2025年各国增值税率
查看2025年各国最新增值税率。欧盟增值税、英国20%、德国19%、法国20%等。官方税率更新自欧盟委员会和英国税务海关总署。
| 国家 | 标准税率 | 减免税率 | 零税率 | 免税 |
|---|---|---|---|---|
| Austria AT | 20% | 13%, 10% | ✓ | ✓ |
| Belgium BE | 21% | 12%, 6% | ✓ | ✓ |
| Bulgaria BG | 20% | 9% | ✓ | ✓ |
| Croatia HR | 25% | 13%, 5% | ✓ | ✓ |
| Cyprus CY | 19% | 9%, 5% | ✓ | ✓ |
| Czechia CZ | 21% | 12%, 10% | ✓ | ✓ |
| Denmark DK | 25% | 无 | ✓ | ✓ |
| Estonia EE | 22% | 9%, 5% | ✓ | ✓ |
| 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 | 16% | 13%, 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% | ✓ | ✓ |
来源：欧盟委员会增值税数据库、英国税务海关总署