The short answer
Most countries tax ordinary groceries below their standard VAT rate, but the treatment ranges widely. Of the 60 countries below, most groceries are taxed at 0% in 8, including Ireland, Malta, the United Kingdom, Canada and Mexico. At the other end, Denmark (25%), Estonia (24%) and Lithuania (21%) have no general reduced rate for groceries.
The "food rate" column shows the rate on most ordinary shop-bought groceries. It is a simplification. "Mixed" means no single figure is fair, so read the note. Restaurant meals, sweets, soft drinks and alcohol are often taxed at a higher rate than the figures below.
VAT on Food by Country (2026)
Sorted from lowest to highest, with mixed systems at the end
| Country | Food rate | Standard rate | How food is treated |
|---|---|---|---|
| 🇦🇺 Australia | 0% | 10% | 0% (basic food GST-free; restaurant, hot takeaway and snack foods 10%) |
| 🇨🇦 Canada | 0% | 5% | 0% on basic groceries |
| 🇮🇪 Ireland | 0% | 23% | 0% (most food) |
| 🇲🇾 Malaysia | 0% | 10% | 0% (basic foods exempt from sales tax; some foodstuffs 5%; no VAT, SST applies) |
| 🇲🇹 Malta | 0% | 18% | 0% (exempt with credit; food bought in shops) |
| 🇲🇽 Mexico | 0% | 16% | 0% on most basic foods; 16% on restaurant meals and most beverages other than milk |
| 🇳🇬 Nigeria | 0% | 7.5% | 0% (basic food zero-rated since 1 Jan 2026) |
| 🇬🇧 United Kingdom | 0% | 20% | 0% (most groceries); 20% on restaurant meals, hot takeaway, confectionery, crisps, soft drinks, alcohol |
| 🇨🇭 Switzerland | 2.6% | 8.1% | 2.6% |
| 🇱🇺 Luxembourg | 3% | 17% | 3% (most groceries) |
| 🇵🇱 Poland | 5% | 23% | 5% (basic food); 8% on some processed foods |
| 🇦🇪 United Arab Emirates | 5% | 5% | 5% (food standard-rated) |
| 🇫🇷 France | 5.5% | 20% | 5.5% (most groceries) |
| 🇧🇪 Belgium | 6% | 21% | 6% (most groceries) |
| 🇵🇹 Portugal | 6% | 23% | 6% (basic foods); 13% on some processed foods; 4% in Madeira and the Azores |
| 🇸🇪 Sweden | 6% | 25% | 6% (temporary, 1 Apr 2026 to 31 Dec 2027, then 12%) |
| 🇩🇪 Germany | 7% | 19% | 7% (most groceries) |
| 🇯🇵 Japan | 8% | 10% | 8% (food and non-alcoholic drinks; eat-in 10%) |
| 🇨🇳 China | 9% | 13% | 9% (agricultural products, grain, edible oil); processed food generally 13% |
| 🇳🇱 Netherlands | 9% | 21% | 9% (most groceries) |
| 🇸🇬 Singapore | 9% | 9% | 9% (no food relief) |
| 🇸🇮 Slovenia | 9.5% | 22% | 9.5% |
| 🇷🇺 Russia | 10% | 22% | 10% on many basic foods; 22% on others |
| 🇷🇸 Serbia | 10% | 20% | 10% on basic foods such as bread and milk; 20% on other food |
| 🇹🇷 Turkey | 10% | 20% | 10% on basic foods on this page; some staples at 1% (lists conflict across sources) |
| 🇮🇸 Iceland | 11% | 24% | 11% |
| 🇷🇴 Romania | 11% | 21% | 11% (high-sugar foods 21%) |
| 🇨🇿 Czech Republic | 12% | 21% | 12% (most groceries; most soft drinks 21%) |
| 🇬🇷 Greece | 13% | 24% | 13% (basic foodstuffs); 9% on the 24 island-rate islands |
| 🇫🇮 Finland | 13.5% | 25.5% | 13.5% |
| 🇳🇿 New Zealand | 15% | 15% | 15% (all food) |
| 🇳🇴 Norway | 15% | 25% | 15% |
| 🇸🇦 Saudi Arabia | 15% | 15% | 15% (food standard-rated) |
| 🇮🇱 Israel | 18% | 18% | 18% (fresh fruit and vegetables 0%) |
| 🇵🇪 Peru | 18% | 18% | 18% on processed groceries; listed fresh primary products exempt |
| 🇨🇱 Chile | 19% | 19% | 19% |
| 🇧🇬 Bulgaria | 20% | 20% | 20% (bread and flour back at 20% since 2025); baby food 9% |
| 🇺🇦 Ukraine | 20% | 20% | 20% (no reduced food rate) |
| 🇱🇻 Latvia | 21% | 21% | 21% for most food; 12% on bread, milk, fresh poultry and eggs to 30 Jun 2027 and on locally typical fresh fruit and vegetables |
| 🇱🇹 Lithuania | 21% | 21% | 21% (no reduced rate) |
| 🇪🇪 Estonia | 24% | 24% | 24% (no reduced rate) |
| 🇩🇰 Denmark | 25% | 25% | 25% (no reduced rate) |
