Import VAT rates by member state
Goods imported into the EU pay the VAT of the member state where they are released for free circulation, at the rate that applies to the same goods sold there. Each country page lists the reduced rates and the goods categories and CN codes they cover.
| Member state | Standard rate | Reduced rates |
|---|---|---|
 Austria | 20% | 19% · 13% · 10% · 4.9% · 0% |
 Belgium | 21% | 12% · 6% · 0% |
 Bulgaria | 20% | 9% |
 Croatia | 25% | 13% · 5% |
 Cyprus | 19% | 9% · 5% · 3% · 0% |
 Czechia | 21% | 12% · 0% |
 Denmark | 25% | 0% |
 Estonia | 24% | 13% · 9% |
 Finland | 25.5% | 13.5% · 10% |
 France | 20% | 13% · 10% · 8.5% · 5.5% · 2.1% · 1.1% · 0.9% · 0% |
 Germany | 19% | 7% · 0% |
 Greece | 24% | 17% · 13% · 6% · 4% · 0% |
 Hungary | 27% | 18% · 5% · 0% |
 Ireland | 23% | 13.5% · 9% · 0% |
 Italy | 22% | 10% · 5% · 4% |
 Latvia | 21% | 12% · 5% · 0% |
 Lithuania | 21% | 12% · 5% |
 Luxembourg | 17% | 14% · 8% · 3% · 0% |
 Malta | 18% | 12% · 7% · 5% · 0% |
 Netherlands | 21% | 9% · 0% |
 Poland | 23% | 8% · 5% |
 Portugal | 23% | 22% · 16% · 13% · 6% |
 Romania | 21% | 11% · 0% |
 Slovakia | 23% | 19% · 5% |
 Slovenia | 22% | 9.5% · 5% |
 Spain | 21% | 10% · 7% · 4% |
 Sweden | 25% | 12% · 6% |