EU VAT Rates 2026 PDF: Free Download

1. Complete EU VAT Rates 2026: Quick Reference Table

Below is the definitive table of VAT rates for all 27 EU member states as of 2026. This table includes standard rates, reduced rates, and super-reduced rates where applicable. Bookmark this page or download the reference table for quick access when invoicing.

2. Recent VAT Rate Changes (2024-2026)

Several EU member states have adjusted their VAT rates in recent years. If you're using an older reference sheet, make sure you account for these changes:

Finland: 24% → 25.5% (September 2024)

Finland increased its standard VAT rate from 24% to 25.5% effective September 1, 2024. This was part of the Finnish government's fiscal consolidation program to address budget deficits. Finland now has one of the highest standard VAT rates in the EU, tied with Croatia, Denmark, and Sweden at the top.

Estonia: 20% → 22% (January 2025)

Estonia raised its standard VAT rate from 20% to 22% effective January 1, 2025. The increase was implemented to strengthen public finances. Estonia had maintained a 20% rate for many years prior to this change. The reduced rate for accommodation and certain other services also increased from 9% to a higher level.

Slovakia: 20% → 23% (January 2025)

Slovakia increased its standard VAT rate from 20% to 23% effective January 1, 2025. This significant 3-percentage-point increase was part of the Slovak government's fiscal consolidation measures. Slovakia also restructured its reduced rates as part of this reform.

Czech Republic: Consolidated to 12% reduced rate (2024)

The Czech Republic simplified its VAT structure in 2024, consolidating its two previous reduced rates (10% and 15%) into a single 12% reduced rate. The standard rate remained at 21%.

3. VAT on Digital Services vs. Physical Goods

For SaaS founders and digital businesses, a critical question is: which rate applies to digital services?

In nearly all EU member states, electronically supplied services (ESS) — which includes SaaS, digital downloads, streaming services, online courses, and similar products — are taxed at the standard VAT rate. There are very few exceptions where reduced rates apply to digital services.

What counts as "electronically supplied services"?

The EU defines ESS as services that are:

• Delivered over the internet or an electronic network
• Essentially automated (minimal human intervention)
• Impossible to ensure in the absence of information technology

This includes: SaaS subscriptions, website hosting, cloud storage, software downloads, e-books and digital publications, online courses (pre-recorded), music and video streaming, and online advertising services.

Exceptions: reduced rates on digital content

Some member states apply reduced rates to specific categories of digital content. For example, several countries now apply reduced rates to e-books and e-publications, aligning them with the reduced rate applied to physical books. However, SaaS and most other digital services remain at the standard rate in all member states.

The practical takeaway for SaaS founders: use the standard rate column from the table above for your digital services. The reduced rates generally apply to physical goods like food, medicine, and transportation — not software.

4. The OSS Threshold: €10,000

If you're based in an EU member state and sell digital services to consumers (B2C) in other EU countries, you need to know about the One-Stop Shop (OSS) threshold.

The rule is simple: if your total cross-border B2C digital sales to other EU countries are below €10,000 per year, you can charge VAT at your home country's rate instead of the destination country's rate. Once you exceed €10,000, you must switch to destination rates and register for the OSS.

Example

You're based in Ireland (23% VAT) and sell a SaaS tool to consumers across the EU. Your total B2C sales to other EU countries are €8,000 this year. You can charge Irish VAT at 23% on all of them. But the moment those sales cross €10,000, you must charge the destination country's rate: 19% for German customers, 20% for French customers, 27% for Hungarian customers, and so on.

Non-EU sellers: no threshold

If you're based outside the EU (for example, in the US or UK), the €10,000 threshold does not apply to you. You must charge the destination country's VAT rate from your very first B2C sale to an EU consumer, and you must register for the non-Union OSS scheme.

5. How to Use This Table for Invoicing

Here's a quick decision tree for determining which rate to use on your invoice:

Step 1: Is the sale B2B or B2C?

• B2B (customer has a valid VAT number): Apply reverse charge — 0% VAT on the invoice. The table above isn't directly relevant to the invoice amount, but you should still reference the destination rate in your records.
• B2C (consumer, no VAT number): Proceed to Step 2.

Step 2: Is the sale domestic or cross-border?

