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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. |
| zero rate | Donations of goods to non-profit organisations. |
| exempt with deduction | Export of goods outside the EU VAT area, including shipments to the Canary Islands, Ceuta and Melilla. Intra-Community supply of goods to another EU country when the conditions for exemption are met. |
| exempt without deduction | Healthcare and medical care, dental care, qualifying education. Financial and insurance services. Rental of dwellings for residential use, sale of a used dwelling. Certain social, cultural and sports services provided by public or non-profit bodies, certain services of writers, composers and visual artists, postal services forming part of the universal service, as well as lotteries and gambling. |
| out of scope | Work performed under an employment relationship, transfer of a business, certain free samples and promotional items, certain activities carried out by public authorities. Compensation for damages. |
| reverse charge | Services supplied by a company not established in the Spanish VAT territory to a company established in that territory. Certain works for land development or for the construction or renovation of buildings, certain real estate sales, sales of scrap and recycled materials, trade in certain precious metals and emission allowances. Sale of mobile phones, game consoles, laptops and tablets to resellers or other businesses, if in the latter case the total amount excluding VAT per invoice for these products exceeds EUR 10,000. |
| margin scheme | Resale of second-hand goods as well as works of art, collectors’ items and antiques, for example when the goods have been purchased from a private individual or from another reseller applying the margin scheme (REBU). The tax is calculated on the profit margin. Also the special scheme for travel agencies and tour operators when they use services purchased from other businesses to carry out the trip. VAT Margin Scheme calculator |
| equivalence surcharge | Recargo de equivalencia: Special VAT scheme for certain retailers. The trader pays, in addition to VAT, the equivalence surcharge on purchases of goods. When selling to the final consumer, the trader charges VAT in the normal way. However, the trader does not make deductions or remit VAT to the tax authorities, as this is replaced by the surcharge. When the VAT rate is 21%, the surcharge is 5.2%, making the total 26.2%. When the rate is 10%, the surcharge is 1.4%, making the total 11.4%. When the rate is 4%, the surcharge is 0.5%, making the total 4.5%. For tobacco products, the rate is 21% and the surcharge is 1.75%, making the total 22.75%. |
| 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. The information was checked on 16 Sep 2026.
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-
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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