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.
15 countries in this table
| # | Country | Standard VAT / GST | Reduced / provincial | Note | Updated |
|---|---|---|---|---|---|
| 1 | Hong Kong | 0% | N/A | No such tax | September 2026 |
| 2 | United States | 0% | 0% - 7.25% | No national VAT | September 2026 |
| 3 | Canada | 5% | 13% - 15% | Nationwide base | September 2026 |
| 4 | United Arab Emirates | 5% | 0% | Single rate | September 2026 |
| 5 | Switzerland | 8.1% | 2.6% | Since January 2024 | September 2026 |
| 6 | Singapore | 9% | 0% | Since January 2024 | September 2026 |
| 7 | Australia | 10% | 0% | Single rate | September 2026 |
| 8 | Japan | 10% | 8% | National plus local | September 2026 |
| 9 | Germany | 19% | 7% | Default rate | September 2026 |
| 10 | France | 20% | 10% | Default rate | September 2026 |
| 11 | United Kingdom | 20% | 5% | Default rate | September 2026 |
| 12 | Netherlands | 21% | 9% | Default rate | September 2026 |
| 13 | Spain | 21% | 10% | Default rate | September 2026 |
| 14 | Ireland | 23% | 13.5% | Default rate | September 2026 |
| 15 | Portugal | 23% | 13% | Mainland rate | September 2026 |
Related tax-rate tables
- Income tax rates by countryPersonal income tax headlines and top rates across our country set.
- Corporate tax rates by countryStandard company tax rates, SME bands, and free-zone notes.
- Capital gains tax by countryCGT treatment for investments, with share and crypto fields when available.
- Dividend tax by countryShareholder-level dividend tax and withholding headlines.
- Wealth tax by countryNet wealth / net worth tax — mostly 0% in our set, with clear exceptions.
- Inheritance tax by countryInheritance, estate, and gift tax headlines for estate planning screens.
- Crypto tax by countryInvestor gains and trading treatment for digital assets.
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.