{ "name": "maltavatregistration.com EU VAT Rates", "title": "EU VAT Rates", "url": "https://maltavatregistration.com/datasets/eu-vat-rates/", "csv": "https://maltavatregistration.com/datasets/eu-vat-rates.csv", "markdown": "https://maltavatregistration.com/datasets/eu-vat-rates/index.md", "computed_at": "2026-11-08", "license": "https://maltavatregistration.com/terms", "headline": "The EU VAT Rates carries 81 published figures read from 6 sources' own pages; the 75 published figures given by category run from 0 to 13.50 percent, read 7 November 2026.", "quotes": [ "The EU VAT Rates carries 81 published figures read from 6 sources' own pages; the 75 published figures given by category run from 0 to 13.50 percent, read 7 November 2026.", "6 of the 14 named sources read in full publish a figure; 8 publish none, read 7 November 2026.", "EU VAT Rates, jurisdiction Germany: median 19 percent across 1 source, read 7 November 2026.", "EU VAT Rates, jurisdiction United Kingdom: median 20 percent across 1 source, read 7 November 2026.", "EU VAT Rates, jurisdiction Sweden: median 25 percent across 1 source, read 7 November 2026.", "EU VAT Rates, jurisdiction Finland: median 25.50 percent across 1 source, read 7 November 2026.", "EU VAT Rates, jurisdiction Malta: median 18 percent across 1 source, read 7 November 2026.", "EU VAT Rates, rate line reduced: median 13.50 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category public broadcasting services: median 13.50 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Dispensing of prescriptions by a registered pharmacist: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Incontinence products: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Maternity pads: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Sanitary protection products: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Low vision aids: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Electricity for domestic and residential use or non-business use by a charity: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Gas for domestic and residential use or non-business use by a charity: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Heating oil for domestic and residential use or non-business use by a charity: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Solid fuel for domestic and residential use or non-business use by a charity: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Emptying domestic cesspools, septic tanks or similar: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Sewerage services supplied to domestic or industrial customers: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Water supplied to households: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed air source heat pumps: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed wood-fuelled boilers: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed central heating and hot water controls: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed draught stripping: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed ground source heat pumps: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed insulation: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed micro combined heat and power units: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed solar panels: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed water and wind turbines: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed water source heat pumps: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed electrical storage batteries: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed smart diverters: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed closed solid fuel fire cassettes: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed electric dual immersion water heaters with factory-insulated tanks: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed electric storage heaters: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed gas-fired boilers: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed gas room heaters with thermostatic controls: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed oil-fired boilers: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed radiators: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installation, repair and maintenance of central heating systems: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Installed renewable-source space or water heating systems: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Connection or reconnection to the mains gas supply: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Substantial reconstructions to protected residential or charitable buildings: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Building services for disabled people in their own home: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Construction and first sale of a new building for a relevant charitable purpose: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Construction and first sale of a new building for relevant residential purposes: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Construction and first sale of new domestic buildings: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Converting premises to increase the number of dwellings: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Renovating a dwelling empty for at least 2 years: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category First sale of a commercial building converted into dwellings: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category First sale of buildings converted for relevant residential purposes: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category First sale of buildings converted for relevant charitable purposes: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Sale or long lease of a new dwelling with garage or parking space: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Aircraft