{
  "id": "eu-vat-standard-rates-2026",
  "title": "Standard VAT rates in the 27 EU countries, 2026",
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "citation": "10ML (2026). Standard VAT rates in the 27 EU countries, 2026. https://10ml.com/data/eu-vat-standard-rates-2026.json. CC BY 4.0. Accessed 2026-10-08.",
  "checked": "2026-10-08",
  "method": "Standard rates as printed in the Tax Foundation table \"VAT Rates in Europe, as of January 2026\", which builds on the European Commission Taxes in Europe Database; each row re-read on the checked date.",
  "coverage": {
    "geography": "EU-27",
    "period": "as of January 2026",
    "countries": 27
  },
  "caveats": [
    "Standard rates only; perfume is taxed at the standard rate across the EU.",
    "Romania moved from 19% to 21% on 1 August 2025 and Estonia from 22% to 24% on 1 July 2025."
  ],
  "sources": [
    {
      "name": "Tax Foundation: VAT Rates in Europe, as of January 2026",
      "url": "https://taxfoundation.org/data/all/eu/value-added-tax-vat-rates-europe/",
      "checked": "2026-10-08"
    }
  ],
  "columns": [
    {
      "key": "country",
      "label": "Country",
      "type": "string"
    },
    {
      "key": "country_code",
      "label": "Code",
      "type": "string"
    },
    {
      "key": "standard_rate_pct",
      "label": "Standard VAT rate",
      "type": "number",
      "unit": "%"
    }
  ],
  "rows": [
    {
      "country": "Austria",
      "country_code": "AT",
      "standard_rate_pct": 20
    },
    {
      "country": "Belgium",
      "country_code": "BE",
      "standard_rate_pct": 21
    },
    {
      "country": "Bulgaria",
      "country_code": "BG",
      "standard_rate_pct": 20
    },
    {
      "country": "Croatia",
      "country_code": "HR",
      "standard_rate_pct": 25
    },
    {
      "country": "Cyprus",
      "country_code": "CY",
      "standard_rate_pct": 19
    },
    {
      "country": "Czech Republic",
      "country_code": "CZ",
      "standard_rate_pct": 21
    },
    {
      "country": "Denmark",
      "country_code": "DK",
      "standard_rate_pct": 25
    },
    {
      "country": "Estonia",
      "country_code": "EE",
      "standard_rate_pct": 24
    },
    {
      "country": "Finland",
      "country_code": "FI",
      "standard_rate_pct": 25.5
    },
    {
      "country": "France",
      "country_code": "FR",
      "standard_rate_pct": 20
    },
    {
      "country": "Germany",
      "country_code": "DE",
      "standard_rate_pct": 19
    },
    {
      "country": "Greece",
      "country_code": "GR",
      "standard_rate_pct": 24
    },
    {
      "country": "Hungary",
      "country_code": "HU",
      "standard_rate_pct": 27
    },
    {
      "country": "Ireland",
      "country_code": "IE",
      "standard_rate_pct": 23
    },
    {
      "country": "Italy",
      "country_code": "IT",
      "standard_rate_pct": 22
    },
    {
      "country": "Latvia",
      "country_code": "LV",
      "standard_rate_pct": 21
    },
    {
      "country": "Lithuania",
      "country_code": "LT",
      "standard_rate_pct": 21
    },
    {
      "country": "Luxembourg",
      "country_code": "LU",
      "standard_rate_pct": 17
    },
    {
      "country": "Malta",
      "country_code": "MT",
      "standard_rate_pct": 18
    },
    {
      "country": "Netherlands",
      "country_code": "NL",
      "standard_rate_pct": 21
    },
    {
      "country": "Poland",
      "country_code": "PL",
      "standard_rate_pct": 23
    },
    {
      "country": "Portugal",
      "country_code": "PT",
      "standard_rate_pct": 23
    },
    {
      "country": "Romania",
      "country_code": "RO",
      "standard_rate_pct": 21
    },
    {
      "country": "Slovakia",
      "country_code": "SK",
      "standard_rate_pct": 23
    },
    {
      "country": "Slovenia",
      "country_code": "SI",
      "standard_rate_pct": 22
    },
    {
      "country": "Spain",
      "country_code": "ES",
      "standard_rate_pct": 21
    },
    {
      "country": "Sweden",
      "country_code": "SE",
      "standard_rate_pct": 25
    }
  ]
}