Back to FAQWhat are the VAT rates in the healthcare sector?
Type of supply | VAT rate |
---|
Preventive healthcare services including vaccinations | 0% |
Healthcare services aimed at the treatment of humans, including medical services | 0% |
Dental services | 0% |
Healthcare services that are not for treatment and are not preventive (such as elective or cosmetic services) | 5% |
Medicines and medical equipment listed in the Cabinet Decision | 0% |
Medicines and medical equipment not listed in the Cabinet Decision | 5% |
Other medical supplies | 5% |
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