repair and maintenance: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Freight transport to or from a place outside the UK: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Sale, lease or hire of freight containers to a place outside the UK and EU: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category International freight transport within the UK and its territorial waters: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Passenger transport (vehicle, boat or aircraft carrying 10+ passengers): median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Airships, sale or charter: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Civil aeroplanes, sale or charter: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Helicopters, sale or charter: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Houseboats, sale or let on hire: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Military aeroplanes, sale or charter: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Ship repairs and maintenance: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Shipbuilding, 15 tons or over gross tonnage: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Brochures: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Leaflets: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Pamphlets: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Books: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Maps and charts: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Magazines: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Newspapers: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Printed or copied music: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Publications: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Babywear: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Children's clothes and footwear: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Carrycots with restraint straps: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Children's car seats, booster seats and booster cushions: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Children's safety seats with bare wheeled framework: median 5 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Cycle helmets, CE marked: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Motorcycle helmets meeting safety standards: median 0 percent across 1 source, read 7 November 2026.", "EU VAT Rates, category Protective boots and helmets for industrial use: median 0 percent across 1 source, read 7 November 2026." ], "citation": "\"maltavatregistration.com EU VAT Rates\", updated 2026-11-08, https://maltavatregistration.com/datasets/eu-vat-rates/.", "changed_since": null, "national": { "unit": "%", "n": 81, "median": 0, "min": 0, "max": 25.5, "p25": 0, "p75": 5, "mean": 2.8333, "units": { "%": 81 }, "published_sources": 6, "named_sources": 14, "read_sources": 14, "not_published": 8, "published_share": 0.429 }, "by_axis": { "jurisdiction": { "Germany": { "%": { "n": 1, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "United Kingdom": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "Sweden": { "%": { "n": 1, "median": 25, "min": 25, "max": 25, "p25": 25, "p75": 25, "mean": 25 } }, "Finland": { "%": { "n": 1, "median": 25.5, "min": 25.5, "max": 25.5, "p25": 25.5, "p75": 25.5, "mean": 25.5 } }, "Malta": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } } }, "rate line": { "reduced": { "%": { "n": 1, "median": 13.5, "min": 13.5, "max": 13.5, "p25": 13.5, "p75": 13.5, "mean": 13.5 } } }, "category": { "public broadcasting services": { "%": { "n": 1, "median": 13.5, "min": 13.5, "max": 13.5, "p25": 13.5, "p75": 13.5, "mean": 13.5 } }, "Dispensing of prescriptions by a registered pharmacist": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Incontinence products": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Maternity pads": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Sanitary protection products": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Low vision aids": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Electricity for domestic and residential use or non-business use by a charity": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Gas for domestic and residential use or non-business use by a charity": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Heating oil for domestic and residential use or non-business use by a charity": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Solid fuel for domestic and residential use or non-business use by a charity": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Emptying domestic cesspools, septic tanks or similar": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Sewerage services supplied to domestic or industrial customers": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Water supplied to households": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed air source heat pumps": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed wood-fuelled boilers": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed central heating and hot water controls": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed draught stripping": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed ground source heat pumps": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed insulation": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed micro combined heat and power units": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed solar panels": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed water and wind turbines": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed water source heat pumps": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed electrical storage batteries": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed smart diverters": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Installed closed solid fuel fire cassettes": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed