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.
The low rate was temporarily reduced from 12 to 6 percent
- from and including 1 April 2020
- to and including 30 September 2021