Tipos de IVA por país 2025
Consulte los últimos tipos de IVA por país en 2025. IVA de la UE, Reino Unido 20%, Alemania 19%, Francia 20% y más. Tipos oficiales actualizados por la Comisión Europea y HMRC.
| País | Tipo general | Tipos reducidos | Tipo cero | Exento |
|---|---|---|---|---|
| Austria AT | 20% | 13%, 10% | ✓ | ✗ |
| Belgium BE | 21% | 12%, 6% | ✓ | ✗ |
| Bulgaria BG | 20% | 9% | ✓ | ✗ |
| Croatia HR | 25% | 13%, 5% | ✓ | ✗ |
| Cyprus CY | 19% | 9%, 5% | ✓ | ✗ |
| Czech Republic CZ | 21% | 15%, 10% | ✓ | ✗ |
| Denmark DK | 25% | Ninguno | ✓ | ✗ |
| Estonia EE | 22% | 9% | ✓ | ✗ |
| Finland FI | 24% | 14%, 10% | ✓ | ✗ |
| France FR | 20% | 10%, 5.5%, 2.1% | ✗ | ✗ |
| Germany DE | 19% | 7% | ✓ | ✗ |
| Greece GR | 24% | 13%, 6% | ✓ | ✗ |
| Hungary HU | 27% | 18%, 5% | ✓ | ✗ |
| Ireland IE | 23% | 13.5%, 9%, 4.8% | ✓ | ✗ |
| Italy IT | 22% | 10%, 5%, 4% | ✗ | ✗ |
| Latvia LV | 21% | 12%, 5% | ✓ | ✗ |
| Lithuania LT | 21% | 9%, 5% | ✓ | ✗ |
| Luxembourg LU | 17% | 14%, 8%, 3% | ✓ | ✗ |
| Malta MT | 18% | 7%, 5% | ✓ | ✗ |
| Netherlands NL | 21% | 9% | ✓ | ✗ |
| Poland PL | 23% | 8%, 5% | ✓ | ✗ |
| Portugal PT | 23% | 13%, 6% | ✓ | ✗ |
| Romania RO | 19% | 9%, 5% | ✓ | ✗ |
| Slovakia SK | 20% | 10% | ✓ | ✗ |
| Slovenia SI | 22% | 9.5%, 5% | ✓ | ✗ |
| Spain ES | 21% | 10%, 4% | ✗ | ✗ |
| Sweden SE | 25% | 12%, 6% | ✓ | ✗ |
| United Kingdom UK | 20% | 5% | ✓ | ✗ |
Fuentes: base de datos de IVA de la Comisión Europea, HMRC