VAT calculation

Calculate VAT from a net or a gross amount and see what VAT to charge on each sale, in Greece and abroad.

General information, not legal or accounting advice. For your own case, ask your accountant.

Net amount

Rate

Island with reduced VAT (17%, 9%, 4%)

Net: -
VAT 24%: -
Total: -

What VAT to charge on each sale

In Greece, the EU or outside the EU. Choose what you sell and to whom. You see the VAT on the invoice, what the invoice says and what you declare.

What you sell

Customer Customer's country Your location

The same answer, for your own systems: API

VAT rates in Greece by category

Standard 24%, reduced 13% and super-reduced 6%. Anything not listed in Annex III of the Greek VAT Code (Law 5144/2024) is taxed at 24%.

Food and restaurants

Category	VAT	Basis
Basic foods: meat, fish, milk, eggs, fruit, vegetables, bread, oil	13%	Annex III A.4-27
Coffee, tea, soft drinks as products (supermarket, take-away, delivery)	13%	Annex III A.28, A.51, AADE circular E.2047/2024
Alcoholic beverages	24%	General rule
Cigarettes and tobacco	24%	General rule, art. 26(4B)
Food in restaurants, cafés, patisseries	13%	Annex III B.9
Drinks served on the premises: coffee, juices, soft drinks, alcohol	24%	Annex III B.9, AADE circular E.2047/2024
Entertainment venues	24%	Annex III B.9

Tourism and transport

Category	VAT	Basis
Hotels, rooms to let, campsites	13%	Annex III B.5
Short-term rental by a private individual with 1-2 properties (accommodation only)	Exemption	Art. 27(1)(κε)
Short-term rental by a company, from 3+ properties or with hotel services	13%	Art. 11(2), Annex III B.5
Domestic passenger transport, taxis	13%	Annex III B.2
Flights and sea transport to or from abroad	Exemption	Art. 32(1)(ι)
Boat charter with crew	13%	AADE Dispute Resolution Directorate decision 1680/2025
Boat charter without crew, car rental	24%	AADE Dispute Resolution Directorate decision 1680/2025, general rule
Transport of goods	24%	General rule

Energy and water

Category	VAT	Basis
Electricity, natural gas, district heating	6%	Annex III A.34-35
Mains water	13%	Annex III A.33
Fuels, heating oil	24%	General rule

Health, culture, sport

Category	VAT	Basis
Medicines, vaccines	6%	Annex III A.37
Printed books, newspapers, magazines	6%	Annex III A.40
E-books, audiobooks	6%	Annex III B.11
Theatre, concert and cinema tickets	6%	Annex III B.1, B.4
Zoos	13%	Annex III B.3
Seminars, conferences, fairs, sports events	24%	General rule
Gyms, dance schools	13%	Annex III B.12-13
Medical services, psychologists, physiotherapists	Exemption	Art. 27(1)(δ), (ε)

Business and property

Category	VAT	Basis
Services of lawyers, accountants, engineers, IT, consultants, marketing	24%	General rule
Electronic services: SaaS, subscriptions, streaming, apps	24%	Art. 26(1)
New cars and vehicles (up to 6 months or 6,000 km)	24%	General rule
Used cars	24%	General rule
New buildings, first sale	24%	Art. 8, suspended until 31 December 2026 (art. 70)
Construction, repair, agents and engineers for a property	24%	General rule
Accessibility works for people with disabilities	4%	Annex III B.14
Residential rent	Exemption	Art. 27(1)(κε)
Sale of a used property	Exemption	Art. 27(1)(λ)
Banks, insurance	Exemption	Art. 27(1)(ιη)-(κδ)
Education by recognised bodies, private lessons	Exemption	Art. 27(1)(ια), (ιβ)

Agriculture

Category	VAT	Basis
Fertilisers, animal feed	6%	Annex III A.18, A.31, A.38
Pesticides, seeds, farm machinery	13%	Annex III A.15, A.39, A.55
Farming services	13%	Annex III B.7

Islands with reduced VAT

From 1 January 2026 the rates are reduced by 30%, to 17%, 9% and 4%, on the islands of the North Aegean, the Dodecanese and Samothrace with up to 20,000 inhabitants, and on Lesbos, Chios, Samos and Kos. The reduction does not apply to tobacco products and means of transport.

Agathonisi, Agios Efstratios, Astypalaia, Ikaria, Kalymnos, Karpathos, Kasos, Kos, Leipsoi, Leros, Lesbos, Lemnos, Megisti (Kastellorizo), Nisyros, Oinousses, Patmos, Samothrace, Samos, Symi, Tilos, Fournoi, Chalki, Chios, Psara

Basis: Greek VAT Code art. 26(4) and (4A), AADE circular E.2113/2025.

