The standard VAT rate is 20%, which applies to all transactions that are not expressly subject to another rate.

The Reduced VAT rates are 5,5% and 10%.

The 5.5% VAT rate applies in particular to foodstuffs, equipment and services for the disabled, gas and electricity subscriptions, the supply of meals in school canteens, books on any medium, ticket sales for live performances and films, and work to improve the energy quality of housing.

The 10% VAT rate applies to passenger transportation, catering, home improvement, lodging, and hotels.

A special VAT rate of 2.1%, applies to print and online press publications, as well as medical drugs reimbursed by social security.