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 |
Follow Avalara’s live global coronavirus Covid-19 VAT tracker for details of all indirect tax measures.
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VP Global Indirect Tax
Richard Asquith

VP Global Indirect Tax
Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara