VAT Refund Rates & Minimum Spend by Country (2026)
Every VAT refund question starts with two numbers: the headline VAT rate and the minimum you have to spend to claim it. Neither is what most travelers think. The headline rate is not what you pocket, and the minimum spend swings from zero in Spain to well over 100 EUR elsewhere. This is the reference table, country by country, with the honest net figure alongside the sticker rate.
Short answer: Standard VAT across the EU runs from 17% (Luxembourg) to 27% (Hungary), but after the math and refund-operator fees you net roughly 10 to 16% of the price. Minimum spend ranges from none (Spain, Ireland) to 100.01 EUR (France) and higher. The UK has no tourist refund at all since 2021. Non-EU systems (Switzerland, Norway, Japan, Korea, Singapore) each have their own rate and threshold.
VAT refund rates and minimum spend, by country
Net figures are approximate and depend on the operator and the amount. Where a minimum spend is not reliably documented, it is marked “varies”, confirm the current figure in the relevant country guide before you shop. Amounts are per store, and usually per day.
| Country | Standard VAT | Typical net refund | Minimum spend | System / notes |
|---|---|---|---|---|
| Austria | 20% | ~11-13% | €75.01 | Operator / customs |
| Belgium | 21% | ~13-15% | €125 | Operator / customs |
| Bulgaria | 20% | ~11-13% | varies | Operator / customs |
| Croatia | 25% | ~14-16% | varies | Operator / customs |
| Cyprus | 19% | ~11-13% | varies | Operator / customs |
| Czechia | 21% | ~13-15% | varies | Operator / customs |
| Denmark | 25% | ~14-16% | ~300 DKK | Operator / customs |
| Estonia | 24% | ~14-16% | varies | Operator / customs |
| Finland | 25.5% | ~14-16% | €40 | Operator / customs |
| France | 20% | ~12% | €100.01 | PABLO |
| Germany | 19% | ~11-13% | €50.01 | Operator / customs |
| Greece | 24% | ~14-16% | €50 | Operator / customs |
| Hungary | 27% | ~15-17% | varies | Operator / customs |
| Ireland | 23% | ~14-16% | None | Operator / customs |
| Italy | 22% | ~13-15% | €70.01 | OTELLO |
| Latvia | 21% | ~13-15% | varies | Operator / customs |
| Lithuania | 21% | ~13-15% | varies | Operator / customs |
| Luxembourg | 17% | ~10-12% | varies | Operator / customs |
| Malta | 18% | ~11-13% | varies | Operator / customs |
| Netherlands | 21% | ~13-15% | €50 | Digital |
| Poland | 23% | ~14-16% | varies | Operator / customs |
| Portugal | 23% | ~14-16% | €50 | e-Taxfree |
| Romania | 21% | ~13-15% | varies | Operator / customs |
| Slovakia | 23% | ~14-16% | varies | Operator / customs |
| Slovenia | 22% | ~13-15% | varies | Operator / customs |
| Spain | 21% | ~13-16% | None | DIVA |
| Sweden | 25% | ~14-16% | ~200 SEK | Operator / customs |
| United Kingdom | 20% | None | N/A | No tourist refund since 2021 |
| Switzerland | 8.1% | ~5-6% | CHF 300 | Customs export stamp |
| Norway | 25% | ~14-16% | varies | Operator / customs |
| Japan | 10% | ~8-9% | ~5,000 JPY | Consumption tax refund |
| South Korea | 10% | ~8-9% | ~15,000 KRW | VAT refund |
| Singapore | 9% GST | ~7-8% | ~100 SGD | eTRS |
For the step-by-step process in the big shopping countries, see the France, Italy, Spain, Germany, Netherlands, and Portugal guides.
Why don’t you get the full VAT rate back?
Two things erode the number, and they stack.
1. The rate is charged on the net price, not the price you pay. A 20% VAT is added to the pre-tax price, so it is only 16.7% of the gross price on the tag (20 divided by 120). On a 1,000 EUR purchase, the VAT inside that price is about 167 EUR, not 200 EUR. That is the absolute ceiling on what you could ever reclaim.
2. The refund operator takes a cut. Companies like Global Blue and Planet run the refund and deduct a service fee, typically around a quarter of the reclaimable amount. So that 167 EUR ceiling becomes roughly 120 EUR in hand, about 12% of what you paid.