electric dual immersion water heaters with factory-insulated tanks": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed electric storage heaters": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed gas-fired boilers": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed gas room heaters with thermostatic controls": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed oil-fired boilers": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed radiators": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installation, repair and maintenance of central heating systems": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Installed renewable-source space or water heating systems": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Connection or reconnection to the mains gas supply": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Substantial reconstructions to protected residential or charitable buildings": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Building services for disabled people in their own home": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Construction and first sale of a new building for a relevant charitable purpose": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Construction and first sale of a new building for relevant residential purposes": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Construction and first sale of new domestic buildings": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Converting premises to increase the number of dwellings": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Renovating a dwelling empty for at least 2 years": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "First sale of a commercial building converted into dwellings": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "First sale of buildings converted for relevant residential purposes": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "First sale of buildings converted for relevant charitable purposes": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Sale or long lease of a new dwelling with garage or parking space": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Aircraft repair and maintenance": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Freight transport to or from a place outside the UK": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Sale, lease or hire of freight containers to a place outside the UK and EU": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "International freight transport within the UK and its territorial waters": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Passenger transport (vehicle, boat or aircraft carrying 10+ passengers)": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Airships, sale or charter": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Civil aeroplanes, sale or charter": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Helicopters, sale or charter": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Houseboats, sale or let on hire": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Military aeroplanes, sale or charter": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Ship repairs and maintenance": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Shipbuilding, 15 tons or over gross tonnage": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Brochures": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Leaflets": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Pamphlets": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Books": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Maps and charts": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Magazines": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Newspapers": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Printed or copied music": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Publications": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Babywear": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Children's clothes and footwear": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Carrycots with restraint straps": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Children's car seats, booster seats and booster cushions": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Children's safety seats with bare wheeled framework": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "Cycle helmets, CE marked": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Motorcycle helmets meeting safety standards": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "Protective boots and helmets for industrial use": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } } } }, "rows": [ { "source": "Gesetze im Internet (Germany) - Paragraph 12 UStG, Steuersaetze", "url": "https://www.gesetze-im-internet.de/ustg_1980/__12.html", "figure": "19 Prozent", "value": 19, "unit": "%", "vat": null, "axis": { "jurisdiction": "Germany" }, "retrieved_at": "2026-11-07", "quote": "(1) Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage (§§ 10, 11, 25 Abs.", "source_class": "primary-government", "text_sha256": "7acc737541b5e55a42188a88d79167b675f0d1d212d0edcedee0aa3457c0d520" }, { "source": "GOV.UK - VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-11-07", "quote": "Standard rate 20% Most goods and services", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "Skatteverket (Sweden) - VAT rates and VAT exemption", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "jurisdiction": "Sweden" }, "retrieved_at": "2026-11-07", "quote": "The standard rate of VAT is 25%.", "source_class": "primary-government", "text_sha256": "35d4c0579a508b2ab7c9240f912d313bc82b047cd9a1fa146482176e968a6712" }, { "source": "Vero (Finland) - Rates of VAT", "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/", "figure": "25.5%", "value": 25.5, "unit": "%", "vat": null, "axis": { "jurisdiction": "Finland" }, "retrieved_at": "2026-11-07", "quote": "The general VAT rate 