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VAT is 30% lower than in mainland Greece. Chios, Kos, Lesbos and Samos qualify for the reduction as long as migrant reception facilities are in operation there. Additionally, since 1 January 2026, the reduction applies to the islands of the North Aegean region, Samothraki and the islands of the Dodecanese with a population of no more than 20,000. The reduction does not apply to tobacco products or means of transport.
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
| See also: | VAT Margin Scheme calculator |
| Percentage calculator |
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Greece, Aegean Islands | |
| standard | 17% Goods and services taxed at |
| reduced | 9% Corresponds to the 4% Corresponds to the 3% Corresponds to the |
| zero rate | 0% COVID-19 vaccines under tariff heading EX 3002 approved by the European Commission or an EU Member State. This specific rule does not generally cover all vaccines, diagnostic tests or medical services. Input VAT remains deductible under the normal rules. |
| exempt with deduction | Exports of goods outside the EU and intra-Community supplies where the substantive and documentary conditions are met. Certain international transport and transactions involving ships or aircraft qualify under specific conditions. Related input VAT remains deductible. A sale is not automatically exempt merely because the customer is abroad. |
| exempt without deduction | Qualifying healthcare, social welfare and education. Insurance and specified financial services, gambling and many property lettings or transfers, subject to exceptions. Related input VAT is generally not deductible. The small-business exemption is described separately below. |
| out of scope | Employment and private sales outside economic activity, subject to the Code’s specific exceptions. Genuine compensation without a supply in return. Mount Athos is outside the territorial scope of VAT; transactions with the rest of Greece follow the special rules for third territories. Islands benefiting from reduced rates remain within the VAT area. |
| reverse charge | The customer accounts for VAT instead of the supplier in specified cases, including general-rule B2B services from a supplier not established in Greece. Article 45 also covers certain recyclable waste and greenhouse-gas emission allowances, and mobile phones, games consoles, tablets and laptops where the buyer is a taxable person entitled to input VAT deduction. A special rule applies to certain property works for contracting authorities that own the works and are taxable persons with deduction rights; it does not cover all construction work. Reverse charge is not a 0% rate. |
| margin scheme | The Article 52 margin scheme can apply to second-hand goods, works of art, collectors’ items and antiques bought for resale, for example from a private person or another dealer using the scheme. VAT is calculated on the positive selling-price-minus-purchase-price margin, excluding VAT itself. It is not separately shown as deductible VAT for the buyer. Annex III reduced rates cannot be combined with the scheme for art, collectors’ items and antiques. Additional conditions apply to imports and purchases from creators; opting into the scheme in these cases requires that no reduced rate was applied to the purchase or import. VAT Margin Scheme calculator. |
| small businesses and new buildings | Small businesses: The domestic exemption is optional. Relevant annual turnover in Greece must not exceed EUR 10,000 in either the preceding or current tax year. Input VAT is not deductible. Exceeding the threshold triggers normal VAT treatment from the whole transaction that takes turnover over the limit. Businesses established in another EU Member State can use the cross-border exemption in Greece with Greek turnover of at most EUR 10,000 and EU turnover of at most EUR 100,000 in both years, following prior notification and confirmation of the relevant EX identification by their Member State of establishment. New buildings: The VAT suspension for developers admitted to the Article 70 scheme runs until 31 December 2026. Property transfer tax applies instead of VAT, with suspension and adjustment rules for input VAT deduction. This is not a general reduction in VAT on construction services. |
| Past changes: | |
| 1 Jan 2026 | The VAT suspension for properties of developers covered by the scheme continues until 31 December 2026 instead of expiring on 31 December 2025. Property transfer tax applies; this is not a general VAT rate reduction. Ministry of Economy and Finance |
| 1 Jan 2026 | The 30% rate reduction extends to islands in the North Aegean Region, the Evros Regional Unit (Samothrace) and the Dodecanese with at most 20,000 inhabitants according to the latest census and official list. The mappings are 24% → 17%, 13% → 9%, 6% → 4% and 4% → 3%. Leros retains the reduction under the population rule. The separate arrangement for Lesbos, Kos, Samos and Chios continues. AADE |
| 28 Jul 2025 | Imports of works of art, collectors’ items and antiques, and supplies of specified works of art by their creators or successors, move from 13% to 6%. On qualifying islands the corresponding rates are 9% and 4%. The reduction does not apply to margin-scheme sales. Law 5222/2025, Articles 236 and 275 (AADE) |
| 1 Jan 2025 | The new small-business scheme extends eligibility for exemption to cross-border activity within the EU, subject to admission and EX identification. Greece’s threshold remains EUR 10,000; the cross-border exemption also has an EU turnover limit of EUR 100,000. This is an exemption without input VAT deduction, not a rate change. AADE |
| 1 Jul 2024 | Coffee, cocoa, tea, chamomile and other infusions served for consumption on the premises move from 13% to 24%. On qualifying islands the corresponding rates are 9% and 17%. Non-alcoholic drinks sold for takeaway or delivery without an on-premises catering service remain at the reduced rate. AADE, Ε.2047/2024 (Forin.gr) |
| 1 Nov 2023 | A 4% rate is introduced for contracted services exclusively intended to overcome or remove architectural barriers for persons with disabilities. On islands qualifying for the 30% reduction, the corresponding rate is 3%. Law 5057/2023, Article 31 (TaxHeaven) |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 18 Sep 2026.
