European Vat Rates Including (EU) European Union Countries European Country Standard VAT* Reduced VAT* Austria

20% 10-12% Bulgaria 20% 9% Belgium 21% 6-12% Cyprus 15% 5-8% Czech Republic 20% 10% Denmark 25% Estonia 20% 9% Finland 23% 9-13% France 19.6% 5.5%,2.1% Germany 19% 7% Greece 23% 6.5-13% Hungary 25% 18% , 5% Iceland - NON EU 24.5% 14% Ireland 21% 13.5%,9% Italy 21% 10%,4% Latvia 22% 12% Lithuania 21% 5-9% Luxembourg 15% 3-12% Malta 18% 5-7% Netherlands 19% 6% Norway - NON EU 25% 14% Poland 23% 5-8% Portugal 23% 6-13% Romania 24% 5-9% Slovakia 20% 10% Slovenia 20% 8.5% Spain 18% 8%,4% Sweden 25% 6-12% Switzerland - NON EU 8% 2.5-3.8% United Kingdom 20% 5% * Standard VAT rate applies on most products and services.

* Reduced VAT rates are available on certain products, often basic necessities s uch a s foodstuffs, etc. Each country will have its own list. Super reduced rates are not always stated. Updated 17th September 2011