Spain VAT Calculator 2026
21% standard, with reduced rate of 10% on specified categories.
Figures last reviewed
Spain VAT at a glance
- Standard VAT rate
- 21% — ranked 11 of 36 covered here
- Reduced rate
- 10% — applies to specified categories only
- Super-reduced rate
- 4% — a small, historically fixed list of goods
- Compared with the average
- +4.01 pts — average across the 36 countries covered is 16.99%
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
How VAT works in Spain
Standard 21%, Reduced 10% (transport, hotels), Super-reduced 4% (food basics, medicines)
Calculating Spain VAT
Start from the price excluding tax
VAT is charged on the net price. At 21%, a net EUR 100 becomes EUR 121.00 once VAT of EUR 21.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2100, not subtracting 21%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Spain applies a reduced rate of 10% to specified categories. Standard 21%, Reduced 10% (transport, hotels), Super-reduced 4% (food basics, medicines) Using the standard rate on a reduced-rate supply overstates the tax.
Worked example at 21%
Adding and removing VAT at 21%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | EUR 100.00 | EUR 1,000.00 |
| VAT at 21% | (EUR 21.00) | (EUR 173.55) |
| Result | EUR 121.00 | EUR 826.45 |
So a net price of EUR 100.00 in Spain costs EUR 121.00 once VAT is added. Working the other way, a gross price of EUR 1,000.00 contains EUR 173.55 of VAT, leaving EUR 826.45 net.
Computed from the same 21% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Spain VAT questions
What is the VAT rate in Spain?
The standard rate is 21%. Reduced rate of 10% apply to specified categories. That places Spain 11 of 36 of the countries covered here, 4.01 points above the 16.99% average.
How do I remove VAT from a price in Spain?
Divide the gross amount by 1.2100. At 21%, a gross EUR 1,000 works back to EUR 826.45 net with EUR 173.55 of VAT. Subtracting 21% from the gross figure is the common mistake and gives the wrong answer.
Which countries have higher and lower rates than Spain?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Spain sits at 21%.