Add or remove Spain VAT. The 21% standard rate is preset; choose a reduced or zero rate if it applies.
Spain VAT rates (2026-06)
Standard rate — 21%. Spain's standard IVA rate of 21% applies to most goods and services on the mainland and Balearic Islands.
Reduced rate — 10%. 10% reduced rate for items such as passenger transport, hospitality, and many food products.
Super-reduced rate — 4%. 4% super-reduced rate for essentials such as basic foods, books, newspapers, and medicines.
Zero rate — 0%. 0% for qualifying intra-EU and export supplies. Use for zero-rated or exempt-with-credit transactions.
Picking the right rate
Most goods and services use the standard rate. Reduced and zero rates are limited to defined categories such as food, books, or energy in some member states. When in doubt, check the official guidance linked below for the specific product.
Spain's standard VAT rate is 21%. Spain's standard IVA rate of 21% applies to most goods and services on the mainland and Balearic Islands. Reduced and zero rates apply to specific categories.
How do I work out Spain VAT on a price that already includes it?
Choose 'Remove tax', pick the rate, and enter the gross amount. The net base is the gross divided by 1 plus the rate; the tax is the difference. At 21% a gross of EUR 100 has a net of EUR 82.64.
Which VAT rates does Spain have?
Spain applies standard rate 21%, reduced rate 10%, super-reduced rate 4%, plus a zero / exempt category for qualifying supplies. Pick the rate that matches your goods or service; confirm the category with the official source.
Estimate only. Not tax advice. Spanish IVA rates and the goods or services each applies to are set by the Agencia Tributaria and EU law; confirm the correct rate for your transaction. Note that the Canary Islands, Ceuta and Melilla use separate indirect-tax regimes, not mainland IVA. Rates as of 2026-06.