EU VAT Rates
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.
- 550 to 4
- 194 to 9
- 9 to 13
- 213 to 17
- 317 to 21
- 221 to 26
Bands
| Bucket | Value |
|---|---|
| 0 to 4 | 55 figures |
| 4 to 9 | 19 figures |
| 9 to 13 | 0 figures |
| 13 to 17 | 2 figures |
| 17 to 21 | 3 figures |
| 21 to 26 | 2 figures |
6 of the 14 named sources read in full publish a figure; 8 publish none, read 7 November 2026.
By jurisdiction and rate line and category
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdiction Germany | 19 % (one figure) | one figure, no range | 1 |
| jurisdiction United Kingdom | 20 % (one figure) | one figure, no range | 1 |
| jurisdiction Sweden | 25 % (one figure) | one figure, no range | 1 |
| jurisdiction Finland | 25.5 % (one figure) | one figure, no range | 1 |
| jurisdiction Malta | 18 % (one figure) | one figure, no range | 1 |
| rate line reduced | 13.5 % (one figure) | one figure, no range | 1 |
| category public broadcasting services | 13.5 % (one figure) | one figure, no range | 1 |
| category Dispensing of prescriptions by a registered pharmacist | 0 % (one figure) | one figure, no range | 1 |
| category Incontinence products | 0 % (one figure) | one figure, no range | 1 |
| category Maternity pads | 0 % (one figure) | one figure, no range | 1 |
| category Sanitary protection products | 0 % (one figure) | one figure, no range | 1 |
| category Low vision aids | 0 % (one figure) | one figure, no range | 1 |
| category Electricity for domestic and residential use or non-business use by a charity | 5 % (one figure) | one figure, no range | 1 |
| category Gas for domestic and residential use or non-business use by a charity | 5 % (one figure) | one figure, no range | 1 |
| category Heating oil for domestic and residential use or non-business use by a charity | 5 % (one figure) | one figure, no range | 1 |
| category Solid fuel for domestic and residential use or non-business use by a charity | 5 % (one figure) | one figure, no range | 1 |
| category Emptying domestic cesspools, septic tanks or similar | 0 % (one figure) | one figure, no range | 1 |
| category Sewerage services supplied to domestic or industrial customers | 0 % (one figure) | one figure, no range | 1 |
| category Water supplied to households | 0 % (one figure) | one figure, no range | 1 |
| category Installed air source heat pumps | 0 % (one figure) | one figure, no range | 1 |
| category Installed wood-fuelled boilers | 0 % (one figure) | one figure, no range | 1 |
| category Installed central heating and hot water controls | 0 % (one figure) | one figure, no range | 1 |
| category Installed draught stripping | 0 % (one figure) | one figure, no range | 1 |
| category Installed ground source heat pumps | 0 % (one figure) | one figure, no range | 1 |
| category Installed insulation | 0 % (one figure) | one figure, no range | 1 |
| category Installed micro combined heat and power units | 0 % (one figure) | one figure, no range | 1 |
| category Installed solar panels | 0 % (one figure) | one figure, no range | 1 |
| category Installed water and wind turbines | 0 % (one figure) | one figure, no range | 1 |
| category Installed water source heat pumps | 0 % (one figure) | one figure, no range | 1 |
| category Installed electrical storage batteries | 0 % (one figure) | one figure, no range | 1 |
| category Installed smart diverters | 0 % (one figure) | one figure, no range | 1 |
| category Installed closed solid fuel fire cassettes | 5 % (one figure) | one figure, no range | 1 |
| category Installed electric dual immersion water heaters with factory-insulated tanks | 5 % (one figure) | one figure, no range | 1 |
| category Installed electric storage heaters | 5 % (one figure) | one figure, no range | 1 |
| category Installed gas-fired boilers | 5 % (one figure) | one figure, no range | 1 |
| category Installed gas room heaters with thermostatic controls | 5 % (one figure) | one figure, no range | 1 |
| category Installed oil-fired boilers | 5 % (one figure) | one figure, no range | 1 |
| category Installed radiators | 5 % (one figure) | one figure, no range | 1 |
| category Installation, repair and maintenance of central heating systems | 5 % (one figure) | one figure, no range | 1 |
| category Installed renewable-source space or water heating systems | 5 % (one figure) | one figure, no range | 1 |
| category Connection or reconnection to the mains gas supply | 5 % (one figure) | one figure, no range | 1 |
| category Substantial reconstructions to protected residential or charitable buildings | 0 % (one figure) | one figure, no range | 1 |
| category Building services for disabled people in their own home | 0 % (one figure) | one figure, no range | 1 |
| category Construction and first sale of a new building for a relevant charitable purpose | 0 % (one figure) | one figure, no range | 1 |
| category Construction and first sale of a new building for relevant residential purposes | 0 % (one figure) | one figure, no range | 1 |
| category Construction and first sale of new domestic buildings | 0 % (one figure) | one figure, no range | 1 |
| category Converting premises to increase the number of dwellings | 5 % (one figure) | one figure, no range | 1 |
| category Renovating a dwelling empty for at least 2 years | 5 % (one figure) | one figure, no range | 1 |
| category First sale of a commercial building converted into dwellings | 0 % (one figure) | one figure, no range | 1 |
| category First sale of buildings converted for relevant residential purposes | 0 % (one figure) | one figure, no range | 1 |
| category First sale of buildings converted for relevant charitable purposes | 0 % (one figure) | one figure, no range | 1 |
| category Sale or long lease of a new dwelling with garage or parking space | 0 % (one figure) | one figure, no range | 1 |
| category Aircraft repair and maintenance | 0 % (one figure) | one figure, no range | 1 |
| category Freight transport to or from a place outside the UK | 0 % (one figure) | one figure, no range | 1 |
| category Sale, lease or hire of freight containers to a place outside the UK and EU | 0 % (one figure) | one figure, no range | 1 |
| category International freight transport within the UK and its territorial waters | 0 % (one figure) | one figure, no range | 1 |
| category Passenger transport (vehicle, boat or aircraft carrying 10+ passengers) | 0 % (one figure) | one figure, no range | 1 |
| category Airships, sale or charter | 0 % (one figure) | one figure, no range | 1 |
| category Civil aeroplanes, sale or charter | 0 % (one figure) | one figure, no range | 1 |
| category Helicopters, sale or charter | 0 % (one figure) | one figure, no range | 1 |
| category Houseboats, sale or let on hire | 0 % (one figure) | one figure, no range | 1 |
| category Military aeroplanes, sale or charter | 0 % (one figure) | one figure, no range | 1 |
| category Ship repairs and maintenance | 0 % (one figure) | one figure, no range | 1 |
| category Shipbuilding, 15 tons or over gross tonnage | 0 % (one figure) | one figure, no range | 1 |