• Domestic (same country): Charge your country's standard rate from the table.
• Cross-border within the EU: Charge the destination country's standard rate from the table (assuming you've crossed the €10,000 OSS threshold).
• Export outside the EU: 0% — outside the scope of EU VAT.

Step 3: Is it a digital service or a physical good?

• Digital service (SaaS, downloads, streaming): Standard rate.
• Physical good: May qualify for a reduced rate depending on the product category and country. Check the specific country's rules.

For a full walkthrough of these scenarios with exact invoice wording, see our cross-border invoice guide.

6. Highest and Lowest VAT Rates in the EU

Understanding where the extremes are helps with pricing strategy, especially if you sell at VAT-inclusive prices.

Highest standard rates

1. Hungary: 27% — the highest standard VAT rate in the entire EU. A €100 product costs the consumer €127 in Hungary.
2. Croatia, Denmark, Sweden: 25% — tied for the second-highest standard rate.
3. Finland: 25.5% — recently increased from 24%, now in the top tier.

Lowest standard rates

1. Luxembourg: 17% — the lowest standard VAT rate in the EU, and has been for many years. Luxembourg temporarily reduced its rate to 16% in 2023 but returned to 17% in 2024.
2. Malta: 18% — the second-lowest standard rate.
3. Cyprus, Germany, Romania: 19% — tied at the lower end.

Pricing implications

If you sell SaaS at a single VAT-inclusive price across the EU, the actual revenue you receive after VAT varies significantly. On a €100 inclusive price:

• Luxembourg (17%): You keep €85.47
• Germany (19%): You keep €84.03
• France (20%): You keep €83.33
• Hungary (27%): You keep €78.74

That's a difference of almost €7 per €100 depending on the customer's country. For high-volume SaaS businesses, this adds up. Many businesses therefore set VAT-exclusive prices and add VAT on top, or adjust their inclusive prices by region.

7. Download the 2026 EU VAT Rates Reference

For a printable reference you can keep at your desk or share with your accounting team, we recommend bookmarking this page. The table above is kept up to date as rates change.

For the complete deep-dive guide covering OSS registration, reverse charge rules, B2C vs B2B treatment, and filing requirements, read our comprehensive EU VAT rates 2026 guide.

8. Special Territories and Exceptions

Several EU member states have territories or regions with special VAT treatment:

• Canary Islands (Spain): Not part of the EU VAT territory. Subject to IGIC (Impuesto General Indirecto Canario) instead, with a general rate of 7%. Treat sales to the Canary Islands as exports for VAT purposes.
• French Overseas Departments (Guadeloupe, Martinique, Réunion, French Guiana, Mayotte): Some have different VAT rates than mainland France. Mayotte is outside the EU VAT territory.
• Åland Islands (Finland): Outside the EU VAT territory.
• Mount Athos (Greece): Outside the EU VAT territory.
• Livigno and Campione d'Italia (Italy): Outside the EU VAT territory.
• Büsingen (Germany): Outside the EU VAT territory.

For digital services, these exceptions rarely matter in practice — the customer's billing address determines the rate, and most billing systems don't distinguish between mainland Spain and the Canary Islands. But if you have significant sales to these territories, it's worth verifying the correct treatment.

9. Filing Your EU VAT: OSS vs. Local Registration

Once you know the rates, you need to file and pay the VAT you've collected. There are two main approaches:

One-Stop Shop (OSS)

The OSS allows you to file a single quarterly return in your home member state (or, for non-EU businesses, in any one member state where you've registered) covering all your B2C cross-border digital sales across the EU. The member state where you file then distributes the VAT to the appropriate destination countries.

The OSS is the recommended approach for most digital businesses selling B2C across the EU. It dramatically simplifies compliance by replacing up to 27 separate VAT registrations with a single one.

Local VAT registration

In some cases, you may need to register for VAT directly in a specific member state — for example, if you have a physical establishment there, or if you hold inventory there for fulfillment purposes. Local registration requires you to file returns according to that country's schedule (monthly in some countries, quarterly or annually in others).

For a detailed guide on whether you need VAT registration and which approach is right for your business, see our VAT registration guide.

This guide is for informational purposes only and does not constitute tax or legal advice. VAT rates are subject to change. While we make every effort to keep this table current, always verify the applicable rate with the relevant national tax authority or use our interactive calculator for up-to-date rates.