EU VAT rates › Spain
Spain VAT rates 2026
The standard VAT rate in Spain is 21%. Reduced rates: 10%, 4%.
| Standard rate | 21% |
|---|---|
| Reduced rates | 10%, 4% |
| VAT number prefix | ES (ES + 9 characters (letter or digit first and last)) |
| Last reviewed | 2026-10-12 |
Spanish VAT calculator
What is the VAT rate in Spain?
The standard VAT rate in Spain is 21%. Reduced rates of 10%, 4% apply to specific goods and services.
How do I add Spanish VAT to a price?
Multiply the net price by 1.21. For example, €100 net becomes €121.00 including 21% VAT.
How do I remove Spanish VAT from a price?
Divide the gross price by 1.21. For example, €100 including VAT is €82.64 net, of which €17.36 is VAT.
Do I charge Spanish VAT to a Spanish business?
If you sell from another EU country to a VAT-registered business in Spain, you normally invoice without VAT under the reverse charge, and the customer accounts for Spanish VAT. Check their ES VAT number in VIES first and keep the proof.
Check a Spanish VAT number
Before invoicing a Spanish business without VAT, confirm their number is valid in VIES.
VAT rates in other countries
20% Austria21% Belgium20% Bulgaria19% Cyprus21% Czech Republic19% Germany25% Denmark24% Estonia24% Greece25.5% Finland20% France25% Croatia27% Hungary23% Ireland22% Italy21% Lithuania17% Luxembourg21% Latvia18% Malta21% Netherlands23% Poland23% Portugal21% Romania25% Sweden22% Slovenia23% Slovakia20% Northern Ireland