| category Brochures | 0 % (one figure) | one figure, no range | 1 |
| category Leaflets | 0 % (one figure) | one figure, no range | 1 |
| category Pamphlets | 0 % (one figure) | one figure, no range | 1 |
| category Books | 0 % (one figure) | one figure, no range | 1 |
| category Maps and charts | 0 % (one figure) | one figure, no range | 1 |
| category Magazines | 0 % (one figure) | one figure, no range | 1 |
| category Newspapers | 0 % (one figure) | one figure, no range | 1 |
| category Printed or copied music | 0 % (one figure) | one figure, no range | 1 |
| category Publications | 0 % (one figure) | one figure, no range | 1 |
| category Babywear | 0 % (one figure) | one figure, no range | 1 |
| category Children's clothes and footwear | 0 % (one figure) | one figure, no range | 1 |
| category Carrycots with restraint straps | 5 % (one figure) | one figure, no range | 1 |
| category Children's car seats, booster seats and booster cushions | 5 % (one figure) | one figure, no range | 1 |
| category Children's safety seats with bare wheeled framework | 5 % (one figure) | one figure, no range | 1 |
| category Cycle helmets, CE marked | 0 % (one figure) | one figure, no range | 1 |
| category Motorcycle helmets meeting safety standards | 0 % (one figure) | one figure, no range | 1 |
| category Protective boots and helmets for industrial use | 0 % (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Vero (Finland) - Rates of VAT | 25.5 % | Finland | 2026-11-07 |
| Skatteverket (Sweden) - VAT rates and VAT exemption | 25 % | Sweden | 2026-11-07 |
| GOV.UK - VAT rates | 20 % | United Kingdom | 2026-11-07 |
| Gesetze im Internet (Germany) - Paragraph 12 UStG, Steuersaetze | 19 % | Germany | 2026-11-07 |
| MTCA - VAT rates (Malta) | 18 % | Malta | 2026-11-07 |
| Vero (Finland) - Rates of VAT | 13.5 % | reduced | 2026-11-07 |
| Vero (Finland) - Rates of VAT | 13.5 % | public broadcasting services | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Electricity for domestic and residential use or non-business use by a charity | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Gas for domestic and residential use or non-business use by a charity | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Heating oil for domestic and residential use or non-business use by a charity | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Solid fuel for domestic and residential use or non-business use by a charity | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed closed solid fuel fire cassettes | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed electric dual immersion water heaters with factory-insulated tanks | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed electric storage heaters | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed gas-fired boilers | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed gas room heaters with thermostatic controls | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed oil-fired boilers | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed radiators | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installation, repair and maintenance of central heating systems | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Installed renewable-source space or water heating systems | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Connection or reconnection to the mains gas supply | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Converting premises to increase the number of dwellings | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Renovating a dwelling empty for at least 2 years | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Carrycots with restraint straps | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Children's car seats, booster seats and booster cushions | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 5 % | Children's safety seats with bare wheeled framework | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Dispensing of prescriptions by a registered pharmacist | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Incontinence products | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Maternity pads | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Sanitary protection products | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Low vision aids | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Emptying domestic cesspools, septic tanks or similar | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Sewerage services supplied to domestic or industrial customers | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Water supplied to households | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed air source heat pumps | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed wood-fuelled boilers | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed central heating and hot water controls | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed draught stripping | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed ground source heat pumps | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed insulation | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed micro combined heat and power units | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed solar panels | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed water and wind turbines | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed water source heat pumps | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed electrical storage batteries | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Installed smart diverters | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Substantial reconstructions to protected residential or charitable buildings | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Building services for disabled people in their own home | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Construction and first sale of a new building for a relevant charitable purpose | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Construction and first sale of a new building for relevant residential purposes | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Construction and first sale of new domestic buildings | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | First sale of a commercial building converted into dwellings | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | First sale of buildings converted for relevant residential purposes | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | First sale of buildings converted for relevant charitable purposes | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Sale or long lease of a new dwelling with garage or parking space | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Aircraft repair and maintenance | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Freight transport to or from a place outside the UK | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Sale, lease or hire of freight containers to a place outside the UK and EU | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | International freight transport