United Kingdom | ||
| standard | 20% | |
| reduced | 5% | |
Afghanistan | ||
| standard | 10% | |
Andorra | ||
| higher | 9.5% | |
| standard | 4.5% | |
| reduced | 2.5% 1% | |
Brazil | ||
| ICMS | 18% ICMS 12% ICMS 7% ICMS | |
| Other taxes | 2-5% ISS 7.6% COFINS 3% COFINS 1.65% PIS 0.65% PIS 0.9% CBS 0.1% IBS | |
Canada | ||
| GST/HST | 15% NB, NL, PE 14% NS 13% ON 5% AB, BC, MB, NT, NU, QC, SK, YT | |
| PST | 9.975% QC 7% BC, MB 6% SK | |
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
Cape Verde | ||
| standard | 15% | |
| reduced | 10% 8% | |
Central African Republic | ||
| standard | 19% | |
| reduced | 5% | |
https://www.healyconsultants.com/central-african-republic-company-registration/accounting-legal/
Costa Rica | ||
| standard | 13% | |
| reduced | 4% 2% 1% | |
Cuba | ||
| standard | 10% | |
https://www.periodismodebarrio.org/2021/03/los-impuestos-en-cuba-explicados/
Dominican Republic | ||
| ITBIS | 18% | |
| ITBIS, reduced | 16% | |
Finland | ||
| standard | 25.5% | |
| reduced | 13.5% 10% | |
https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/
Guinea-Bissau | ||
| standard | 19% | |
| reduced | 10% 5% | |
Honduras | ||
| ISV, higher | 18% | |
| ISV | 15% | |
Iceland | ||
| standard | 24% | |
| reduced | 11% | |
https://www.government.is/ministries/ministry-of-finance-and-economic-affairs/
Ivory Coast | ||
| higher | 21.31% | |
| standard | 18% | |
| reduced | 9% | |
Jamaica | ||
| GCT, higher | 25% | |
| GCT | 15% | |
| GCT, reduced | 10% | |
Japan | ||
| standard | 10% | |
| reduced | 8% | |
https://www.nta.go.jp/english/taxes/consumption_tax/index.htm
Luxembourg | ||
| standard | 17% | |
| reduced | 14% 8% 3% | |
Madagascar | ||
| standard | 20% | |
| reduced | 5% | |
Malaysia | ||
| general rates | 10% 8% | |
| specified rates | 6% 5% | |
Monaco | ||
| standard | 20% | |
| reduced | 10% 5.5% 2.1% | |
https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/vat
Montenegro | ||
| standard | 21% | |
| reduced | 15% 7% | |
Mozambique | ||
| standard | 16% | |
| reduced | 5% | |
https://www.at.gov.mz/por/Processos-Fiscais/Imposto-sobre-o-Valor-Acrescentado-IVA
Netherlands | ||
| standard | 21% | |
| reduced | 9% | |
New Caledonia | ||
| higher | 22% | |
| standard | 11% | |
| reduced | 6% 3% 1% | |
https://dsf.gouv.nc/professionnels-impots-et-taxes/la-taxe-generale-sur-la-consommation-tgc
Niger | ||
| standard | 19% | |
| reduced | 10% 5% | |
https://service-public.ne/fr/demarche/la-taxe-sur-la-valeur-ajoutee-ou-tva
North Macedonia | ||
| standard | 18% | |
| reduced | 10% 5% | |
Panama | ||
| ITBMS, higher | 15% 10% | |
| ITBMS | 7% | |
Peru | ||
| IGV | 18% | |
| IGV, small restaurants and hotels | 10.5% | |
https://orientacion.sunat.gob.pe/impuesto-general-las-ventas-igv-empresas
Portugal, Azores | ||
| standard | 16% | |
| reduced | 9% 4% | |
Portugal, Madeira | ||
| standard | 22% | |
| reduced | 12% 4% | |
Puerto Rico | ||
| IVU | 11.5% | |
| B2B services | 4% | |
Saint Lucia | ||
| standard | 12.5% | |
| reduced | 10% | |
http://irdstlucia.gov.lc/index.php/component/content/category/33-faqs-vat
Senegal | ||
| standard | 18% | |
| reduced | 10% | |
https://senegalservices.sn/demarche/remplir-une-declaration-de-taxe-sur-la-valeur-ajoutee-tva
Seychelles | ||
| standard | 15% | |
Sierra Leone | ||
| GST | 15% | |
https://www.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax
Slovakia | ||
| standard | 23% | |
| reduced | 19% 5% | |
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane
Spain, Canary Islands | ||
| IGIC, higher | 20% 15% 9.5% | |
| IGIC | 7% | |
| IGIC, reduced | 5% 3% 1% | |
https://www3.gobiernodecanarias.org/tributos/atc/w/igic-impuesto-general-indirecto-canario-
Spain, Ceuta | ||
| IPSI, higher | 10% 9% 6% 5% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Spain, Melilla | ||
| IPSI, higher | 10% 8% 7% 5% 4% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Switzerland | ||
| standard | 8.1% | |
| reduced | 3.8% 2.6% | |
Tajikistan | ||
| standard | 14% | |
Togo | ||
| standard | 18% | |
https://www.otr.tg/index.php/fr/impots/nomenclature-fiscale/impots-indirects-tva-taf.html
Ukraine | ||
| standard | 20% | |
| reduced | 14% 7% | |
https://ukraineinvest.gov.ua/en/analytics-research/overview-of-taxation/
Calculate United States Sales Tax. Sales Tax in US varies by location. There is base sales tax by most of the states. Counties, cities and districts impose their own local taxes. See California, Texas, Florida, New York, Pennsylvania, etc.
Uzbekistan | ||
| standard | 12% | |
| reduced | 6% | |
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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