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.
Spain | |
| standard | 21% Most goods and services. Also alcohol and tobacco. Sale of new commercial premises and buildings intended for demolition. |
| reduced | 10% Most foodstuffs and animal feed, restaurant and catering services (including, for example, alcohol served in a restaurant), accommodation and passenger transport. Admission fees to cinemas, theatres, concerts, cultural performances, museums and amateur sports events. Sale of a new dwelling by a developer. 4% tipo superreducido Certain basic foodstuffs. Books, newspapers and periodicals. Medicines, sanitary towels, tampons, panty liners and non-medicinal contraceptives. Subsidised social housing. |
| Upcoming changes: | |
| 1 Dec 2026 | The rental of a furnished apartment or dwelling to the same tenant for no more than 30 nights changes from being VAT-exempt to being subject to the 10% rate. If the rented property is the landlord’s habitual residence, the VAT exemption continues to apply. The 10% rate is also extended to renovation and repair work that meets certain conditions on dwellings intended to be let as habitual residences. Application of the reduced rate to renovation and repair work on dwellings requires payment by one of the methods prescribed by law. The 4% rate is extended to protected dwellings with permanent or indefinite protected status when supplied by their developers. Spanish Tax Agency, Royal Decree-Law 29/2026 |
| Past changes: | |
| 1 Jul 2026 | |
| 1 Jun 2026 | The temporary 10% VAT rate on electricity, natural gas, biomass pellets and briquettes, and firewood ends, returning to 21%. Agencia Tributaria |
| 22 Mar 2026 | The VAT rate on electricity, natural gas and fuels, including petrol and diesel, is temporarily reduced from 21% to 10% in response to the Middle East crisis. For electricity, the reduction applies only to contracts with a contracted capacity of 10 kW or less and to social-tariff customers classified as severely vulnerable. The reduction also covers biomass pellets and briquettes, as well as firewood. BOE |
| 1 Jan 2025 | The temporary VAT rates of 2% and 7.5% end. Olive oil permanently moved to the 4% rate. Seed oils and pasta returned to 10%. European Commission |
| 1 Oct 2024 | The temporary zero VAT rate for some basic foodstuffs increases to a temporary 2%. The temporary 5% VAT rate for seed oils and pasta increases to a temporary 7.5%. Spanish Ministry of Finance |
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. Information last checked 19 Oct 2026. If you find errors in the information, please let us know. Read our editorial principles.
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-
Articles:
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.