Current Member States Standard VAT rates Accession member states Standard VAT rates Austria 20% Cyprus 15% Austria (Jungholz/Mittelberg) 16% Estonia 18% Belgium 21% Hungary 25% Denmark 25% Latvia 18% Finland 22% Lithuania 18% France 19.6% Malta 15% Germany 16% Poland 22% Greece 18% Slovakia 19% (1) Ireland 21% Slovenia 20% Italy 20% Czech Republic 22% Luxembourg 15% Netherlands 19% Portugal 19% Spain 16% Sweden 25% United Kingdom 17.5% (1) Rate applicable as from 1st January 2004 (replaces the current rate of 20 %)
April 01 2004