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: 91 countries in this table · 8 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Sort by

91 countries in this table

#CountryStandard VAT / GSTReduced / provincialNoteUpdated
1Bermuda0% (none)N/ANo such taxSeptember 2026
2British Virgin Islands0% (none)N/ANo such taxSeptember 2026
3Cayman Islands0% (none)N/ANo such taxSeptember 2026
4Gibraltar0% (none)N/ANo such taxSeptember 2026
5Hong Kong0%N/ANo such taxSeptember 2026
6Kuwait0% (not implemented)N/ASeptember 2026
7Qatar0% (not implemented)N/ASeptember 2026
8United States0%0% - 7.25%No national VATSeptember 2026
9Andorra4.5%1% / 2.5%General IGI rateSeptember 2026
10Canada5%13% - 15%Nationwide baseSeptember 2026
11India5% / 18%40%Main rates since GST 2.0September 2026
12Oman5%0%Single Gulf rateSeptember 2026
13Taiwan5%N/AStandard VAT-equivalentSeptember 2026
14United Arab Emirates5%0%Single rateSeptember 2026
15Panama7%N/AITBMS rateSeptember 2026
16Thailand7%0%Reduced from 10% headlineSeptember 2026
17Nigeria7.5%0%Retained rateSeptember 2026
18Malaysia10% / 8%8%Goods bandsSeptember 2026
19Liechtenstein8.1%2.6% / 3.8%Swiss-union rateSeptember 2026
20Switzerland8.1%2.6%Since January 2024September 2026
21Singapore9%0%Since January 2024September 2026
22Australia10%0%Single rateSeptember 2026
23Bahamas10%0%Cut January 2022September 2026
24Bahrain10%0%Raised January 2022September 2026
25Cambodia10%0%Default rateSeptember 2026
26Japan10%8%National plus localSeptember 2026
27Paraguay10%5%General rate (IVA)September 2026
28South Korea10%0%Single rateSeptember 2026
29Vietnam10%8%Default rateSeptember 2026
30Indonesia11%N/AGeneral PPN rateSeptember 2026
31Lebanon11%0%Current rateSeptember 2026
32Puerto Rico11.5%N/ASeptember 2026
33Kyrgyzstan12%0%Default rateSeptember 2026
34Philippines12%0%General rateSeptember 2026
35Uzbekistan12%0%Default rateSeptember 2026
36Belize12.5%0%General rateSeptember 2026
37China13%9% / 6%Goods and importsSeptember 2026
38Costa Rica13%4% / 2% / 1%General rate (IVA)September 2026
39El Salvador13%0%General rate (IVA)September 2026
40Egypt14%N/ALaw 67/2016September 2026
41Tajikistan14% / 15%N/ASeptember 2026
42Mauritius15%0%Default rateSeptember 2026
43New Zealand15%0%Single broad rateSeptember 2026
44Saudi Arabia15%0%Raised July 2020September 2026
45South Africa15%0%Since April 2018September 2026
46Jordan16%N/ASeptember 2026
47Kazakhstan16%0%2026 Tax CodeSeptember 2026
48Kenya16%0%Default rateSeptember 2026
49Mexico16%8%General rateSeptember 2026
50Luxembourg17%14% / 8% / 3%Lowest in the EUSeptember 2026
51Azerbaijan18%0%Default rateSeptember 2026
52Georgia18%0%Default rateSeptember 2026
53Israel18%0%Since January 2025September 2026
54Malta18%7% / 5%Default rateSeptember 2026
55Pakistan18%N/ASeptember 2026
56Chile19%N/AGeneral rate (IVA)September 2026
57Colombia19%5% / 0%General rate (IVA)September 2026
58Cyprus19%9% / 5%Default rateSeptember 2026
59Germany19%7%Default rateSeptember 2026
60Austria20%13% / 10%Default rateSeptember 2026
61Bulgaria20%9% / 0%Default rateSeptember 2026
62France20%10%Default rateSeptember 2026
63Isle of Man20%5% / 0%UK-aligned rateSeptember 2026
64Monaco20%N/AFrench-union rateSeptember 2026
65Turkey20%10% / 1%Raised July 2023September 2026
66Ukraine20%14% / 7%Default rateSeptember 2026
67United Kingdom20%5%Default rateSeptember 2026
68Argentina21%10.5%September 2026
69Belgium21%12% / 6%Default rateSeptember 2026
70Czechia21%12%Default rateSeptember 2026
71Montenegro21%7%Default rateSeptember 2026
72Netherlands21%9%Default rateSeptember 2026
73Romania21%11%Raised August 2025September 2026
74Spain21%10%Default rateSeptember 2026
75Italy22%10%Default rateSeptember 2026
76Russia22%10% / 0%Raised January 2026September 2026
77Uruguay22%10%General rate (IVA)September 2026
78Ireland23%13.5%Default rateSeptember 2026
79Poland23%8% / 5%Default rateSeptember 2026
80Portugal23%13%Mainland rateSeptember 2026
81Estonia24%13% / 9%Raised July 2025September 2026
82Greece24%13% / 6%Default rate (FPA)September 2026
83Iceland24%11%Default rateSeptember 2026
84Croatia25%13% / 5%Default rateSeptember 2026
85Denmark25%N/AVirtually the only rateSeptember 2026
86Norway25%N/ADefault rate (mva)September 2026
87Sweden25%12% / 6%Among EU's highestSeptember 2026
88Finland25.5%N/ARaised September 2024September 2026
89Hungary27%18% / 5%Highest in the EUSeptember 2026
90BrazilIBS/CBS from 2026N/ASeptember 2026
91Marshall Islands2025 frameworkN/AEnacted frameworkSeptember 2026

Related tax-rate tables

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.