VAT rates

As of 2026 the standard VAT rate is 20%, with reduced rates of 10% and 1%. The calculator works from net or gross.

Hospitality, food and some services use reduced rates. Export-registered supplies, full exemptions and reverse-charge lines sit outside this calculator; the base is cut on the file.

The standard rate is 20 percent. Hospitality and a band of food are 10 percent; basic food and newspapers sit at 1 percent. The rate is chosen from the nature of the supply and the invoice regime — a round percentage on a website is not the invoice line.

On foreign-owned and free-zone files, exemption, export and reverse charge are separate lines on the same VAT-1. This page is the desk’s 2026 working note in English.

Standard

%20

Reduced

%10

Super-reduced

%1

Demo figures; confirm against the communiqué and the live file.