Put together: a 20% headline rate becomes about 12% net. The same double erosion applies everywhere, just with a different starting rate. Even Hungary’s 27%, the highest in the EU, lands in the mid-teens once both cuts come off. Switzerland looks worst in the table only because its rate is genuinely low at 8.1%, not because the system is unfair. For the full worked math, see what you actually get back.
Which countries have no minimum spend?
Two: Spain and Ireland. Spain removed its threshold in 2018, so any eligible purchase qualifies, and Ireland has never set one. Everywhere else, you must reach a set amount in a single store, almost always on the same day, and you cannot combine receipts from different shops to clear the bar.
The thresholds that matter most for luxury shoppers are the ones that catch a single mid-size purchase. Italy sits at 70.01 EUR, Germany at 50.01 EUR, Portugal and the Netherlands at 50 EUR, and France at 100.01 EUR. Most single designer items clear these comfortably. The higher bars, like Belgium’s 125 EUR, are where a smaller accessory purchase can fall short.
Where can’t you get a VAT refund?
The United Kingdom. Britain abolished tax-free shopping for international visitors on 1 January 2021, when the “VAT Retail Export Scheme” was scrapped. There is now no tourist VAT refund on anything you buy on the high street in London, Edinburgh, or anywhere else in the UK, regardless of how much you spend or where you live.
The one exception is airside duty-free at the airport, which is a separate scheme and still operates. But the boutique on Bond Street cannot sell you a bag VAT-free the way one on the Champs-Élysées can. If you are planning a European shopping trip specifically for the tax saving, the UK is the one major market where that math no longer works.
How Privé helps
This is the gap Privé is built to close. Because Privé buys eligible European luxury as an export, the VAT comes off at the source rather than being reclaimed afterward through an operator, so you skip both the minimum-spend rules and the refund-operator haircut, and there is no airport process to navigate. The saving lands at home, delivered to your door. Learn what Privé is to see how it works.
This article is general information about shopping and tax-refund rules, not tax or legal advice.
Sources & References
- European Commission - VAT rates - the official EU framework and rate database
- Tax Foundation - 2026 VAT rates in Europe - standard rates for all 27 member states plus UK, Switzerland, Norway, Turkey
- European Commission - VAT refunds for travellers - EU-wide refund framework
- Global Blue - shop tax free by destination - country minimums and operator process
- Switzerland Tourism - tax-free shopping - Swiss 8.1% rate and CHF 300 minimum
- JNTO - Japan’s tax exemption - Japan consumption tax refund rules
Last verified: June 2026
Frequently Asked Questions
What is the minimum spend for a VAT refund in Europe?
It varies by country, from zero to well over 100 EUR. Spain and Ireland have no minimum. Italy is 70.01 EUR per store per day, Germany 50.01 EUR, Portugal and the Netherlands 50 EUR, and France 100.01 EUR. Several countries set higher or currency-specific thresholds, so always confirm in the country guide before you shop.
Which country has the highest VAT rate in Europe?
Hungary, at 27%. Finland follows at 25.5%, then Croatia, Denmark and Sweden at 25%. But a high headline rate does not mean a high refund. The rate is charged on the net price and a refund operator takes a fee, so even a 27% country nets you far less than 27% in hand.
How much VAT do you actually get back?
Roughly 10 to 16% of the price you paid, not the headline rate. A 20% rate is only about 16.7% of the gross price, and the refund operator’s fee then takes around a quarter of that. So 20% becomes about 12% net, and even a 23 to 27% rate lands in the mid-teens after fees.
Can you still get a VAT refund in the UK?
No. The UK abolished tax-free shopping for international visitors on 1 January 2021. There is no tourist VAT refund on high-street purchases in England, Scotland, Wales or Northern Ireland. Airside duty-free at the airport is a separate scheme and still exists.
Do Japan, Korea and Singapore offer tax refunds?
Yes, all three. Japan refunds its 10% consumption tax above about 5,000 JPY, South Korea refunds 10% VAT above about 15,000 KRW per store, and Singapore refunds 9% GST above about 100 SGD. Each has its own airport process, and Japan moves to a pay-first, refund-at-the-airport model from November 2026.
Which European countries have no minimum spend?
Spain and Ireland. Spain removed its minimum in 2018, so any eligible purchase qualifies for a refund. Ireland also has no minimum threshold. Everywhere else you must reach a set amount in a single store, usually on the same day, for the purchase to qualify.