Interactive VAT Map
-
Austria
Standard Rate: 20%
Reduced Rate: 10% / 13%
Super Reduced Rate:
Hotel: 13/10% 
Restaurant: 10%
Entertainment: 20%/10% 
Exhibitions/fairs: 10%
Car rental: 20%
Car repairs: 20%
Fuel: 20%
Tolls: 20%
Transportation: 10%
Is VAT deductible?
Yes
No 
Partially Not -
Belgium
Standard Rate: 21%
Reduced Rate: 6/12%
Super Reduced Rate:
Hotel: 6%
Restaurant: 12%
Entertainment: 6%
Exhibitions/fairs: 6%
Car rental: 21% or 6%
Car repairs: 21%
Fuel: 21%
Tolls: NA
Transportation: 6%
Is VAT deductible?
Yes
No
Partially Not -
Bulgaria
Standard Rate: 20%
Reduced Rate: 9%
Super Reduced Rate:
Hotel: 9%
Restaurant: 20%
Entertainment: 20%
Exhibitions/fairs: 20%
Car rental: 20%
Car repairs: 20%
Fuel: 20%
Tolls: NA
Transportation: 20%
Is VAT deductible?
Yes
No
Partially Not -
Croatia
Standard Rate: 25%
Reduced Rate: 5/13%
Super Reduced Rate:
Hotel: 13%
Restaurant: 13%
Entertainment: 25%
Exhibitions/fairs: 5% or 13% or 25%
Car rental: 25%
Car repairs: 25%
Fuel: 25%
Tolls: 25%
Transportation: 25%
Is VAT deductible?
Yes
No
Partially Not -
Cyprus
Standard Rate: 19%
Reduced Rate: 5/9%
Super Reduced Rate:
Hotel: 9%
Restaurant: 9%
Entertainment: 5% or 19%
Exhibitions/fairs: 5%
Car rental: 19%
Car repairs: 19%
Fuel: 19%
Tolls: NA
Transportation: 5% or 9% or 19%
Is VAT deductible?
Yes
No
Partially Not -
Czech Republic
Standard Rate: 21%
Reduced Rate: 10/15%
Super Reduced Rate:
Hotel: 15%
Restaurant: 21%
Entertainment: 15%
Exhibitions/fairs: 15%
Car rental: 21%
Car repairs: 21%
Fuel: 21%
Tolls: NA
Transportation: 15% (regular transport) 21% (taxis)
Is VAT deductible?
Yes
No
Partially Not -
Denmark
Standard Rate: 25%
Reduced Rate:
Super Reduced Rate:
Hotel: 25%
Restaurant: 25%
Entertainment: 25%
Exhibitions/fairs: 25%
Car rental: 25%
Car repairs: 25%
Fuel: 25%
Tolls: NA
Transportation: 0% or 25%
Is VAT deductible?
Yes
No
Partially Not -
Estonia
Standard Rate: 20%
Reduced Rate: 9%
Super Reduced Rate:
Hotel: 9%
Restaurant: 20%
Entertainment: 20%
Exhibitions/fairs: 20%
Car rental: 20%
Car repairs: 20%
Fuel: 20%
Tolls: NA
Transportation: 20%
Is VAT deductible?
Yes
No
Partially Not -
Finland
Standard Rate: 24%
Reduced Rate: 10/14%
Super Reduced Rate:
Hotel: 10%
Restaurant: 14%
Entertainment: 10%
Exhibitions/fairs: 10%
Car rental: 24%
Car repairs: 24%
Fuel: 24%
Tolls: NA
Transportation: 10%
Is VAT deductible?
Yes
No
Partially Not -
France
Standard Rate: 20%
Reduced Rate: 5.5/10%
Super Reduced Rate: 2.1%
Hotel: 10%
Restaurant: 10%
Entertainment: 10% or 20%
Exhibitions/fairs: 5.5% or 20%
Car rental: 20%
Car repairs: 20%
Fuel: 20%
Tolls: 20%
Transportation: 10%
Is VAT deductible?
Yes
No
Partially Not -
Germany
Standard Rate: 19%
Reduced Rate: 7%
Super Reduced Rate:
Hotel: 7%
Restaurant: 19%
Entertainment: 19%
Exhibitions/fairs: 7%
Car rental: 19%
Car repairs: 19%
Fuel: 19%
Tolls: NA
Transportation: 7% or 19%
Is VAT deductible?
Yes
No
Partially Not -
Greece
Standard Rate: 23%
Reduced Rate: 6.5/13%
Super Reduced Rate:
Hotel: 6.5%
Restaurant: 13%
Entertainment: 13%
Exhibitions/fairs: 6.5% or 13%
Car rental: 23%
Car repairs: 23%
Fuel: 23%
Tolls: NA
Transportation: 13%
Is VAT deductible?
Yes
No
Partially Not -
Hungary
Standard Rate: 27%
Reduced Rate: 5/18%
Super Reduced Rate:
Hotel: 18%
Restaurant: 27%
Entertainment: 27%
Exhibitions/fairs: 27%
Car rental: 27%
Car repairs: 27%
Fuel: 27%
Tolls: 27%
Transportation: 27%
Is VAT deductible?
Yes
No
Partially Not -
Ireland
Standard Rate: 23%
Reduced Rate: 9/13.5%
Super Reduced Rate: 4.8%
Hotel: 9%
Restaurant: 9/13.5%
Entertainment: 9%
Exhibitions/fairs: 9%
Car rental: 23%
Car repairs: 23%
Fuel: 23%
Tolls: 23%
Transportation: NA
Is VAT deductible?
