Guide · Updated 2026-10-08

VAT Rate Changes in Europe in 2026: What Moved and Where

A dated summary of the main 2026 VAT changes we checked for Finland, Sweden, Germany, Ireland, the Netherlands, Belgium and Canada, with sources.

Several countries changed VAT rates or the items covered by them in 2025 and 2026. We checked the changes while updating the VAT, GST and Sales Tax Calculator. This page records what we found and when we checked it (8 October 2026). Rates change, so confirm with the tax authority before you rely on any of this for filing.

Summary of the changes

CountryChangeWhen
FinlandThe main reduced rate fell from 14% to 13.5%. Public broadcasting moved to 13.5%. Newspapers stay at 10%. The standard rate stays at 25.5%.From 1 January 2026
SwedenFood VAT temporarily cut from 12% to 6%. Restaurant meals eaten on site stay at 12%. The standard rate stays at 25%.1 April 2026 to 31 December 2027
GermanyFood served in restaurants and catering is taxed at 7% instead of 19%. Drinks stay at 19%.From 1 January 2026
IrelandRestaurant and catering food and hairdressing moved from 13.5% to 9%. Hotel accommodation stays at 13.5%. Alcohol and soft drinks stay at 23%.From 1 July 2026
NetherlandsShort-stay accommodation moved from 9% to 21%. Campsite pitches stay at 9%.From 1 January 2026
BelgiumTakeaway meals and some hotel and leisure supplies moved from 6% to 12%. Non-alcoholic drinks in restaurants moved from 21% to 12%.From 1 March 2026
Canada (Nova Scotia)The provincial HST fell from 15% to 14%.From 1 April 2025

Worked example: a restaurant bill in Sweden and Germany

A food bill of 100 before tax: in Germany, restaurant food now carries 7% VAT, so the total is 107 euros, where it was 119 euros at 19%. In Sweden, on-site restaurant meals still carry 12% (total 112 kronor) but a supermarket food purchase is taxed at 6% (106 kronor) until the end of 2027. Choose the rate by the item, because one shop or restaurant can apply two rates.

Things we could not confirm

  • One guide reported a 4.9% rate on basic foods in Austria from July 2026, but we could not confirm it, so the calculator does not include it.
  • Reports differ on whether the Dutch increase for culture, sport and media went ahead.
  • Japan has proposed cutting its food rate from 8% to 1% from April 2027, but this was not law when we checked.
  • Kenya cut VAT on petrol, kerosene and diesel to 8% in April 2026, and we could not confirm whether it was extended.

How to use this

Check what you are selling and where. A rate depends on the product or service, not just the country. In the calculator, pick the country, enter an amount, choose add or remove tax and pick the rate. The notes under the result list the changes and link the tax authority.

Sources

Some figures came from published summaries because the official pages could not be opened. Treat the dates as a guide and check the authority for your case.

Try the tools