What Is the VAT Rate? A Quick Answer
There is no single VAT rate — every country sets its own. Across the 60 countries listed on this page, standard VAT rates in 2026 run from 5% (United Arab Emirates, and Canada's federal GST) to 27% (Hungary), with a median standard rate of 20%. Most countries also apply one or more reduced rates to essentials such as food, books, medicines and public transport.
The VAT percentages people look up most
- Highest standard rates: Hungary 27%, Finland 25.5%, then Denmark, Sweden, Croatia and Norway at 25%.
- Lowest standard rates: UAE 5%, Canada 5% GST, Thailand 7%, Nigeria 7.5% and Switzerland 8.1%.
- Lowest rates of any kind: France's 2.1% super-reduced rate (reimbursable medicines, press) is the lowest positive VAT rate in the European Union, followed by Luxembourg's 3%; outside the EU, Switzerland taxes accommodation at 3.8% and essentials at 2.6%.
- No VAT at all: a number of jurisdictions, the United States among them, levy no VAT or GST — see countries with no VAT.
For the average across a region, see VAT rates in Europe, where the 27 EU standard rates average just under 22%. To work out the tax on a specific amount, use the VAT calculator.
Need to know when a business has to register? See VAT registration thresholds by country. For rankings, see the highest and lowest VAT rates, and for what is changing, see the VAT rate changes tracker. Looking up an unfamiliar percentage? Jump to which countries charge each VAT rate.
VAT Rates by Country 2026 — Full Comparison Table
Standard and reduced Value Added Tax (VAT/GST) rates for 60 countries. Click a column heading to sort, or use the search box above to filter. The United States is not listed because it has no VAT — see the US sales-tax explainer.
| Country | Region | Standard rate | Reduced rate(s) | Currency |
|---|---|---|---|---|
| 🇦🇹 Austria | EU | 20% | 4.9%, 10%, 13% | EUR |
| 🇧🇪 Belgium | EU | 21% | 6%, 12% | EUR |
| 🇧🇬 Bulgaria | EU | 20% | 9% | EUR |
| 🇭🇷 Croatia | EU | 25% | 5%, 13% | EUR |
| 🇨🇾 Cyprus | EU | 19% | 3%, 5%, 9% | EUR |
| 🇨🇿 Czech Republic | EU | 21% | 12% | CZK |
| 🇩🇰 Denmark | EU | 25% | — | DKK |
| 🇪🇪 Estonia | EU | 24% | 9%, 13% | EUR |
| 🇫🇮 Finland | EU | 25.5% | 10%, 13.5% | EUR |
| 🇫🇷 France | EU | 20% | 2.1%, 5.5%, 10% | EUR |
| 🇩🇪 Germany | EU | 19% | 7% | EUR |
| 🇬🇷 Greece | EU | 24% | 6%, 13% | EUR |
| 🇭🇺 Hungary | EU | 27% | 5%, 18% | HUF |
| 🇮🇪 Ireland | EU | 23% | 4.8%, 9%, 13.5% | EUR |
| 🇮🇹 Italy | EU | 22% | 4%, 5%, 10% | EUR |
| 🇱🇻 Latvia | EU | 21% | 5%, 12% | EUR |
| 🇱🇹 Lithuania | EU | 21% | 5%, 12% | EUR |
| 🇱🇺 Luxembourg | EU | 17% | 3%, 8%, 14% | EUR |
| 🇲🇹 Malta | EU | 18% | 5%, 7%, 12% | EUR |
| 🇳🇱 Netherlands | EU | 21% | 9% | EUR |
| 🇵🇱 Poland | EU | 23% | 5%, 8% | PLN |
| 🇵🇹 Portugal | EU | 23% | 6%, 13% | EUR |
| 🇷🇴 Romania | EU | 21% | 11% | RON |
| 🇸🇰 Slovakia | EU | 23% | 5%, 19% | EUR |
