COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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EN DE FR  Council of Europe LOGO  ERICarts LOGO

Measures to Support Book Markets in Europe*

For more information see individual country profiles:
Chapter 4.2.3 “Cultural/creative industries: policies and programmes”
Chapter 5.1.5 “Tax Laws”

Legend: √ = Yes and X = No
N/A =  information not available

Countries

% VAT

Fixed Book Price

Direct public funding to book publishers

For
printed books

For
E-books

General level

Albania

0%

0%

20%

x

x

Armenia

20%

N/A

20%

x

x

Austria

10%

20%

20%

Azerbaijan

18%

N/A

18%

x

Belgium

6%

21%

21%

x

x

Bosnia & Herzegovina

17%

N/A

17%

x

Bulgaria

20%

20%

20%

Canada

0%

5%

5%

x

Croatia

5%

25%

25%

Cyprus

5%

19%

19%

x

x

Czech Republic

10-15%

21%

21%

x

x

Denmark

25%

25%

25%

Estonia

9%

20%

20%

x

Finland

10%

24%

24%

x

x

France

5.5%

5.5%

19.6%

x

Georgia

18%

N/A

18%

x

Germany

7%

19%

19%

x

Greece

6.5%

23%

23%

Hungary

5%

27%

27%

x

Ireland

0%

23%

23%

x

Italy

4%

4%

21%

x

Latvia

12%/10%**

21%

21%

x

Lithuania

9%

21%

21%

x

FYR of Macedonia

5%

N/A

18%

x

Malta

5%

18%

18%

x

x

Moldova

0%

N/A

20%

x

Monaco

5.5%

5.5%

19.6%

x

Netherlands

6%

21%

21%

x

Norway

0%

25%

25%

x

Poland

5%

23%

23%

x

x

Portugal

6%

23%

23%

x

Romania

9%

24%

24%

x

Russia

10%

18%

18%

x

San Marino

0%***

0%***

0%****

x

Serbia

10%

10%

20%

x

Slovakia

10%

20%

20%

x

Slovenia

9.5%

22%

22%

x

Spain

4%

21%

21%

Sweden

6%

25%

25%

x

Switzerland

2.5%

8%

8%

x

x

UK

0%

20%

20%

x

N/A

Ukraine

0%

0%

20%

x

Source:    Council of Europe/ERICarts, Compendium of Cultural Policies and Trends in Europe, 19th edition, 2017.
*              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%.