EC TEDB · HMRC · rebuilt 2026-08-23
EU and UK VAT Rate Statistics
A single citable snapshot of current standard rates, schedule depth, and membership flags in this PlainVAT rebuild. Registry facts only.
- Jurisdictions
- 28
- Hungary standard
- 27%
- Luxembourg standard
- 17%
- at modal 21%
- 7
Browse country records, compare two jurisdictions, or the current-rate snapshot.
What this page answers
This rebuild holds 28 current VAT schedules. Standard rates run from Luxembourg 17% to Hungary 27%; 7 jurisdictions sit at the modal 21%. Schedule depth and standard-rate height are different ladders.
According to the European Commission TEDB VAT-rate registry and HMRC VAT guidance.
- 28
- jurisdictions in corpus
- 10 pp
- standard-rate span
- 21%
- modal (7 of 28)
- 5
- Ireland rate types
Totals are computed live from this portal's TEDB/HMRC rebuild. Standard-rate height is not a schedule-depth score, and neither is a filing recommendation.
Key findings
Short, attributable one-liners from the same live queries as the charts. Quote with the Cite this page block.
- This rebuild lists 28 jurisdictions (27 EU members plus the United Kingdom) and 85 current rate rows from the EC TEDB registry and HMRC.
- Published standard rates span 10 percentage points, from Luxembourg at 17% to Hungary at 27%.
- 7 of 28 jurisdictions currently publish a 21% standard rate, which is also the median.
- Ireland leads schedule depth with 5 distinct rate types, while Hungary leads standard-rate height at 27% (3 published types). Height and depth reorder.
- 27 of 28 jurisdictions have at least one reduced-rate row.
- Austria is the only jurisdiction in this rebuild with a parking-rate row (13%).
- 20 of 27 EU members are flagged euro-area (74.1%); 27 jurisdictions are flagged VIES-supported. The United Kingdom's standard rate is 20% with 3 published types (post-Brexit, not on VIES).
Highest current standard VAT rates
Jurisdictions by published rate type
By the numbers
- 85
- current rate rows
- 6
- distinct rate types
- 27
- VIES-supported flags
- 0
- single-type catalogs
How these totals are computed
Every figure is a SQL aggregate against PlainVAT's local rebuild of the European Commission
TEDB VAT-rate registry plus HMRC UK rows. Standard-rate height comes from
vat_rates where rate_type = 'standard'. Schedule depth is
COUNT(DISTINCT rate_type) per country. Euro-area and VIES flags come from
countries. No headline total is hand-typed.
Standard-rate height and schedule depth reorder (Hungary can lead the rate ladder while Ireland leads on published types). Both ladders are shown so a reader can see the difference. A missing reduced-rate row means this catalog does not currently hold that type for that country; it is not a legal finding that the country has no reduced rate. Full source handling lives on the methodology page.
Source: European Commission Taxation and Customs Union TEDB · HMRC Taxes in Europe Database VAT rates + HMRC VAT guidance · 2026 Figures are current published rates in this rebuild, not historical series or filing advice.
Use the data
Download the country-level standard-rate landscape behind these figures. The CSV is generated from the same live database this page queries.
Download rate-landscape CSVDerived aggregates are released under CC0 (public domain dedication). Cite PlainVAT and the underlying sources when you reuse the figures.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. This page's headline figures are SQL aggregates of the current TEDB/HMRC rate rows in the local rebuild, not hand-typed copy. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-08-23.