| 🇸🇮 Slovenia | EU | 22% | 5%, 9.5% | EUR |
| 🇪🇸 Spain | EU | 21% | 4%, 10% | EUR |
| 🇸🇪 Sweden | EU | 25% | 6%, 12% | SEK |
| 🇮🇸 Iceland | Europe (non-EU) | 24% | 11% | ISK |
| 🇳🇴 Norway | Europe (non-EU) | 25% | 12%, 15% | NOK |
| 🇷🇺 Russia | Europe (non-EU) | 22% | 10% | RUB |
| 🇷🇸 Serbia | Europe (non-EU) | 20% | 10% | RSD |
| 🇨🇭 Switzerland | Europe (non-EU) | 8.1% | 2.6%, 3.8% | CHF |
| 🇹🇷 Turkey | Europe (non-EU) | 20% | 1%, 10% | TRY |
| 🇺🇦 Ukraine | Europe (non-EU) | 20% | 7%, 14% | UAH |
| 🇬🇧 United Kingdom | Europe (non-EU) | 20% | 5% | GBP |
| 🇦🇷 Argentina | Americas | 21% | 10.5% | ARS |
| 🇧🇷 Brazil | Americas | 18% | — | BRL |
| 🇨🇦 Canada | Americas | 5% | — | CAD |
| 🇨🇱 Chile | Americas | 19% | — | CLP |
| 🇨🇴 Colombia | Americas | 19% | 5% | COP |
| 🇲🇽 Mexico | Americas | 16% | 8% | MXN |
| 🇵🇪 Peru | Americas | 18% | 10.5% | PEN |
| 🇦🇺 Australia | Asia-Pacific | 10% | — | AUD |
| 🇨🇳 China | Asia-Pacific | 13% | 6%, 9% | CNY |
| 🇮🇳 India | Asia-Pacific | 18% | 3%, 5% (+40%) | INR |
| 🇮🇩 Indonesia | Asia-Pacific | 11% | — | IDR |
| 🇯🇵 Japan | Asia-Pacific | 10% | 8% | JPY |
| 🇲🇾 Malaysia | Asia-Pacific | 10% | 5%, 6%, 8% | MYR |
| 🇳🇿 New Zealand | Asia-Pacific | 15% | — | NZD |
| 🇵🇭 Philippines | Asia-Pacific | 12% | — | PHP |
| 🇸🇬 Singapore | Asia-Pacific | 9% | — | SGD |
| 🇰🇷 South Korea | Asia-Pacific | 10% | — | KRW |
| 🇹🇭 Thailand | Asia-Pacific | 7% | — | THB |
| 🇻🇳 Vietnam | Asia-Pacific | 10% | 5%, 8% | VND |
| 🇮🇱 Israel | Middle East | 18% | — | ILS |
| 🇸🇦 Saudi Arabia | Middle East | 15% | — | SAR |
| 🇦🇪 United Arab Emirates | Middle East | 5% | — | AED |
| 🇪🇬 Egypt | Africa | 14% | 5% | EGP |
| 🇳🇬 Nigeria | Africa | 7.5% | — | NGN |
| 🇿🇦 South Africa | Africa | 15% | — | ZAR |
Which Countries Charge 5%, 10%, 20% or 25% VAT?
Every VAT/GST percentage in use across the 60 countries on this site, and who uses it
Looking at an invoice with an unfamiliar percentage? Find the rate below to see which countries use it as a standard rate or as a reduced rate. A few rates are distinctive enough to identify a country on their own: 25.5% is only Finland, 27% only Hungary, 8.1% only Switzerland and 7.5% only Nigeria. Some percentages that still show up in searches are no longer in force: the UK's 17.5% ended in January 2011, and Ireland's 13.5% is a reduced rate, not a standard one.
European Union Countries
All 27 EU member states apply VAT according to EU directives. A selection is highlighted below — every member state is listed in the full comparison table. View EU VAT overview →
Europe (Non-EU Countries)
Highlights — see the full comparison table for every non-EU European country we cover.
Americas
Highlights — see the full comparison table for every country in the Americas we cover.
Asia-Pacific
Highlights — see the full comparison table for every Asia-Pacific country we cover.
