Value added tax

Rate

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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.

The rate applies for the income year 2017

If you need rates for the tax return, you must check the rates for 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

General rate 25% 
Food products 15%
Passenger transport, cinema tickets, room hire * 10%

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

VAT rates for:

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