| 🇦🇷 Argentina | Mixed | 21% | No single figure: 10.5% on fresh meat, fruit and vegetables; bread exempt; 21% on most other food |
| 🇦🇹 Austria | Mixed | 20% | 10% on most food; 4.9% on listed staples (milk, eggs, butter, bread, flour, rice, pasta, vegetables, many fruits) since 1 July 2026 |
| 🇧🇷 Brazil | Mixed | — | No single figure: varies by state ICMS, with many basic food basket items relieved |
| 🇨🇴 Colombia | Mixed | 19% | No single figure: 0% on meat, fish, eggs, milk; 5% on some foods; 19% on most processed food |
| 🇭🇷 Croatia | Mixed | 25% | Mixed: 5% on bread, milk, fresh meat and fish, fruit, vegetables, eggs and oils; other groceries at 13% or 25% (split not confirmed) |
| 🇨🇾 Cyprus | Mixed | 19% | 5% on most food; temporary 0% on fresh fruit and vegetables (to 31 Dec 2027) and bread, milk, coffee, sugar, baby food, unprocessed meat and fish (to 31 May 2027) |
| 🇪🇬 Egypt | Mixed | 14% | Basic foods exempt; other food 14% |
| 🇭🇺 Hungary | Mixed | 27% | Mixed: 5% on fresh milk, beef, pork, poultry, eggs, fish; 18% on dairy and cereal products; other groceries including fruit and vegetables 27% |
| 🇮🇳 India | Mixed | 18% | Fresh and unpacked staples nil; packaged foods mostly 5% |
| 🇮🇩 Indonesia | Mixed | 11% | Basic necessities not collected; other groceries effective 11% |
| 🇮🇹 Italy | Mixed | 22% | 4% on basics (bread, milk, pasta, fruit, vegetables); 10% on many other foods |
| 🇵🇭 Philippines | Mixed | 12% | Unprocessed agricultural and marine food exempt; processed food 12% |
| 🇸🇰 Slovakia | Mixed | 23% | Mixed: 5% on basic foods, 19% on other food, 23% on sweets and snacks |
| 🇿🇦 South Africa | Mixed | 15% | Listed basic foods 0%; other food 15% |
| 🇰🇷 South Korea | Mixed | 10% | Unprocessed food exempt; processed food 10% |
| 🇪🇸 Spain | Mixed | 21% | 4% on basics (bread, milk, eggs, fruit, vegetables, olive oil); 10% on other food |
| 🇹🇭 Thailand | Mixed | 7% | Unprocessed food exempt; processed food 7% |
| 🇻🇳 Vietnam | Mixed | 10% | Unprocessed agricultural products 5% at commercial stage; most processed food 8% until 31 Dec 2026, then 10% unless extended |
Temporary Food VAT Cuts to Watch
Several countries have cut food VAT in response to high prices
- Sweden cut food from 12% to 6% on 1 April 2026. The cut runs to 31 December 2027.
- Austria introduced a 4.9% rate on listed basic foods on 1 July 2026.
- Cyprus applies a temporary 0% rate to many staples into 2027.
- Latvia is running a 12% pilot on bread, milk, fresh poultry and eggs until 30 June 2027.
- Japan's Cabinet approved a bill on 9 October 2026 that would cut food from 8% to 1% for two years from April 2027. It has not yet passed.
See all recent and planned changes in our VAT rate changes tracker.
Frequently Asked Questions
Is there VAT on food?
In most countries, yes, but usually at a reduced rate. Some countries zero-rate most groceries, while others, such as Denmark and Saudi Arabia, tax food at the standard rate.
Which countries charge no VAT on food?
On the table above, most ordinary groceries are taxed at 0% in Ireland, Malta, the United Kingdom, Canada, Mexico, Australia, Malaysia and Nigeria. Rules vary, and restaurant meals, snacks and luxury foods are usually taxed.
Why is restaurant food often taxed differently?
Many countries treat a restaurant meal as a service rather than a basic need, so it can carry a higher rate than the same food bought in a shop.
How do I work out the VAT on a food bill?
Check the rate for the item in that country, then use the VAT calculator with that rate. If your country has several food rates, the receipt usually shows which applied.
Last reviewed on 31 October 2026.