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.
The low rate will be temporarily reduced from 12 to 6 percent
The change will be in effect
- from and including 1 April 2020
- to and including 30 September 2021
The low rate applies to passenger transport, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks and experience centres, among other things.
The change is part of the package of measures in connection with the coronavirus situation.
|
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.