Rate for:

Value added tax

Value added tax (VAT) is payable on sales of most goods and services. On this page, you will find the standard rates for VAT. Some sectors and areas have specific rates for VAT.


Normal rate

25%

Foodstuffs

15%

Passenger transport, cinema tickets, letting of rooms*

12%

*Passenger transport, accommodation, public broadcasting and entry to cinemas, sporting events, amusement parks and activity centres.