EU Reduced VAT Rates by Category (2026)
Most EU countries apply lower VAT rates to certain essential goods and services — but the categories that qualify vary significantly by country. Food may be zero-rated in Ireland, taxed at 5.5% in France, or taxed at 7% in Germany. This guide maps reduced rates to categories across all 27 EU member states.
Food and non-alcoholic beverages
| Country | Rate on food | Notes |
|---|---|---|
| Ireland | 0% | Most food zero-rated; some prepared food/beverages at 13.5% |
| Spain | 0–4% | Basic foods (bread, milk, eggs, vegetables) 0%; other food 4% |
| Poland | 0–5% | Basic staples 0%; other food 5% |
| France | 5.5% | Basic foods; prepared meals 10% |
| Germany | 7% | Most food; restaurant meals 19% |
| Italy | 4–10% | Basic staples (bread, pasta) 4%; other food 10% |
| Netherlands | 9% | All food including restaurant meals |
| Belgium | 6% | Basic foods; restaurant meals 12% |
| Austria | 10% | Most food; restaurant meals also 10% |
| Sweden | 12% | All food including restaurant meals |
| Finland | 14% | Food and non-alcoholic beverages; restaurant meals also 14% |
| Denmark | 25% | No reduced rate — standard rate applies to all food |
Alcohol is taxed at the standard rate in all EU countries regardless of where it is consumed. Restaurant meals are typically taxed at a higher rate than packaged food in most countries.
Books, newspapers, and printed media
| Country | Rate on books | Rate on e-books | Notes |
|---|---|---|---|
| Ireland | 0% | 9% | Physical books zero-rated; digital publications at reduced rate |
| Luxembourg | 3% | 3% | Lowest in the EU for both physical and digital |
| Italy | 4% | 4% | Including e-books since ECJ ruling |
| Spain | 4% | 4% | |
| France | 5.5% | 5.5% | Including digital publications |
| Sweden | 6% | 6% | |
| Belgium | 6% | 6% | |
| Germany | 7% | 7% | E-books aligned with physical since 2020 |
| Netherlands | 9% | 9% | |
| Austria | 10% | 10% | |
| Poland | 5% | 5% | |
| Denmark | 25% | 25% | No reduced rate |
Following a 2015 European Court of Justice ruling, EU countries are permitted (but not required) to apply the same reduced rate to e-books as to physical books. Most major markets have aligned their digital rates.
Medicines and medical devices
| Country | Rate on medicines | Notes |
|---|---|---|
| Ireland | 0% or 13.5% | Oral medicines 0%; medical equipment 13.5% |
| France | 2.1% or 5.5% | Reimbursable medicines 2.1%; non-reimbursable 5.5% |
| Italy | 5–10% | Medicines 5%; medical devices 10% |
| Spain | 4% | |
| Luxembourg | 3% | |
| Netherlands | 9% | |
| Austria | 10% | |
| Belgium | 6% | |
| Poland | 5–8% | Prescription medicines 5%; medical devices 8% |
| Germany | 19% (most) | Standard rate on most medicines; specific devices at 7% |
| Sweden | 0–25% | Some medicines 0%; others standard rate |
Children's clothing and footwear
| Country | Rate | Notes |
|---|---|---|
| Ireland | 0% | Children's clothing fully zero-rated |
| Luxembourg | 3% | |
| Spain | 4% | |
| Poland | 5% | |
| France | 5.5% | |
| Italy | 22% | Standard rate — no reduced rate for children's clothing |
| Germany | 19% | Standard rate — children's clothing is not reduced-rated |
| Netherlands | 21% | Standard rate — no exception for children's clothing |
| Denmark | 25% | Standard rate |
Hotel and short-term accommodation
| Country | Rate | Notes |
|---|---|---|
| Luxembourg | 3% | Lowest accommodation rate in EU |
| Belgium | 6% | |
| Germany | 7% | Ancillary services (meals, spa) at 19% |
| Austria | 10% | |
| France | 10% | |
| Italy | 10% | |
| Spain | 10% | |
| Netherlands | 9% | |
| Ireland | 13.5% | Was 9% during COVID recovery period, reverted to 13.5% |
| Portugal | 6% | |
| Denmark | 25% | No reduced rate |
Digital services (SaaS, streaming, e-learning)
All EU countries tax digital services at their standard rate when sold B2C. There are no EU-wide reduced rates for SaaS, streaming, or software as a service. The only digital categories commonly eligible for reduced rates are:
- E-books and audiobooks — eligible for the same reduced rate as physical books in most countries (see table above)
- Online newspapers and periodicals — often reduced-rated alongside physical press in countries that apply reduced rates to printed media
For cross-border B2C digital services, VAT is always charged at the consumer's country rate (destination principle). Non-EU businesses selling digital services to EU consumers must register for VAT — either through the OSS (One-Stop Shop) scheme for EU-based businesses or the Non-Union OSS for non-EU businesses.
Use the EU VAT Calculator to determine the correct VAT rate for digital services sold to customers in any EU country.
Super-reduced rates (below 5%)
Super-reduced rates below 5% are permitted only for categories that were already taxed at these rates when a country joined the EU — they are "grandfathered" exceptions to the normal minimum of 5% for reduced rates.
| Country | Rate | Applies to |
|---|---|---|
| France | 2.1% | Reimbursable medicines, certain press publications |
| Ireland | 4.8% | Livestock, certain agricultural supplies |
| Italy | 4% | Basic foodstuffs, newspapers, some social goods |
| Spain | 4% | Basic food, books, medicines, vehicles for disabled |
| Luxembourg | 3% | Broad coverage: food, books, medicine, hotel stays |
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