Standard 21% IVA · Reduced 10% · Super-reduced 4% basic food and books
Spain has three main IVA (Impuesto sobre el Valor Añadido) rates. The standard 21% rate applies to most goods and services. A 10% reduced rate covers food for home consumption, hotel accommodation, and passenger transport. A 4% super-reduced rate applies to basic staple foods (bread, milk, eggs), books, and newspapers.
Calculator
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Spain VAT rates
Type any rate directly in the rate field above to switch rates.
Spain's IVA has three rates: 21% standard, 10% reduced (most food, hotels, transport), and 4% super-reduced (staple foods, books, medications). The Canary Islands, Ceuta, and Melilla have different indirect tax regimes that are not standard IVA.
Spain's standard IVA rate is 21%. Reduced rate is 10% (food, hotels, transport). Super-reduced rate is 4% (basic staple foods, books, medicines).
To add 21% IVA: multiply by 1.21. To remove it: divide by 1.21. €121 ÷ 1.21 = €100 net.