within the UK and its territorial waters | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Passenger transport (vehicle, boat or aircraft carrying 10+ passengers) | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Airships, sale or charter | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Civil aeroplanes, sale or charter | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Helicopters, sale or charter | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Houseboats, sale or let on hire | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Military aeroplanes, sale or charter | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Ship repairs and maintenance | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Shipbuilding, 15 tons or over gross tonnage | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Brochures | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Leaflets | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Pamphlets | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Books | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Maps and charts | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Magazines | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Newspapers | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Printed or copied music | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Publications | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Babywear | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Children's clothes and footwear | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Cycle helmets, CE marked | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Motorcycle helmets meeting safety standards | 2026-11-07 |
| GOV.UK - Rates of VAT on different goods and services | 0 % | Protective boots and helmets for industrial use | 2026-11-07 |
The sentence each figure was read from (81)
- Vero (Finland) - Rates of VAT, read 2026-11-07:
The general VAT rate 25.5%
- Skatteverket (Sweden) - VAT rates and VAT exemption, read 2026-11-07:
The standard rate of VAT is 25%.
- GOV.UK - VAT rates, read 2026-11-07:
Standard rate 20% Most goods and services
- Gesetze im Internet (Germany) - Paragraph 12 UStG, Steuersaetze, read 2026-11-07:
(1) Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage (§§ 10, 11, 25 Abs.
- MTCA - VAT rates (Malta), read 2026-11-07:
The supply of goods and services taking place in Malta are by default taxable at a standard VAT rate of 18%.
- Vero (Finland) - Rates of VAT, read 2026-11-07:
The>reduced VAT>rate, previously 14%, was lowered to 13.5%.
- Vero (Finland) - Rates of VAT, read 2026-11-07:
The 13.5% VAT rate (previously 10%) is now also applied to publicbroadcasting services.
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Closed solid fuel fire cassettes 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Electric dual immersion water heaters with factory-insulated hot water tanks 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Electric storage heaters 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Gas-fired boilers 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Gas room heaters with thermostatic controls 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Oil-fired boilers 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Radiators 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Connection or reconnection to the mains gas supply 5% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Converting existing premises by increasing the number of dwellings within the building 5% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Renovating a dwelling that has been empty for at least 2 years 5% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Carrycots with restraint straps 5% VAT Notice 701/23
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Children’s car seats, booster seats and booster cushions 5% VAT Notice 701/23
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Children’s safety seats with bare wheeled framework 5% Prams and pushchairs are standard-rated — VAT Notice 701/23
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Dispensing of prescriptions by a registered pharmacist 0% VAT Notice 701/57
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Incontinence products 0% VAT Notice 701/7
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Maternity pads 0% VAT Notice 701/18
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Sanitary protection products 0% VAT Notice 701/18
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Sanitary protection products 0% VAT Notice 701/18 Low vision aids 0% Equipment for blind or partially sighted people
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Cesspools, septic tanks or similar (domestic) — emptying 0% Emptying industrial cesspools, septic tanks or similar is standard-rated — VAT Water and Sewerage Services manual
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Water supplied to households 0% Water supplied to industrial customers is standard-rated — VAT Water and Sewerage Services manual
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Air source heat pumps 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Boilers — wood fuelled 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Central heating and hot water controls 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Draught stripping 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Ground source heat pumps 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Insulation 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Micro combined heat and power units 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Solar panels 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Water and wind turbines 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Water source heat pumps 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Electrical storage batteries 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Smart diverters 0% VAT Notice 708/6
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Construction and first freehold or long leasehold sale of a new building for a relevant charitable purpose 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Construction and first freehold or long leasehold sale of a new building for relevant residential purposes 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Construction and first freehold or long leasehold sale of new domestic buildings 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
First freehold or long leasehold sale of buildings converted for relevant residential purposes 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
First freehold or long leasehold sale of buildings converted for relevant charitable purposes 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Sale or long lease of a new dwelling with garage or parking space 0% VAT Notice 708
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Aircraft repair and maintenance 0% VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
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%).