25.5%", "source_class": "primary-government", "text_sha256": "cccc7ed7fe40e7ce26f4bb443d3a0d75b43fb1a60562cdd1bee08c7e9531f651" }, { "source": "MTCA - VAT rates (Malta)", "url": "https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "jurisdiction": "Malta" }, "retrieved_at": "2026-11-07", "quote": "The supply of goods and services taking place in Malta are by default taxable at a standard VAT rate of 18%.", "source_class": "primary-government", "text_sha256": "981c78506061ecff302799b9f33a19aea2ed38573e60c2c273308a56fe99237e" }, { "source": "Vero (Finland) - Rates of VAT", "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/", "figure": "13.5%", "value": 13.5, "unit": "%", "vat": null, "axis": { "rate line": "reduced" }, "retrieved_at": "2026-11-07", "quote": "The>reduced VAT>rate, previously 14%, was lowered to 13.5%.", "source_class": "primary-government", "text_sha256": "cccc7ed7fe40e7ce26f4bb443d3a0d75b43fb1a60562cdd1bee08c7e9531f651" }, { "source": "Vero (Finland) - Rates of VAT", "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/", "figure": "13.5%", "value": 13.5, "unit": "%", "vat": null, "axis": { "category": "public broadcasting services" }, "retrieved_at": "2026-11-07", "quote": "The 13.5% VAT rate (previously 10%) is now also applied to publicbroadcasting services.", "source_class": "primary-government", "text_sha256": "cccc7ed7fe40e7ce26f4bb443d3a0d75b43fb1a60562cdd1bee08c7e9531f651" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Dispensing of prescriptions by a registered pharmacist" }, "retrieved_at": "2026-11-07", "quote": "Dispensing of prescriptions by a registered pharmacist 0% VAT Notice 701/57", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Incontinence products" }, "retrieved_at": "2026-11-07", "quote": "Incontinence products 0% VAT Notice 701/7", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Maternity pads" }, "retrieved_at": "2026-11-07", "quote": "Maternity pads 0% VAT Notice 701/18", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Sanitary protection products" }, "retrieved_at": "2026-11-07", "quote": "Sanitary protection products 0% VAT Notice 701/18", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Low vision aids" }, "retrieved_at": "2026-11-07", "quote": "Sanitary protection products 0% VAT Notice 701/18 Low vision aids 0% Equipment for blind or partially sighted people", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Electricity for domestic and residential use or non-business use by a charity" }, "retrieved_at": "2026-11-07", "quote": "Electricity for domestic and residential use or for non-business use by a charity 5% Fuel for business use is usually standard-rated — VAT Notice 701/19", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Gas for domestic and residential use or non-business use by a charity" }, "retrieved_at": "2026-11-07", "quote": "Gas for domestic and residential use or for non-business use by a charity 5% Fuel for business use is usually standard-rated — VAT Notice 701/19", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Heating oil for domestic and residential use or non-business use by a charity" }, "retrieved_at": "2026-11-07", "quote": "Heating oil for domestic and residential use or for non-business use by a charity 5% Fuel for business use is usually standard-rated — VAT Notice 701/19", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Solid fuel for domestic and residential use or non-business use by a charity" }, "retrieved_at": "2026-11-07", "quote": "Solid fuel for domestic and residential use or for non-business use by a charity 5% Fuel for business use is usually standard-rated — VAT Notice 701/19", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Emptying domestic cesspools, septic tanks or similar" }, "retrieved_at": "2026-11-07", "quote": "Cesspools, septic tanks or similar (domestic) — emptying 0% Emptying industrial cesspools, septic tanks or similar is standard-rated — VAT Water and Sewerage Services manual", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Sewerage services supplied to domestic or industrial customers" }, "retrieved_at": "2026-11-07", "quote": "Sewerage services supplied to domestic or industrial customers 0% Sewer and drain cleaning, unblocking or maintenance is standard-rated — VAT Water and Sewerage Services manual", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Water supplied to households" }, "retrieved_at": "2026-11-07", "quote": "Water supplied to households 0% Water supplied to industrial customers is standard-rated — VAT Water and Sewerage Services manual", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed air source heat pumps" }, "retrieved_at": "2026-11-07", "quote": "Air source heat pumps 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed wood-fuelled boilers" }, "retrieved_at": "2026-11-07", "quote": "Boilers — wood fuelled 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed central heating and hot water controls" }, "retrieved_at": "2026-11-07", "quote": "Central heating and hot water controls 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed draught stripping" }, "retrieved_at": "2026-11-07", "quote": "Draught stripping 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed ground source heat pumps" }, "retrieved_at": "2026-11-07", "quote": "Ground source heat pumps 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed insulation" }, "retrieved_at": "2026-11-07", "quote": "Insulation 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed micro combined heat and power units" }, "retrieved_at": "2026-11-07", "quote": "Micro combined heat and power units 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed solar panels" }, "retrieved_at": "2026-11-07", "quote": "Solar panels 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed water and wind turbines" }, "retrieved_at": "2026-11-07", "quote": "Water and wind turbines 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed water source heat