Gobierno de España. Ministerio de Hacienda Y Función Pública Secretaría General de Presupuestos y Gastos
Unión Europea

Contribution for VAT-based resource

The contribution from VAT is obtained by applying a tax rate to a base that is uniformly determined for all Member States.

The VAT base is limited to 50% of the respective gross national income of each Member State. This tax rate is set at 0.30% for all Member States except Germany, Netherlands and Sweden, which enjoy a reduced rate of 0.15%.