Economy > Government > Revenue > Tax > Sales tax, VAT or GST (reduced rate): Countries Compared
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DEFINITION:
Reduced rate.
No date was available from the Wikipedia article, so we used the date of retrieval.
COUNTRY |
DESCRIPTION |
|---|---|
| AustriaAustria | 10% for rental for the purpose of habitation, transportation of passengers, garbage collection, books and periodicals, food, revenues from artistic works. |
| BelgiumBelgium | 12% or 6% (for food or live necessary consumables) or 0% in some cases |
| BulgariaBulgaria | 7% or 0% |
| CroatiaCroatia | 10% or 5% (since 1 January 2013) |
| CyprusCyprus | 5% (8% for taxi and bus transportation) |
| Czech RepublicCzech Republic | 15% (food, medicines, books, public transport) |
| DenmarkDenmark | 0 |
| EstoniaEstonia | 9 |
| FinlandFinland | 14% or 10% |
| FranceFrance | 5.5% or 2.1% or 7% |
| GermanyGermany | 7% for foodstuffs (except luxury-), books, flowers etc., 0% for postage stamps. ( Heligoland always 0%) |
| GreeceGreece | 13% (6.5% for hotels and pharmacies) (8% and 4% on Aegean islands) |
| HungaryHungary | 18% or 5% |
| IrelandIreland | 13.5% or 9.0% or 4.8% or 0% |
| ItalyItaly | 10% (hotels, bars, restaurants and other tourism products, certain foodstuffs, plant protection products and special works of building restoration) or 4% (e.g. grocery staples, daily or periodical press and books, works for the elimination of architectural barriers, some kinds of seeds, fertilizers) |
| LatviaLatvia | 12% or 0% |
| LithuaniaLithuania | 9% or 5% |
| LuxembourgLuxembourg | 12% or 9% or 6% or 3% |
| MaltaMalta | 5% or 0% |
| NetherlandsNetherlands | 6% or 0% |
| PolandPoland | 8% or 5% or 0% |
| PortugalPortugal | 13% or 6% 12% or 5% in Madeira and 9% or 4% in Azores (Minimum 70% of mainland rate) |
| RomaniaRomania | 9% (medication, books, bread ) or 5% (first time buyers of new homes under special conditions) |
| SlovakiaSlovakia | 10 |
| SloveniaSlovenia | 9.5 |
| SpainSpain | date=April 2012}}</ref> 3% or 0% in Canary Islands |
| SwedenSweden | url= http://www.vatlive.com/country-guides/sweden/swedish-vat-compliance-and-rates/ |title=Swedish VAT compliance and rates |publisher=VAT Live |date= |accessdate=2014-01-25}}</ref> |
| United KingdomUnited Kingdom | 5% residential energy/insulation/renovations, feminine hygiene products, child safety seats and mobility aids and 0% for life necessities \u2013 basic food, water, prescription medications , medical equipment and medical supply , public transport , children's clothing, books and periodicals |