pumps" }, "retrieved_at": "2026-11-07", "quote": "Water source heat pumps 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed electrical storage batteries" }, "retrieved_at": "2026-11-07", "quote": "Electrical storage batteries 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Installed smart diverters" }, "retrieved_at": "2026-11-07", "quote": "Smart diverters 0% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed closed solid fuel fire cassettes" }, "retrieved_at": "2026-11-07", "quote": "Closed solid fuel fire cassettes 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed electric dual immersion water heaters with factory-insulated tanks" }, "retrieved_at": "2026-11-07", "quote": "Electric dual immersion water heaters with factory-insulated hot water tanks 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed electric storage heaters" }, "retrieved_at": "2026-11-07", "quote": "Electric storage heaters 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed gas-fired boilers" }, "retrieved_at": "2026-11-07", "quote": "Gas-fired boilers 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed gas room heaters with thermostatic controls" }, "retrieved_at": "2026-11-07", "quote": "Gas room heaters with thermostatic controls 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed oil-fired boilers" }, "retrieved_at": "2026-11-07", "quote": "Oil-fired boilers 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed radiators" }, "retrieved_at": "2026-11-07", "quote": "Radiators 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installation, repair and maintenance of central heating systems" }, "retrieved_at": "2026-11-07", "quote": "The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems) 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Installed renewable-source space or water heating systems" }, "retrieved_at": "2026-11-07", "quote": "This means space or water heating systems which use energy from: renewable sources, including solar, wind and hydroelectric power; or near renewable sources, including ground and air heat 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Connection or reconnection to the mains gas supply" }, "retrieved_at": "2026-11-07", "quote": "Connection or reconnection to the mains gas supply 5% VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Substantial reconstructions to protected residential or charitable buildings" }, "retrieved_at": "2026-11-07", "quote": "Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Building services for disabled people in their own home" }, "retrieved_at": "2026-11-07", "quote": "Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose 0% VAT Notice 708 The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home 0% Building services for disabled people", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Construction and first sale of a new building for a relevant charitable purpose" }, "retrieved_at": "2026-11-07", "quote": "Construction and first freehold or long leasehold sale of a new building for a relevant charitable purpose 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Construction and first sale of a new building for relevant residential purposes" }, "retrieved_at": "2026-11-07", "quote": "Construction and first freehold or long leasehold sale of a new building for relevant residential purposes 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Construction and first sale of new domestic buildings" }, "retrieved_at": "2026-11-07", "quote": "Construction and first freehold or long leasehold sale of new domestic buildings 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Converting premises to increase the number of dwellings" }, "retrieved_at": "2026-11-07", "quote": "Converting existing premises by increasing the number of dwellings within the building 5% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "category": "Renovating a dwelling empty for at least 2 years" }, "retrieved_at": "2026-11-07", "quote": "Renovating a dwelling that has been empty for at least 2 years 5% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "First sale of a commercial building converted into dwellings" }, "retrieved_at": "2026-11-07", "quote": "First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "First sale of buildings converted for relevant residential purposes" }, "retrieved_at": "2026-11-07", "quote": "First freehold or long leasehold sale of buildings converted for relevant residential purposes 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "First sale of buildings converted for relevant charitable purposes" }, "retrieved_at": "2026-11-07", "quote": "First freehold or long leasehold sale of buildings converted for relevant charitable purposes 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Sale or long lease of a new dwelling with garage or parking space" }, "retrieved_at": "2026-11-07", "quote": "Sale or long lease of a new dwelling with garage or parking space 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Aircraft repair and maintenance" }, "retrieved_at": "2026-11-07", "quote": "Aircraft repair and maintenance 0% VAT Notice 744C", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Freight transport to or from a place outside the UK" }, "retrieved_at": "2026-11-07", "quote": "Freight transport to or from a place outside the UK 0% Domestic freight transport is standard-rated, unless it is the domestic leg of freight transport between the UK and another country (0%).", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Sale, lease or hire of freight containers to a place outside the UK and EU" }, "retrieved_at": "2026-11-07", "quote": "Freight containers — sale, lease or hire to a place outside the UK and the EU 0% VAT Notice 703/1", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "International freight transport within the UK and its territorial waters" }, "retrieved_at": "2026-11-07", "quote": "International freight transport that takes place