VAT rates vary by country and visitor purchases may qualify for a refund, depending on the conditions established by the visiting country as it relates to your country of permanent residence. For example, U.S. citizens visiting a European country may be subject to different refund terms than European Union (EU) nationals visiting a destination outside of their country of residence within the EU.
VAT should be viewed as a sales tax to local residents, and sometimes visitors may be entitled to a refund. In fact, VAT may account for about 20% of the total purchase price on goods. Procedures for refunds are available in many countries if the purchase price of items exceed a set amount by the country, and this may range from $25 or more.
| Country | VAT Standard Rate | Minimum Required Purchase |
| Argentina | 21.0% | 70 ARS (Argentina Pesos) |
| Austria | 20.0% | 75.01 EUR (Euro) |
| Belgium | 21.0% | 125.01 EUR (Euro) |
| Croatia | 18.5% | 500,01 HRK (Croatia Kuna) |
| Czech Republic | 19.0% | 2,000 CZK (Czech Republic Koruny) |
| Denmark | 25.0% | 300 DKK (Denmark Kroner) |
| Estonia | 18.0% | 2500 EEK (Estonia Krooni) |
| Finland | 22.0% | 40 EUR (Euro) |
| France | 19.6% | 235 EUR (Euro) |
| Germany | 19.0% | 25 EUR (Euro) |
| Greece | 19.0% | 120 EUR (Euro) |
| Hungary | 20.0% | 45,000 HUF (Hungary Forint) |
| Iceland | 24.5% | 4,000 ISK (Iceland Kroner) |
| Ireland | 21.0% | No Minimum EUR (Euro) |
| Italy | 20.0% | 155 EUR (Euro) |
| Korea | 9.1% | 2,200,000 KRW (Korean Won) |
| Latvia | 18.0% | 29.50 LVL (Lat) |
| Lithuania | 18.0% | 200 LT (Lithuanian Litas) |
| Luxembourg | 15.0% | 74 EUR (Euro) |
| Netherlands | 19.0% | 50 EUR (Euro) |
| Norway | 25.0% | 315 NOK (Norwegian Krone |
| Poland | 22.0% | N/A in EUR (Euro), previously 200 PLN |
| Portugal | 21.0% | 60.35 (mainland), 57.36 (lslands) EUR (Euro) |
| Slovakia | 19.0% | 5,000 SKK (Slovakia Koruny) |
| Slovenia | 20.0% | 50.01 EUR (Euro) |
| Spain | 16.0% | 90.15 EUR (Euro) |
| Sweden | 25.0% | 200 SEK (Swedish Krona) |
| Switzerland | 7.6% | 400 CHF (Swiss Franc) |
| Turkey | 18.0% | 100 TRY (Turkey New Lira) |
| UK | 17.5% | GBP (United Kingdom Pounds) Check HM Revenue & Customs for conditions. |
VAT standard rates listed above are believed to be accurate as of 2008 and are provided as an estimate only. For current rate information and requirements, please consult the official tourism website for individual country terms and conditions on VAT refunds.
