For more information see individual country profiles:
Chapter 4.2.6 "Culture Industries: Policies and Programmes"
Chapter 5.1.5 "Tax Laws"
Countries | % VAT | Fixed Book Price | Direct public funding to book publishers | |
For books | General level | |||
Albania | 0% | 20% | x | x |
Armenia | 20% | 20% | x | x |
Austria | 10% | 20% | √ | √ |
Azerbaijan | 18% | 18% | x | √ |
Belgium | 6% | 21% | x | x |
Bulgaria | 20% | 20% | √ | √ |
Canada | 13% | 5-15% | x | √ |
Croatia | 0% | 23% | √ | √ |
Denmark | 25% | 25% | x | √ |
Estonia | 5% | 20% | x | √ |
Finland | 8% | 22% | x | x |
France | 5.5% | 19.6% | √ | x |
Georgia | 18% | 18% | x | √ |
Germany | 7% | 19% | √ | x |
Greece | 4.5% | 19% | √ | √ |
Hungary | 5% | 25% | x | x |
Ireland | 0% | 21.5% | x | √ |
Italy | 4% | 20% | x | x |
Latvia | 21%/10%** | 21% | x | √ |
Lithuania | 5% | 21% | x | √ |
FYR of Macedonia | 5% | 18% | x | √ |
Malta | 5% | 18% | x | x |
Moldova | 0% | 20% | √ | x |
Monaco | 5.5% | 19.6% | x | x |
Netherlands | 6% | 19% | √ | x |
Norway | 0% | 25% | √ | x |
Poland | 0% | 22% | x | x |
Portugal | 5% | 20% | √ | x |
Romania | 7% | 19% | x | √ |
Russia | 10% | 18% | x | √ |
San Marino | 0%*** | 0%**** | x | √ |
Serbia | 8% | 18% | x | √ |
Slovakia | 10% | 19% | x | √ |
Slovenia | 8.5% | 20% | x | √ |
Spain | 4% | 16% | √ | √ |
Sweden | 6% | 25% | x | √ |
Switzerland | 2.4% | 7.6% | x | x |
UK | 0% | 17.5% | x | N/A |
Ukraine | 0%***** | 20% | x | √ |
Source: Council of Europe/ERICarts, Compendium of Cultural Policies and Trends in Europe, 11th edition, 2010.
* No data available for Holy See and Liechtenstein due to the special nature of this country.
** Reduced VAT of 10% is applied to educational literature and Latvian literature.
*** 0% on books published in San Marino; 2% on books imported by the shopkeeper, included in the cover price.
**** San Marino has no VAT regime on goods and services; indirect taxation is levied on imported goods at an average rate of 17%.
***** Till 2015 according to government decision.
Council of Europe/ERICarts, "Compendium of Cultural Policies and Trends in Europe, 11th edition", 2010
