VAT Calculator Europe 2026
Professional VAT calculator for businesses and accountants, supporting all 27 EU member states with updated 2026 tax rates.
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Calculate from net price → other amounts
VAT rate
• Estonia standard rate: 24% (from 01.07.2025) • Reduced rates: 13% and 9% • EU lowest: Luxembourg 16% • EU highest: Hungary 27%
Detailed calculation
Product list
| Product/Service | Net price | KM % | VAT amount | Gross price |
|---|---|---|---|---|
| TOTAL | 0.00 € | - | 0.00 € | 0.00 € |
Every EU rate, always current
- 27 EU countries + UK, Switzerland, Norway — every VAT rate in one place
- Up-to-date 2026 rates — Estonia 24%, Slovakia 23%, Finland 25.5%
- Three-way calculation — enter net, VAT or gross; the rest is instant
- Multiple items — calculate products with different rates at once
- All rate types — standard, reduced, super-reduced and zero rate
- Calculation history — save and reload previous calculations
Comprehensive VAT Guide for Businesses and Accountants 2026
1. VAT Fundamentals
What is VAT (Value Added Tax)?
VAT (Value Added Tax) is a consumption tax paid by the end consumer when purchasing goods and services. It is an indirect tax added at each stage of production and distribution, but the tax burden ultimately falls on the consumer.
2. European Union VAT Rates 2026
The EU has harmonized VAT rules, but each member state sets its own rates within certain limits:
- Standard rate: minimum 15% (ranges 16–27% across the EU)
- Reduced rates: up to two rates, minimum 5%
- Super-reduced rate: below 5% (certain goods/services)
- Zero rate: 0% (exports, international transport, etc.)
| Country | Standard | Reduced | Super-reduced |
|---|---|---|---|
| Estonia | 24% | 13%, 9% | — |
| Luxembourg | 16% | 7%, 13% | 3% |
| Germany | 19% | 7% | — |
| Finland | 25.5% | 10%, 14% | — |
| Hungary | 27% | 5%, 18% | — |
* Estonia's VAT rose to 24% from 01.07.2025 (temporary security tax until 2028).
3. Practical Examples
Example 1 — Adding VAT (Estonia 24%)
Computer. Net price €1,000 · VAT (24%) = 1,000 × 0.24 = €240 · Gross price = 1,000 + 240 = €1,240.
Example 2 — Removing VAT (Estonia 24%)
Phone. Gross price €620 · Net price = 620 ÷ 1.24 = €500 · VAT amount = 620 − 500 = €120.
Example 3 — Reduced rate (9%)
Textbook. Net price €20 · VAT (9%) = 20 × 0.09 = €1.80 · Gross price = 20 + 1.80 = €21.80.
4. Cross-Border E-Commerce and OSS
One-Stop-Shop (OSS) system
The EU's OSS system simplifies cross-border e-commerce:
- Threshold: €10,000 per year for distance sales to other member states
- Above the threshold: the destination country's VAT rate applies
- OSS registration: declare all EU sales in one country
- IOSS: Import One-Stop-Shop for goods up to €150
VAT Calculation Formulas
Adding VAT (net → gross)
VAT = Net price × (VAT rate / 100) Gross price = Net price + VAT = Net price × (1 + VAT rate / 100)Removing VAT (gross → net)
Net price = Gross price / (1 + VAT rate / 100) VAT = Gross price − Net priceAll EU VAT Rates 2026 — Complete Table
| Country | Code | Standard | Reduced |
|---|---|---|---|
| Austria | AT | 20% | 10%, 13% |
| Belgium | BE | 21% | 6%, 12% |
| Bulgaria | BG | 20% | 9% |
| Croatia | HR | 25% | 5%, 13% |
| Cyprus | CY | 19% | 5%, 9% |
| Czech Republic | CZ | 21% | 10%, 15% |
| Denmark | DK | 25% | — |
| Estonia | EE | 24% | 13%, 9% |
| Finland | FI | 25.5% | 10%, 14% |
| France | FR | 20% | 5.5%, 10% |
| Germany | DE | 19% | 7% |
| Greece | EL | 24% | 6%, 13% |
| Hungary | HU | 27% | 5%, 18% |
| Ireland | IE | 23% | 9%, 13.5% |
| Italy | IT | 22% | 5%, 10% |
| Latvia | LV | 21% | 5%, 12% |
| Lithuania | LT | 21% | 5%, 9% |
| Luxembourg | LU | 16% | 7%, 13% |
| Malta | MT | 18% | 5%, 7% |
| Netherlands | NL | 21% | 9% |
| Poland | PL | 23% | 5%, 8% |
| Portugal | PT | 23% | 6%, 13% |
| Romania | RO | 19% | 5%, 9% |
| Slovakia | SK | 23% | 19%, 5% |
| Slovenia | SI | 22% | 5%, 9.5% |
| Spain | ES | 21% | 10% |
| Sweden | SE | 25% | 6%, 12% |
Frequently Asked Questions About VAT
What is the standard VAT rate in Estonia in 2026?
Estonia's standard VAT rate is 24% (effective from 01.07.2025). This is a temporary security tax valid until the end of 2028. Reduced rates are 13% (accommodation) and 9% (books, medicines, etc.).
How do I calculate VAT from a gross price (reverse calculation)?
To find the net price from gross: Net price = Gross price / (1 + VAT rate/100). Example: Gross €124, VAT 24%. Net = 124 ÷ 1.24 = €100. VAT amount = 124 - 100 = €24.
What are the lowest and highest VAT rates in the EU?
Lowest: Luxembourg at 16% (the only country below 17%). Highest: Hungary at 27%. EU average: ~21.7%. The EU minimum requirement is 15%, with no maximum set.
Can I deduct input VAT?
Yes, VAT-registered businesses can deduct input VAT when the purchase is related to business activity, the invoice meets all requirements, the goods/services are not on the deduction exclusion list, and the invoice is properly recorded in accounting.
When is the VAT return due?
The VAT return must be filed by the 20th of the following month. Example: January VAT return → February 20th. Late penalty: 0.06% per day (21.9% annually). File electronically through the tax authority portal.
How does the reverse charge mechanism work?
Reverse charge means the buyer pays the VAT instead of the seller. It applies to construction services, scrap metal, certain real estate services, and intra-EU supplies of goods between VAT-registered businesses.
What is a VAT identification number?
A VAT ID number is the registration number of a VAT-registered business. Estonia: EE + 9 digits (e.g. EE100123456). Required on invoices over €1,000 (excl. VAT). Verify via EMTA or the EU VIES system.
What are the mandatory invoice requirements?
A VAT invoice must include: invoice number and date, seller and buyer details with VAT numbers, description and quantity of goods/services, unit price excluding VAT, VAT rate and amount, and total amount including VAT.
How does e-commerce VAT work in the EU?
Intra-EU e-commerce: below €10,000/year use your own country's VAT rate, above €10,000/year use the buyer's country rate. OSS registration allows declaring all EU sales in one country. Third-country imports: below €150 use IOSS, above €150 standard import + customs duties.
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VAT Calculator Europe 2026 last updated: April 2026 | Built by the Uku team · Käibemaksukalkulaator eesti keeles
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