Yes
No
Partially Not -
Italy
Standard Rate: 22%
Reduced Rate: 10%
Super Reduced Rate: 4%
Hotel: 10%
Restaurant: 10%
Entertainment: 22%
Exhibitions/fairs: 10%
Car rental: 22%
Car repairs: 22%
Fuel: 22%
Tolls: 22%
Transportation: 10%
Is VAT deductible?
Yes
No
Partially Not -
Latvia
Standard Rate: 21%
Reduced Rate: 12%
Super Reduced Rate:
Hotel: 12%
Restaurant: 21%
Entertainment: 21%
Exhibitions/fairs: 21%
Car rental: 21%
Car repairs: 21%
Fuel: 21%
Tolls: NA
Transportation: 12%
Is VAT deductible?
Yes
No
Partially Not -
Lithuania
Standard Rate: 21%
Reduced Rate: 5/9%
Super Reduced Rate:
Hotel: 9%
Restaurant: 21%
Entertainment: 21%
Exhibitions/fairs: 21%
Car rental: 21%
Car repairs: 21%
Fuel: 21%
Tolls: NA
Transportation: 21%
Is VAT deductible?
Yes
No
Partially Not -
Luxembourg
Standard Rate: 17%
Reduced Rate: 8%
Super Reduced Rate: 3%
Hotel: 3%
Restaurant: 3%
Entertainment: 3% or 17%
Exhibitions/fairs: 3%
Car rental: 17%
Car repairs: 17%
Fuel: 17%
Tolls: NA
Transportation: 3%
Is VAT deductible?
Yes
No
Partially Not -
Malta
Standard Rate: 18%
Reduced Rate: 5/7%
Super Reduced Rate:
Hotel: 7%
Restaurant: 18%
Entertainment: 18%
Exhibitions/fairs: 5%
Car rental: 18%
Car repairs: 18%
Fuel: 18%
Tolls: NA
Transportation: 0% or 18%
Is VAT deductible?
Yes
No
Partially Not -
Netherlands
Standard Rate: 21%
Reduced Rate: 9%
Super Reduced Rate:
Hotel: 9%
Restaurant: 9%
Entertainment: 9% or 21%
Exhibitions/fairs: 9%
Car rental: 21%
Car repairs: 21%
Fuel: 21%
Tolls: NA
Transportation: 9%
Is VAT deductible?
Yes
No
Partially Not -
Poland
Standard Rate: 23%
Reduced Rate: 5/8%
Super Reduced Rate:
Hotel: 8%
Restaurant: 8%
Entertainment: 8%
Exhibitions/fairs: 8%
Car rental: 23%
Car repairs: 23%
Fuel: 23%
Tolls: 8%
Transportation: 8%
Is VAT deductible?
Yes
No
Partially Not -
Portugal
Standard Rate: 23%
Reduced Rate: 6/13%
Super Reduced Rate:
Hotel: 6%
Restaurant: 23%
Entertainment: 23%
Exhibitions/fairs: 13%
Car rental: 23%
Car repairs: 23%
Fuel: 23%
Tolls: 23%
Transportation: 6%
Is VAT deductible?
Yes
No
Partially Not -
Romania
Standard Rate: 19%
Reduced Rate: 5%
Super Reduced Rate:
Hotel: 5%
Restaurant: 5-19%
Entertainment: 9% or 19%
Exhibitions/fairs: 9%
Car rental: 19%
Car repairs: 19%
Fuel: 19%
Tolls: 19%
Transportation: 19%
Is VAT deductible?
Yes
No
Partially Not -
Slovakia
Standard Rate: 20%
Reduced Rate: 10%
Super Reduced Rate:
Hotel: 10%
Restaurant: 20%
Entertainment: 20%
Exhibitions/fairs: 20%
Car rental: 20%
Car repairs: 20%
Fuel: 20%
Tolls: NA
Transportation: 20%
Is VAT deductible?
Yes
No
Partially Not -
Slovenia
Standard Rate: 22%
Reduced Rate: 9.5%
Super Reduced Rate:
Hotel: 9.5%
Restaurant: 22% or 9.5%
Entertainment: 9.5%
Exhibitions/fairs: 9.5%
Car rental: 22%
Car repairs: 22%
Fuel: 22%
Tolls: 22%
Transportation: 9.5%
Is VAT deductible?
Yes
No
Partially Not -
Spain
Standard Rate: 21%
Reduced Rate: 10%
Super Reduced Rate: 4%
Hotel: 10%
Restaurant: 10%
Entertainment: 21%
Exhibitions/fairs: 21%
Car rental: 21%
Car repairs: 21%
Fuel: 21%
Tolls: 21%
Transportation: 10%
Is VAT deductible?
Yes
No
Partially Not -
Sweden
Standard Rate: 25%
Reduced Rate: 6/12%
Super Reduced Rate:
Hotel: 12%
Restaurant: 12%
Entertainment: 25%
Exhibitions/fairs: 6%
Car rental: 25%
Car repairs: 25%
Fuel: 25%
Tolls: NA
Transportation: 6%
Is VAT deductible?
Yes
No
Partially Not
This publication contains general information only and is not a professional advice or services. You should not make any decision on the basis of this information but you should consult a qualified professional.
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