Tax rates · 2026

VAT and sales tax rates by country

Compare VAT, GST, and sales tax rates by country for 2026. Standard rates, reduced bands, and registration notes — linked to full country VAT and GST guides.

DefinitionVAT (value-added tax), GST (goods and services tax), and retail sales tax are all consumption taxes on spending. Some countries run a single VAT rate; others layer reduced bands, provincial taxes, or have no VAT at all.
Check registration thresholdsReduced bands are statutoryExempt ≠ zero-rated

How this table is built

This table aggregates the consumption-tax figures already published on each JurisDB country page. It is a discovery index — not a substitute for the full profile, registration thresholds, place-of-supply rules, and filing notes on the linked page.

People search “VAT rates by country” when pricing cross-border sales, choosing where to register, or comparing the cost of living. A low standard rate helps, but exemptions, reduced bands, and registration duties decide the real burden.

Rates below are editorial summaries of structured country data (updated on each source page). Always verify against the tax authority before acting; this is educational comparison, not tax advice.

How to read the columns

  • Headline rate is the standard VAT, GST, or sales-tax figure from the country page.
  • Secondary column shows a reduced, provincial, or state-level figure when published separately.
  • 0% can mean no VAT system (Hong Kong, US federal), zero-rating with input recovery, or exemption without it — the country page explains which.
  • A single US-style headline never exists: state and local rates combine at the delivery address.

Important caveats

  • Registration thresholds and place-of-supply rules decide where you actually file — not the rate table.
  • Reduced bands are statutory lists, not vibes: food, books, and hospitality split differently per country.
  • Exempt supplies generally block input VAT recovery, while zero-rated supplies preserve it.

Coverage: 15 countries in this table · 2 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Sort by

15 countries in this table

#CountryStandard VAT / GSTReduced / provincialNoteUpdated
1Hong Kong0%N/ANo such taxSeptember 2026
2United States0%0% - 7.25%No national VATSeptember 2026
3Canada5%13% - 15%Nationwide baseSeptember 2026
4United Arab Emirates5%0%Single rateSeptember 2026
5Switzerland8.1%2.6%Since January 2024September 2026
6Singapore9%0%Since January 2024September 2026
7Australia10%0%Single rateSeptember 2026
8Japan10%8%National plus localSeptember 2026
9Germany19%7%Default rateSeptember 2026
10France20%10%Default rateSeptember 2026
11United Kingdom20%5%Default rateSeptember 2026
12Netherlands21%9%Default rateSeptember 2026
13Spain21%10%Default rateSeptember 2026
14Ireland23%13.5%Default rateSeptember 2026
15Portugal23%13%Mainland rateSeptember 2026

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Frequently asked questions

Which country has the lowest VAT?

In our current coverage set, Hong Kong and the US federal level show a 0% VAT headline because they run no VAT system. Among VAT countries, Switzerland at 8.1% and the UAE at 5% are the lowest standard rates in this batch.

Is US sales tax the same as VAT?

No. The US has no federal VAT; states and localities levy retail sales taxes with no input-credit chain. The combined rate depends on the delivery address, not a national table.

What is the difference between zero-rated and exempt?

Zero-rated supplies carry 0% but preserve input VAT recovery; exempt supplies sit outside the charge and generally block recovery. Country pages flag which treatment applies.

Sources and trust

Each rate in this table is pulled from the matching country tax article on JurisDB (for example /country/{slug}/vat-sales-tax). Those articles cite tax authorities and official guidance where available. Start with the country row, then use the sources list on that page.

Educational comparison only. Not legal, tax, or investment advice. Rules depend on residency, entity type, treaties, and facts — verify with a qualified advisor and primary legislation before deciding.