# EU VAT Rates 2026 for Digital Products and SaaS, With Calculator

> All 27 EU VAT rates for digital products and SaaS in 2026, from 17% (Luxembourg) to 27% (Hungary), with a calculator and who must charge it.

Source: https://agentaos.ai/tools/eu-vat-rates-digital-products (canonical HTML page). Publisher: AgentaOS (Aristokrates OÜ, Estonia).

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# EU VAT rates 2026 for digital products

**Digital products and SaaS sold to EU consumers are taxed at the buyer’s country rate:** from 17% in Luxembourg to 27% in Hungary in 2026. Sellers outside the EU owe it from the first sale. All 27 rates below, with a calculator.

By [Panche Isajeski](https://agentaos.ai/about), founder of AgentaOS. Checked 18 October 2026. General information, not tax advice.

Calculator

## VAT on *your price*

Price before VATYour net price, in any currency Buyer’s countryVAT follows where the consumer is

VAT rate**0%**

VAT to collect and file**0**

Price the buyer pays**0**

Business buyers with a valid VAT number are usually charged no VAT (reverse charge); this is for consumers.

All 27 rates

## EU VAT rates, *highest first*

| Country     | Code | Standard rate |
|-------------|------|---------------|
| Hungary     | HU   | 27%           |
| Finland     | FI   | 25.5%         |
| Croatia     | HR   | 25%           |
| Denmark     | DK   | 25%           |
| Sweden      | SE   | 25%           |
| Estonia     | EE   | 24%           |
| Greece      | GR   | 24%           |
| Ireland     | IE   | 23%           |
| Poland      | PL   | 23%           |
| Portugal    | PT   | 23%           |
| Slovakia    | SK   | 23%           |
| Italy       | IT   | 22%           |
| Slovenia    | SI   | 22%           |
| Belgium     | BE   | 21%           |
| Czechia     | CZ   | 21%           |
| Latvia      | LV   | 21%           |
| Lithuania   | LT   | 21%           |
| Netherlands | NL   | 21%           |
| Romania     | RO   | 21%           |
| Spain       | ES   | 21%           |
| Austria     | AT   | 20%           |
| Bulgaria    | BG   | 20%           |
| France      | FR   | 20%           |
| Cyprus      | CY   | 19%           |
| Germany     | DE   | 19%           |
| Malta       | MT   | 18%           |
| Luxembourg  | LU   | 17%           |

EU standard VAT rates 2026 {.dir-prov}

Standard rates, which apply to SaaS and most digital services. Changes in the last two years: Slovakia 20% to 23% (1 January 2025), Estonia 22% to 24% (1 July 2025), Romania 19% to 21% (1 August 2025), Finland 24% to 25.5% (1 September 2024). Some countries apply a reduced rate to e-books and online publications; check the [European Commission’s Taxes in Europe Database](https://ec.europa.eu/taxation_customs/tedb/) for those. Checked 18 October 2026.

Who charges it

## Who must *collect EU VAT*

- **Selling to EU consumers from outside the EU**VAT is due from the first sale, at the buyer’s rate. You register for the EU’s non-Union One-Stop Shop (OSS) and file every quarter, or you sell through a merchant of record that charges and files it for you.
- **Selling from inside the EU**Below €10,000 a year of cross-border consumer sales you can charge your home rate; above it, the buyer’s rate through OSS.
- **Selling to EU businesses**With a valid VAT number, the buyer usually accounts for the VAT (reverse charge) and you charge none.

With AgentaOS as merchant of record, AgentaOS is the seller: it charges the right rate at checkout, files it, and pays you the rest. More: [EU VAT when you sell from outside the EU](https://agentaos.ai/answers/eu-vat-selling-from-outside-the-eu).

Questions

## Related *questions*

### What VAT rate applies to digital products sold in the EU?

The standard VAT rate of the buyer’s country for consumers, from 17% in Luxembourg to 27% in Hungary in 2026. Business buyers with a VAT number are usually reverse charged.

### Which EU country has the highest VAT rate?

Hungary, at 27%, followed by Croatia, Denmark and Sweden at 25% and Finland at 25.5%.

### Which EU country has the lowest VAT rate?

Luxembourg, at 17%, then Malta at 18% and Cyprus and Germany at 19%.

### Do I need to charge EU VAT if I sell from outside the EU?

Yes, on sales of digital products to EU consumers, from the first sale. You register for the non-Union OSS or use a merchant of record that handles it.

### Did EU VAT rates change recently?

Yes: Finland to 25.5% (September 2024), Slovakia to 23% (January 2025), Estonia to 24% (July 2025) and Romania to 21% (August 2025).

Keep reading

## Related

[EU VAT when you sell from outside the EU](https://agentaos.ai/answers/eu-vat-selling-from-outside-the-eu)[What is a merchant of record?](https://agentaos.ai/answers/what-is-a-merchant-of-record)[How to sell digital products online](https://agentaos.ai/answers/how-to-sell-digital-products-online)[AI pricing calculator](https://agentaos.ai/tools/ai-pricing-calculator)