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Freight containers — sale, lease or hire to a place outside the UK and the EU 0% VAT Notice 703/1
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
International freight transport that takes place in the UK and its territorial waters 0% VAT Notice 744B
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Passenger transport in a vehicle, boat or aircraft that carries not less than 10 passengers 0% VAT Notice 744A
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Airships — sale or charter 0% VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Civil aeroplanes — sale or charter 0% Gliders — sale or charter — are standard-rated as are hot air balloons — VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Helicopters — sale or charter 0% VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Houseboats — sale or let out on hire 0% But holiday accommodation let in a moored houseboat is standard-rated — VAT Notice 701/20
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Military aeroplanes — sale or charter 0% VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Ship repairs and maintenance 0% VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Shipbuilding — 15 tons or over gross tonnage 0% VAT Notice 744C
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Brochures 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Leaflets 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Pamphlets 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Books 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Maps and charts 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Magazines 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Newspapers 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Printed or copied music 0% VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Publications 0% Some items are standard-rated such as exercise books, letterheads, posters — VAT Notice 701/10
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Babywear 0% VAT Notice 714
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Children’s clothes and footwear 0% VAT Notice 714
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Cycle helmets — CE marked 0% VAT Notice 701/23
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Motorcycle helmets that meet safety standards 0% VAT Notice 701/23
- GOV.UK - Rates of VAT on different goods and services, read 2026-11-07:
Protective boots and helmets for industrial use 0% VAT Notice 701/23
Read in full, publishes no figure
8 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Belastingdienst (Netherlands) - Tarieven en vrijstellingen, read 2026-09-12: read in full and no accepted figure on the page
- Service-Public Entreprendre (France) - Taux de TVA, read 2026-10-10: read in full and no accepted figure on the page
- podatki.gov.pl (Poland) - Stawki i limity, read 2026-10-17: read in full and no accepted figure on the page
- Revenue (Ireland) - VAT rates, read 2026-10-24: read in full and no accepted figure on the page
- European Commission - VAT rates, read 2026-09-19: every candidate on the page was refused
- European Commission OSS - VAT rates, read 2026-09-19: read in full and no accepted figure on the page
- Taxes in Europe Database v5 (TEDB), read 2026-09-12: every candidate on the page was refused
- European Commission - country-specific information on VAT, read 2026-09-19: read in full and no accepted figure on the page
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.
87 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (14)
- MTCA - VAT rates (Malta)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK - VAT rates(the publisher's own terms; quoted for reporting and comment)
- GOV.UK - Rates of VAT on different goods and services(the publisher's own terms; quoted for reporting and comment)
- Gesetze im Internet (Germany) - Paragraph 12 UStG, Steuersaetze(the publisher's own terms; quoted for reporting and comment)
- Skatteverket (Sweden) - VAT rates and VAT exemption(the publisher's own terms; quoted for reporting and comment)
- Vero (Finland) - Rates of VAT(the publisher's own terms; quoted for reporting and comment)
- Belastingdienst (Netherlands) - Tarieven en vrijstellingen(the publisher's own terms; quoted for reporting and comment)
- Service-Public Entreprendre (France) - Taux de TVA(the publisher's own terms; quoted for reporting and comment)
- podatki.gov.pl (Poland) - Stawki i limity(the publisher's own terms; quoted for reporting and comment)
- Revenue (Ireland) - VAT rates(the publisher's own terms; quoted for reporting and comment)
- European Commission - VAT rates(the publisher's own terms; quoted for reporting and comment)
- European Commission OSS - VAT rates(the publisher's own terms; quoted for reporting and comment)
- Taxes in Europe Database v5 (TEDB)(the publisher's own terms; quoted for reporting and comment)
- European Commission - country-specific information on VAT(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "maltavatregistration.com EU VAT Rates", updated 2026-11-08, https://maltavatregistration.com/datasets/eu-vat-rates/.
Download the CSV (81 rows, computed 2026-11-08)
Need the registration done properly?
Tell us what the business does and we will pass your details to up to three Malta corporate service providers, who contact you directly.
Questions this data answers
What rate will I have to charge once I am registered, here and in the countries I sell to?
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.
Where do the figures in the EU VAT Rates come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 14 named sources were read and 6 publish a figure; the 8 that publish none are recorded as not published, never estimated.