Value-added tax across the Three Seas Initiative countries
Country
Standard rate
First Lowered Rate
Second Lowered Rate
Country
Austria
Standard rate
20%
First Lowered Rate
10%
Second Lowered Rate
13%
Country
Bulgaria
Standard rate
20%
First Lowered Rate
9%
Second Lowered Rate
-
Country
Croatia
Standard rate
25%
First Lowered Rate
5%
Second Lowered Rate
13%
Country
Czechia
Standard rate
21%
First Lowered Rate
15%
Second Lowered Rate
10%
Country
Estonia
Standard rate
20%
First Lowered Rate
9%
Second Lowered Rate
-
Country
Hungary
Standard rate
27%
First Lowered Rate
5%
Second Lowered Rate
18%
Country
Latvia
Standard rate
21%
First Lowered Rate
12%
Second Lowered Rate
5%
Country
Lithuania
Standard rate
21%
First Lowered Rate
5 %
Second Lowered Rate
9%
Country
Poland
Standard rate
23%
First Lowered Rate
5 %
Second Lowered Rate
8%
Country
Romania
Standard rate
19%
First Lowered Rate
5%
Second Lowered Rate
9%
Country
Slovakia
Standard rate
20%
First Lowered Rate
10%
Second Lowered Rate
-
Country
Slovenia
Standard rate
22%
First Lowered Rate
9,5%
Second Lowered Rate
5%
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