Last Update: February 6, 2021
Click the name of the country in case you want to see the country specific news.
To add: Ireland temporaily reduced its standard VAT rate from 23 to 21 as of Sept 1, 2020 till Feb 28, 2021. As of March 1, 2021, the standard VAT rate in Oreland will increase gain to 23%
| VAT RATE CHANGES | |||||
| Country | Start date | End date (if appplicable) | Old rate | New rate | Scope |
| Austria | 31/12/2021 | 5% | 20% | Temporary application of a reduced VAT rate of 5% in the gastronomy, culture and publishing sectors shall be prolonged to last until 31 December 2021 | |
| Belarus | VAT rate changes for repairs of vehicles, foodstuffs, medicies, medical devices, etc | ||||
| Belgium | 31/03/2021 | 6% | Mouth masks and hydroalcoholic gels | ||
| Belgium | 01/01/2021 | 31/12/2022 | 6% | Demolition and reconstruction of private residences | |
| Belgium | 01/01/2021 | 12% | 6% | Temporary VAT cut on hospitality for COVID | |
| Botswana | 01/04/2021 | 12% | 14% | Increase standard VAT rate | |
| Bulgaria | 31/12/2021 | 20% | 9% | (1) Restaurant and catering services, which consist of supply of cooked and uncooked food, except for services, which consist of supply of spirits. (2) Supply of books on physical carriers or by electronic means (including textbooks, training aids, drawing books, etc.), but excluding editions with advertising content and editions where the content is mostly musical or audio-visual and (3) diapers for babies. | |
| Czech Republic | 16/08/2022 | 15% | 10% | VAT cut on accomodation; sporting & cultural events | |
| Czech republic | Proposal: reduce VAT on women’s menstrual aids | ||||
| European Union | 31/12/2022 | 0% | VAT Relief on Vaccines and Test Kits for EU hospitals, medical practitioners and individuals. This measure is applicable in all EU Member States | ||
| Finland | 30/04/2021 | 0% | Exemption for domestic sales of goods used for the prevention, testing and treatment of covid-19 infection and intra-Community acquisitions from other Member States | ||
| Germany | 31/12/2022 | 19% | VAT cut for COVID resturants; catering | ||
| Greece | 01/05/2021 | 6% | Reduced VAT Rate for PPEs | ||
| Greece | 30/04/2021 | 24% | 13% | Temporary VAT cut for COVID transport; non-alcholic drinks | |
| Greece | 01/07/2021 | – | – | Holiday islands discounted VAT rate – 30 percent discount on VAT rates for goods and services | |
| Greece | 30/04/2021 | 6% | Reduced VAT Rate for PPEs | ||
| Hungary | 08/02/2021 | 27% | 5% | Temporary VAT cut for COVID on take-away food | |
| Hungary | 01/01/2021 | 31/12/2022 | 27% | 5% | Reduced VAT Rate for New Residential Properties |
| Ireland | 01/09/2020 | 30/04/2021 | 23% | 21% | Ending of temporary VAT cut for COVID |
| Ireland | 01/01/2022 | 13.5% | 9% | Ending of temporary VAT cut on tourism and hospitality for COVID | |
| Isle of Man | 31/03/2021 | 5% | Temporary VAT reduced rate on hospitality and catering | ||
| Jamaica | 01/04/2021 | 16.5% | 15% | Temporary VAT cut on hospitality for COVID | |
| Malaysia | 01/07/2021 | 6% | 0% | Temporary VAT cut on tourism | |
| Malta | 31/12/2022 | 5% | Vitro diagnostic devices | ||
| Mexico | 01/01/2021 | 31/12/2024 | 16% | 8% | VAT at Southern and Northern border regions |
| Mozambique | 31/12/2023 | 0% | VAT Exemption for Sugar, Cooking Oil, and Soap | ||
| Netherlands | 30/06/2021 | 0% | Face masks, outsourcing of healthcare workers and COVID-19 vaccines and testing kits | ||
| Netherlands | Not known yet | 9% | Online sports services by gyms | ||
| Norway | 01/06/2021 | 6% | 12% | Further extension??? | |
| Oman | 01/04/2021 | 0% | 5% | Introduction of VAT | |
| Portugal | Permanent | 6% | Reduced rate on face masks and hand sanitizer sold to general public | ||
| Portugal | 30/04/2021 | 0% | Supplies of goods necessary to combat the effects of the COVID-19 outbreak by the State and other public bodies or by non-profit organizations is | ||
| Suriname | 02/02/2021 | 10% | 12% | Imports | |
| Turkey | 31/05/2021 | 18% | 8% | Temporary VAT cut on hotels, accomodation, domestic flights | |
| United Arab Emirates | 01/09/2020 | 28/02/2021 | 5% | 0% | Temporary zero-rating of personal protective equipment (PPE) |
| UK | 31/03/2021 | 20% | 5% | Temporary VAT cut on tourism and hospitality for COVID | |
| Uruguay | 04/04/2021 | 13% | 22% | Café and restaurtant services temporary VAT cut |
