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%
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 | Reduced | Divide gross by | VAT fraction |
|---|---|---|---|---|
| United Kingdom | 20% | 5% | 1.200 | 1/6 |
| Austria | 20% | 10%, 13% | 1.200 | 1/6 |
| Belgium | 21% | 6%, 12% | 1.210 | 21/121 |
| Bulgaria | 20% | 9% | 1.200 | 1/6 |
| Croatia | 25% | 5%, 13% | 1.250 | 1/5 |
| Cyprus | 19% | 5%, 9% | 1.190 | 19/119 |
| Czechia | 21% | 12% | 1.210 | 21/121 |
| Denmark | 25% | — | 1.250 | 1/5 |
| Estonia | 24% | 9%, 13% | 1.240 | 6/31 |
| Finland | 25.5% | 10%, 14% | 1.255 | 51/251 |
| France | 20% | 5.5%, 10%, 2.1% | 1.200 | 1/6 |
| Germany | 19% | 7% | 1.190 | 19/119 |
| Greece | 24% | 6%, 13% | 1.240 | 6/31 |
| Hungary | 27% | 5%, 18% | 1.270 | 27/127 |
| Ireland | 23% | 9%, 13.5%, 4.8% | 1.230 | 23/123 |
| Italy | 22% | 5%, 10%, 4% | 1.220 | 11/61 |
| Latvia | 21% | 5%, 12% | 1.210 | 21/121 |
| Lithuania | 21% | 5%, 9% | 1.210 | 21/121 |
| Luxembourg | 17% | 8%, 3% | 1.170 | 17/117 |
| Malta | 18% | 5%, 7% | 1.180 | 9/59 |
| Netherlands | 21% | 9% | 1.210 | 21/121 |
| Poland | 23% | 5%, 8% | 1.230 | 23/123 |
| Portugal | 23% | 6%, 13% | 1.230 | 23/123 |
| Romania | 21% | 11% | 1.210 | 21/121 |
| Slovakia | 23% | 5%, 19% | 1.230 | 23/123 |
| Slovenia | 22% | 5%, 9.5% | 1.220 | 11/61 |
| Spain | 21% | 10%, 4% | 1.210 | 21/121 |
| Sweden | 25% | 6%, 12% | 1.250 | 1/5 |
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.
Cite this page
Free to reproduce with attribution, including commercially. A link is all we ask.
Percentage Guru, "VAT Rates in the UK & Europe, with Reverse Multipliers", https://percentageguru.com/vat-rates-europe (accessed 2026-08-23).