffs, some repair services

Free Analysis

IDA Business & Technology Park,
Ring Road, Kilkenny,
Ireland

T: +353 1-887-1999
F: +353 1-670-6963
E: info@taxbackinternational.com