This table shows the VAT rates applied to medicines in European countries as of 1 January 2013. vat-rates-applicable-to-medicines (1) France: reimbursable medicines 2.1%; non-reimbursable medicines 7.0% (2) Ireland: oral medication 0%; other medication 23.0% (3) Lithuania: reimbursable medicines 5.0%; non-reimbursable medicines 21.0% Source: Tax data from each country