Member States Super Reduced Rate Reduced Rate Standard Rate Belgium - 6/12 21 Bulgaria - 7 20 Czech Republic - 10 20 Denmark - - 25 Germany - 7 19 Estonia - 9 20 Greece - 6.5/13 23 Spain 4 8 18 France 2.1 5.5 19.6 Ireland 4.8 13.5 21 Italy 4 10 20 Cyprus - 5 / 8 15 Latvia - 12 22 Lithuania - 5 / 9 21 Luxembourg 3 6 / 12 15 Hungary - 5 / 18 25 Malta - 5 18 Netherlands - 6 19 Austria - 10 20 Poland 5/8 23 Portugal - 6 / 13 20 Romania - 5/9 24 Slovenia - 8.5 20 Slovak Republic - 10 20 Finland - 9/ 13 23 Sweden - 6 / 12 25 United Kingdom - 5 20

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