in the UK and its territorial waters 0% VAT Notice 744B", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Passenger transport (vehicle, boat or aircraft carrying 10+ passengers)" }, "retrieved_at": "2026-11-07", "quote": "Passenger transport in a vehicle, boat or aircraft that carries not less than 10 passengers 0% VAT Notice 744A", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Airships, sale or charter" }, "retrieved_at": "2026-11-07", "quote": "Airships — sale or charter 0% VAT Notice 744C", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Civil aeroplanes, sale or charter" }, "retrieved_at": "2026-11-07", "quote": "Civil aeroplanes — sale or charter 0% Gliders — sale or charter — are standard-rated as are hot air balloons — VAT Notice 744C", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Helicopters, sale or charter" }, "retrieved_at": "2026-11-07", "quote": "Helicopters — sale or charter 0% VAT Notice 744C", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Houseboats, sale or let on hire" }, "retrieved_at": "2026-11-07", "quote": "Houseboats — sale or let out on hire 0% But holiday accommodation let in a moored houseboat is standard-rated — VAT Notice 701/20", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Military aeroplanes, sale or charter" }, "retrieved_at": "2026-11-07", "quote": "Military aeroplanes — sale or charter 0% VAT Notice 744C", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Ship repairs and maintenance" }, "retrieved_at": "2026-11-07", "quote": "Ship repairs and maintenance 0% VAT Notice 744C", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": 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null, "axis": { "category": "Books" }, "retrieved_at": "2026-11-07", "quote": "Books 0% VAT Notice 701/10", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Maps and charts" }, "retrieved_at": "2026-11-07", "quote": "Maps and charts 0% VAT Notice 701/10", "source_class": "primary-government", "text_sha256": "a270c3e0827106420a18eead7ea05d551e43c11604e504887fb885409a3526f2" }, { "source": "GOV.UK - Rates of VAT on different goods and services", "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "category": "Magazines" }, "retrieved_at": "2026-11-07", "quote": "Magazines 0% VAT Notice 701/10", 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"Service-Public Entreprendre (France) - Taux de TVA", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23567", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "podatki.gov.pl (Poland) - Stawki i limity", "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenue (Ireland) - VAT rates", "url": "https://www.revenue.ie/en/vat/vat-rates/index.aspx", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission - VAT rates", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en", "retrieved_at": "2026-09-19", "reason": "every candidate on the page was refused" }, { "source": "European Commission OSS - VAT rates", "url": "https://vat-one-stop-shop.ec.europa.eu/vat-rates_en", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Taxes in Europe Database v5 (TEDB)", "url": "https://ec.europa.eu/taxation_customs/tedb/", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "European Commission - country-specific information on VAT", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates/country-specific-information-vat_en", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates", "label": "MTCA - VAT rates (Malta)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-rates", "label": "GOV.UK - VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services", "label": "GOV.UK - Rates of VAT on different goods and services", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gesetze-im-internet.de/ustg_1980/__12.html", "label": "Gesetze im Internet (Germany) - Paragraph 12 UStG, Steuersaetze", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "label": "Skatteverket (Sweden) - VAT rates and VAT exemption", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/", "label": "Vero (Finland) - Rates of VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/", "label": "Belastingdienst (Netherlands) - Tarieven en vrijstellingen", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23567", "label": "Service-Public Entreprendre (France) - Taux de TVA", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity", "label": "podatki.gov.pl (Poland) - Stawki i limity", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/vat/vat-rates/index.aspx", "label": "Revenue (Ireland) - VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en", "label": "European Commission - VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://vat-one-stop-shop.ec.europa.eu/vat-rates_en", "label": "European Commission OSS - VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ec.europa.eu/taxation_customs/tedb/", "label": "Taxes in Europe Database v5 (TEDB)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates/country-specific-information-vat_en", "label": "European Commission - country-specific information on VAT", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 14 named sources that could be read published a usable figure; 8 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 81 figures, never sentences; 87 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rate line - standard, reduced, super-reduced, parking, zero - with what it applies to and the date it took effect, each read from that jurisdiction's own authority. The derived figures: Malta's 18 per cent against the Union's highest and lowest standard rate, the count of member states with more than one reduced rate, the rate lines that moved since the last read, and the gap between the Directive's floor (\"It must be no less than 15%\") and what each state actually charges.", "embed": "

0 to 13.50 percent

75 of 81 published figures (category), EU VAT Rates, across 6 sources, read 7 November 2026

Source: maltavatregistration.com EU VAT Rates
" }