VAT rates in the European Union

Country	Standard	Reduced	Note
AT Austria	20%	13%, 10%, 4,9%	New 4.9% rate on basic foods from 1 July 2026.
BE Belgium	21%	12%, 6%	Hotels from 6% to 12% from 1 March 2026.
BG Bulgaria	20%	9%	Restaurants went back to 20% from 1 January 2025.
CY Cyprus	19%	9%, 5%, 3%
CZ Czechia	21%	12%
DE Germany	19%	7%	Food in restaurants at 7% from 1 January 2026.
DK Denmark	25%	-	No reduced rate.
EE Estonia	24%	13%, 9%	Standard rate from 22% to 24% from 1 July 2025.
EL Greece	24%	13%, 6%, 4%	30% reduction on Aegean islands.
ES Spain	21%	10%, 4%	Canary Islands outside the VAT area.
FI Finland	25,5%	13,5%, 10%	Reduced rate 13.5% from 1 January 2026.
FR France	20%	10%, 5,5%, 2,1%
HR Croatia	25%	13%, 5%
HU Hungary	27%	18%, 5%	The highest in the EU.
IE Ireland	23%	13,5%, 9%, 4,8%	Restaurants at 9% from 1 July 2026.
IT Italy	22%	10%, 5%, 4%
LT Lithuania	21%	12%, 5%	The 9% rate was abolished from 1 January 2026.
LU Luxembourg	17%	14%, 8%, 3%	The lowest in the EU.
LV Latvia	21%	12%, 5%
MT Malta	18%	12%, 7%, 5%
NL Netherlands	21%	9%	Hotels at 21% from 1 January 2026.
PL Poland	23%	8%, 5%
PT Portugal	23%	13%, 6%	Lower rates in Madeira and the Azores.
RO Romania	21%	11%	Standard rate from 19% to 21% from 1 August 2025.
SE Sweden	25%	12%, 6%	Food at 6% from 1 April 2026.
SI Slovenia	22%	9,5%, 5%
SK Slovakia	23%	19%, 5%	Standard rate from 20% to 23% from 1 January 2025.

Source: European Commission TEDB database, as of 23 October 2026.

Before an intra-Community sale without VAT, check the customer's VAT number in VIES. For Greek companies, also see their details in the VAT number search.

Frequently asked questions

How do I calculate VAT on a net amount?

Multiply the net amount by the rate. For €100 at 24%, the VAT is €24 and the total is €124.

How do I take the VAT out of an amount that includes it?

Divide the total by 1 plus the rate. For €124 at 24%, the net amount is 124 / 1.24 = €100 and the VAT is €24.

What are the VAT rates in Greece in 2026?

Standard 24%, reduced 13% and super-reduced 6%. The 4% rate applies only to works that remove barriers for persons with disabilities. Basis: art. 26 of the Greek VAT Code (Law 5144/2024).

Which islands have reduced VAT?

From 1 January 2026: the islands of the North Aegean, the Dodecanese and Samothrace with up to 20,000 inhabitants, plus Lesbos, Chios, Samos and Kos. The rates are 17%, 9% and 4%. Rhodes is not included.

Is coffee taxed at 13% or 24%?

Coffee served on the premises is taxed at 24% from 1 July 2024. Packaged, take-away or delivery coffee is taxed at 13%, as a supply of goods (AADE circular E.2047/2024).

What is the VAT exemption threshold for small businesses?

€10,000 annual turnover, in both the previous and the current year. When a business exceeds it, it enters the normal VAT scheme from the transaction that crosses the threshold (arts 44-44ζ of the Greek VAT Code).

Which VAT exemption category do I use in myDATA?

VAT category 7 (0%) and exemption reason: 4 for services without Greek VAT, and with reverse charge (art. 18, formerly 14). 14 for intra-Community supply of goods (art. 33, formerly 28). 8 for export (art. 29, formerly 24). 28 for tax free. 30 for sales to EU consumers through OSS (art. 57). Source: myDATA specifications v2.0.2, table 8.3.

What are the highest and the lowest VAT rates in the EU?

The highest standard rate is 27% in Hungary and the lowest is 17% in Luxembourg.

Disclaimer: this page gives general information based on the Greek VAT Code, AADE circulars and the myDATA specifications, as in force on 23 October 2026. It is not legal, tax or accounting advice and does not replace the opinion of an accountant or tax adviser. BizList.gr is not liable for decisions based on it. Before you issue an invoice or file a return, ask your accountant.