COVID-19 VAT rate cuts

Jul 7, 2020 | Richard Asquith

Most countries around the world have looked to VAT / GST measures to help support businesses and consumers during the Coronavirus pandemic crisis. Below is a live list of major VAT rate cuts announced since March 2020. This excludes reductions on rates of COVID-related medicines and equipment supplies.

Country	Supply	Old rate	New rate	Implementation date	End date
Austria	Non-Alcoholic beverages	20%	10%	01 Jul 2020	31 Dec 2020
Austria	Hospitality, Culture, some print	10%	5%	01 Jul 2020	31 Dec 2020
Belgium	Hospitality, restaurants, cafes and publishing	12%	6%	8 Jun 2020	31 Dec 2020
Bulgaria	Hospitality, restaurants, cafes and books	21%	10%	01 Jul 2020	31 Dec 2020
Colombia	Hospitality, restaurants, cafes	8%	0%	25 May 2020	31 Dec 2020
Costa Rica	Standard rate	13%	9%	TBC	TBC
Costa Rica	Live and cultural event tickets	13%	7%	TBC	TBC
Costa Rica	Tourism	13%	0%	1 Jul 2020	30 Jun 2021
Croatia	Basic foodstuffs	25%	13%	TBC	TBC
Cyprus	Hotels, accommodation, hospitality, restaurants, cafes and public transport	9%	5%	01 Jul 2020	10 Jan 2021
Czech Republic	Accommodation; sports and cultural activities	15%	10%	01 Jul 2020	31 Dec 2020
Germany	Standard rate	19%	16%	01 Jul 2020	31 Dec 2020
Germany	Reduced rate	7%	5%	01 Jul 2020	31 Dec 2020
Germany	Hospitality, restaurants, cafes	7%	5%	01 Jul 2020	1 Jul 2021
Greece	Public transport, taxis, ferries	24%	13%	01 Jun 2020	31 Oct 2020
Greece	Transport, coffee, non-alcoholic beverages, cinemas and tourist services	24%	13%	01 Jun 2020	31 Apr 2021
Ireland	Standard rate	23%	21%	01 Sep 2020	28 Feb 2021
Ireland	Tourism and hospitality services	13.5%	9%	01 Nov 2020	31 Dec 2021
Jamaica	Standard rate	16.5%	15%	01 Apr 2020	31 Mar 2021
Kenya	Standard rate	16%	14%	01 Apr 2020	-
Lithuania	Hospitality, restaurants, cafes	21%	9%	TBC	31 Dec 2020
Malaysia	Service Tax on Hotels	6%	0%	30 Mar 2020	30 Jun 2021
Malaysia	Tourism Tax	RM10	RM0	01 Jul 2020	30 Jun 2021
Mexico	Standard rate	16%	10%	TBC	TBC
Moldova	Hospitality, restaurants, cafes	20%	15%	01 May 2020	31 Dec 2020
Montenegro	Restaurants, cafes and catering services	21%	7%	04 Aug 2020	31 Aug 2021
Norway	Cinema, hotels, public transport	12%	6%	01 Apr 2020	31 Dec 2020
Poland	Change in VAT reporting matrix	-	-	01 Jul 2020	-
Saudi Arabia	Standard Rate	5%	15%	01 Jul 2020	-
Turkey	Hotels, accommodation, domestic flights	18%	1%	01 Apr 2020	30 Nov 2020
UK	E-books and online journals	20%	0%	01 May 2020	-
UK	Hospitality and tourism including restaurants; cafes; pubs (ex alcohol); hospitality; hotels; B&B's; home rental; caravan and tent sites; hot take away food; theatres; circuses; amusement parks; concerts; museums; zoos; cinemas; and exhibitions. Note: served alcoholic drinks will not benefit from the cut.	20%	5%	15 Jul 2020	31 Mar 2021
Ukraine	Cultural events, domestic electricity	20%	10%	17 Mar 2020	31 Dec 2020