VAT rates in the UK and Europe
Standard and reduced rates for the UK and all 27 EU member states — each with the two numbers a rates table normally leaves out: the divisor for working backwards from a gross price, and the VAT fraction for extracting the tax directly.
- Highest
- 27%
- Lowest
- 17%
- Average
- 21.8%
On this page
Standard rates, highest to lowest
- Hungary27%
- Finland25.5%
- Croatia25%
- Denmark25%
- Sweden25%
- Estonia24%
- Greece24%
- Ireland23%
- Poland23%
- Portugal23%
- Slovakia23%
- Italy22%
- Slovenia22%
- Belgium21%
- Czechia21%
- Latvia21%
- Lithuania21%
- Netherlands21%
- Romania21%
- Spain21%
- United Kingdom20%
- Austria20%
- Bulgaria20%
- France20%
- Cyprus19%
- Germany19%
- Malta18%
- Luxembourg17%
Full table with reverse multipliers
To get the net amount, divide the gross by the divisor. To get the tax on its own, multiply the gross by the VAT fraction. Both refer to the standard rate.
| Country | Standard | Divide gross by | VAT fraction | Reduced |
|---|---|---|---|---|
| United Kingdom | 20% | 1.200 | 1/6 | 5% |
| Austria | 20% | 1.200 | 1/6 | 10%, 13% |
| Belgium | 21% | 1.210 | 21/121 | 6%, 12% |
| Bulgaria | 20% | 1.200 | 1/6 | 9% |
| Croatia | 25% | 1.250 | 1/5 | 5%, 13% |
| Cyprus | 19% | 1.190 | 19/119 | 5%, 9% |
| Czechia | 21% | 1.210 | 21/121 | 12% |
| Denmark | 25% | 1.250 | 1/5 | — |
| Estonia | 24% | 1.240 | 6/31 | 9%, 13% |
| Finland | 25.5% | 1.255 | 51/251 | 10%, 14% |
| France | 20% | 1.200 | 1/6 | 5.5%, 10%, 2.1% |
| Germany | 19% | 1.190 | 19/119 | 7% |
| Greece | 24% | 1.240 | 6/31 | 6%, 13% |
| Hungary | 27% | 1.270 | 27/127 | 5%, 18% |
| Ireland | 23% | 1.230 | 23/123 | 9%, 13.5%, 4.8% |
| Italy | 22% | 1.220 | 11/61 | 5%, 10%, 4% |
| Latvia | 21% | 1.210 | 21/121 | 5%, 12% |
| Lithuania | 21% | 1.210 | 21/121 | 5%, 9% |
| Luxembourg | 17% | 1.170 | 17/117 | 8%, 3% |
| Malta | 18% | 1.180 | 9/59 | 5%, 7% |
| Netherlands | 21% | 1.210 | 21/121 | 9% |
| Poland | 23% | 1.230 | 23/123 | 5%, 8% |
| Portugal | 23% | 1.230 | 23/123 | 6%, 13% |
| Romania | 21% | 1.210 | 21/121 | 11% |
| Slovakia | 23% | 1.230 | 23/123 | 5%, 19% |
| Slovenia | 22% | 1.220 | 11/61 | 5%, 9.5% |
| Spain | 21% | 1.210 | 21/121 | 10%, 4% |
| Sweden | 25% | 1.250 | 1/5 | 6%, 12% |
Using the divisor
A gross price is the net amount plus the tax, so at Germany's 19% it is 119% of the net. Dividing by 1.190 returns the net; the difference is the VAT. Subtracting 19% from the gross does not work and is out by more as the rate rises — at Hungary's 27% the error is over five percent of the invoice.
The VAT fraction is the same arithmetic in one step. At 20% it reduces to 1/6, so a £120 gross contains £20 of tax without calculating the net first. That is why the fraction, not the rate, is what most bookkeepers actually memorise.
Use the reverse VAT calculator to apply any of these rates to a figure.
Methodology and date
Rates are the headline standard, reduced and super-reduced rates in force for each jurisdiction, last verified on 2026-08-23. Divisors and VAT fractions are computed from the standard rate, not sourced.
What this table is not. It does not cover which goods attract which rate, zero-rated or exempt categories, distance-selling thresholds, or the special territories that sit outside their state's VAT area. Those determine which rate applies; this table only tells you what the rates are and how to reverse them.
Rates change, sometimes at short notice. Verify against the relevant tax authority before relying on a figure for a return.
Frequently asked questions
Which European country has the highest VAT rate?
Hungary, at a standard rate of 27%. To work backwards from a gross price there, divide by 1.27.
Which EU country has the lowest standard VAT rate?
Luxembourg, at 17%. EU law sets a floor of 15% for the standard rate, which is why no member state goes lower.
What is the UK VAT rate in these tables?
20% standard. The UK is listed alongside the EU states because UK readers are the largest audience for reverse-VAT arithmetic, and the divisor is 1.2.
How do I remove VAT from a gross price using this table?
Divide the gross amount by the divisor in the table — 1 plus the rate as a decimal — not by subtracting the percentage. At 20%, £120 gross ÷ 1.2 = £100 net; subtracting 20% would give £96, which is wrong.
When were these rates last verified?
On 2026-08-23, against each administration's published tables. The date is stated on the page and in the dataset's structured data so it can be checked rather than trusted.
Cite this page
Free to reproduce with attribution, including commercially. A link is all we ask.
Percentage Guru, "VAT Rates in the UK & Europe 2026, with Reverse Multipliers", https://percentageguru.com/vat-rates-europe (accessed 2026-08-23).Updated