Spanish VAT calculator — free online

Calculate VAT at 4%, 10% and 21% instantly. Add or remove VAT from any price. No sign-up, no ads.

4%
Super-reduced VAT
Staple foods · Books · Medicines
Net price (excl. VAT) €100.00
VAT amount (4%) €4.00
Total incl. VAT €104.00
10%
Reduced VAT
Food · Hospitality · Transport
Net price (excl. VAT) €100.00
VAT amount (10%) €10.00
Total incl. VAT €110.00

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Spanish VAT rates (2026)

Spain's VAT (IVA — Impuesto sobre el Valor Añadido) has three active rates. Knowing which applies helps you invoice correctly, build accurate quotes, and verify charges on purchases.

TypeRateMain applications
Super-reduced 4% Bread, flour, milk, eggs, fruit, vegetables, cereals, cheese; books, newspapers and magazines (print); human medicines; wheelchairs, prosthetics and implants; special-regime social housing.
Reduced 10% Meat, fish, canned goods, water, juices; hospitality and restaurant services; passenger transport; entertainment and attractions; hairdressing; new housing (first delivery); seeds, plants and fertilisers.
Standard 21% Clothing, electronics, vehicles, professional services, telecoms, insurance, alcoholic beverages, tobacco and the vast majority of retail goods and commercial services.

The applicable rate depends on the nature of the good or service, not the sector or seller. When in doubt, check the Agencia Tributaria guidelines or consult a tax adviser.

Frequently asked questions about Spanish VAT

How do you calculate VAT step by step?

Adding VAT: multiply the net price by the rate as a decimal plus one. Example at 21%: €100 × 1.21 = €121. The VAT amount is €21.

Removing VAT: divide the gross price by (1 + rate). Example at 21%: €121 ÷ 1.21 = €100. The VAT amount is €121 − €100 = €21. Never multiply the gross price directly by the rate — that gives an incorrect result.

What is the difference between net and gross price?

The net price (base imponible) is the price of the good or service before VAT. The gross price is the total paid by the end consumer, including the VAT amount. Businesses and freelancers operating in Spain must show both figures separately on their invoices.

What goods have 4% VAT in Spain?

The super-reduced 4% rate applies to staple foods (bread, milling flours, milk, eggs, fruit, vegetables, cereals, cheese), print books and newspapers, human medicines, wheelchairs, prosthetics and implants, and special-regime or state-promoted social housing.

What goods have 10% VAT in Spain?

The reduced 10% rate covers food not in the 4% category (meat, fish, canned goods, bottled water, juices), hospitality and catering, passenger transport, entrance to shows and attractions, hairdressing, new housing on first sale, seeds and fertilisers, veterinary services, and works of art and antiques.

Is VAT always charged in Spain?

No. Several activities are VAT-exempt: state-regulated education, medical and healthcare services, financial services, insurance, residential property rentals, and certain cultural activities. In these cases no VAT is charged to clients, and the supplier generally cannot deduct input VAT on costs related to those exempt activities.