ImportRules
Check my productQuestionsDeadlinesHS codeGPSRREACHEPRCBAMSanctionsWasteProviders

VAT rates in the EU — and what your price really is

The standard rate per member state, with a calculator for inclusive and exclusive prices. Distance sellers: this is the rate you charge per country under OSS — not your own country’s rate.

Standard rates, checked 4 September 2026 against the Tax Foundation 2026 table and national rates. Reduced rates exist in nearly every country for specific goods — food, books, medicines — and they are the exception you check, not the default you assume.

Calculator

The standard rates

CountryStandard rate
Netherlands21%
Belgium21%
Germany19%
France20%
Italy22%
Spain21%
Austria20%
Poland23%
Czechia21%
Slovakia23%
Hungary27%
Romania21%
Bulgaria20%
Croatia25%
Slovenia22%
Greece24%
Cyprus19%
Estonia24%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Ireland23%
Denmark25%
Sweden25%
Finland25.5%
Portugal23%

Import VAT: on goods entering the EU, VAT is levied at the rate of the country of clearance over customs value plus duties — see the import duty & VAT calculator. Moving the clearance country can therefore change the VAT rate on the same goods.

Questions this answers

How do I get the amount excluding VAT when I only have the inclusive price?

Type the inclusive amount in the right-hand field above and the exclusive amount appears instantly, with the VAT itself in between — for any of the 27 countries. The same works the other way: fill in the net and see what the invoice total becomes.
Source: calculation over the destination country’s standard rate; table verified 4 September 2026. Checked: 4 September 2026.

How do I work back from a VAT-inclusive price?

Put the gross amount in the right-hand field and the calculator takes the VAT out: at 21%, €121 gross is €100 net and €21 VAT. No dividing by 1.21 in your head, and the country is remembered for your next visit.
Source: standard rates per member state. Checked: 4 September 2026.

Which country’s VAT do I charge for online sales?

For B2C distance sales within the EU: the rate of the country where the consumer lives, declared through OSS in one return. For imports of goods to consumers under €150: IOSS at the point of sale. Your own country’s rate only applies to your domestic sales.
Source: VAT e-commerce package (Dir. (EU) 2017/2455). Checked: 4 September 2026.