VAT rate on over-the-counter drugs in Europe 2019, by country

This statistic displays the rate of Value Added Tax (VAT) applicable to over-the-counter (OTC) drugs in Europe as of January 1, 2019, by country. Denmark and Sweden had the highest rate of VAT on OTC drugs at 25 percent. This was closely followed by Ireland with a VAT rate of 23 percent.

Value Added Tax (VAT) rate on over-the-counter (OTC) drugs in Europe in 2019, by country*

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Release date

December 2019



Survey time period

1 January 2019

Supplementary notes

* Based on pharmacy retail price.
** Pharmaceutical drugs for oral administration are 0 %, others 23 %

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Statistics on "Over-the-counter medicine industry in the United Kingdom"

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