Equivalence surcharge rates

The types of equivalence surcharge that apply are as follows:

VAT rates	Types of equivalence surcharge
21%	5.2%
10%	1.4%
7.5%	1% ⁽¹⁾
5%	0.62% ⁽²⁾
4%	0.5%
2%	0.26% ⁽¹⁾
0%	0% ⁽²⁾
Tobacco	1.75%

Notes to the table:

⁽¹⁾ From October 1, 2024 to December 31, 2024. ^{(back 1%)} ^{(back 0.26%)}

⁽²⁾ Until September 30, 2024. ^{(back 0.62%)} ^{(back 0%)}