The VAT legislation provides for the following tax rates:
| Standard rate | 19% |
| Reduced rate (e.g. catering services, transportation with taxi, agricultural and tourist buses, hotel accommodation, etc.) | 8% |
| Reduced rate (e.g. book and newspaper delivery, gas, certain foodstuff, etc.) | 5% |
| Zero rate (e.g. supply of food other than catering, medicines, air passenger transportation) | 0% |