Middle East & Africa
VAT Rates in 54 More Countries
Quick-reference standard rates for countries without a full guide on this site
These headline rates come mainly from PwC Worldwide Tax Summaries and were checked in October 2026. They are not in the calculator, but you can use its custom rate option. Confirm the rate with the local tax authority before you rely on it.
| Country | Region | Standard rate | Tax | Note |
|---|---|---|---|---|
| Albania | Europe | 20% | VAT | — |
| Algeria | Africa | 19% | TVA | Reduced 9% |
| Andorra | Europe | 4.5% | IGI | Reduced 2.5% and 1% |
| Angola | Africa | 14% | VAT | Reduced rates apply |
| Armenia | Asia-Pacific | 20% | VAT | — |
| Azerbaijan | Asia-Pacific | 18% | VAT | — |
| Bahamas | Americas | 10% | VAT | — |
| Bahrain | Middle East | 10% | VAT | — |
| Bangladesh | Asia-Pacific | 15% | VAT | — |
| Barbados | Americas | 17.5% | VAT | — |
| Belarus | Europe | 20% | VAT | — |
| Bolivia | Americas | 13% | IVA | — |
| Bosnia and Herzegovina | Europe | 17% | VAT | — |
| Cambodia | Asia-Pacific | 10% | VAT | — |
| Costa Rica | Americas | 13% | IVA | — |
| Dominican Republic | Americas | 18% | ITBIS | — |
| Ecuador | Americas | 15% | IVA | — |
| El Salvador | Americas | 13% | IVA | — |
| Ethiopia | Africa | 15% | VAT | — |
| Georgia | Europe | 18% | VAT | — |
| Ghana | Africa | 15% | VAT | Plus NHIL 2.5% and GETFund 2.5%, about 20% in total since Jan 2026 reform; COVID levy abolished |
| Guatemala | Americas | 12% | IVA | — |
| Iran | Middle East | 10% | VAT | Government's 12% proposal for 2026 rejected by parliament |
| Jamaica | Americas | 15% | GCT | — |
| Jordan | Middle East | 16% | General sales tax | — |
| Kazakhstan | Asia-Pacific | 16% | VAT | — |
| Kenya | Africa | 16% | VAT | — |
| Kosovo | Europe | 18% | VAT | — |
| Laos | Asia-Pacific | 10% | VAT | — |
| Lebanon | Middle East | 11% | VAT | Cabinet approved 12% in Feb 2026 but it needs legislation; not enacted per available sources |
| Liechtenstein | Europe | 8.1% | VAT | Swiss VAT area |
| Mauritius | Africa | 15% | VAT | — |
| Moldova | Europe | 20% | VAT | — |
| Monaco | Europe | 20% | VAT | Applies French VAT |
| Mongolia | Asia-Pacific | 10% | VAT | — |
| Montenegro | Europe | 21% | VAT | — |
| Morocco | Africa | 20% | TVA | — |
| Namibia | Africa | 15% | VAT | — |
| Nepal | Asia-Pacific | 13% | VAT | — |
| North Macedonia | Europe | 18% | VAT | — |
| Oman | Middle East | 5% | VAT | — |
| Pakistan | Asia-Pacific | 18% | Sales tax | Goods 18%; provincial sales tax on services 15% to 16% |
| Panama | Americas | 7% | ITBMS | — |
| Paraguay | Americas | 10% | IVA | 5% on property, some medicines and farm produce |
| Sri Lanka | Asia-Pacific | 18% | VAT | — |
| Taiwan | Asia-Pacific | 5% | Business tax (VAT) | General industries |
| Tanzania | Africa | 18% | VAT | Mainland; Zanzibar 15%. 16% B2C electronic payment rate on hold |
| Trinidad and Tobago | Americas | 12.5% | VAT | — |
| Tunisia | Africa | 19% | TVA | — |
| Uganda | Africa | 18% | VAT | — |
| Uruguay | Americas | 22% | IVA | Reduced 10% |
| Uzbekistan | Asia-Pacific | 12% | VAT | — |
| Zambia | Africa | 16% | VAT | — |
| Zimbabwe | Africa | 15.5% | VAT | Raised from 15% on 1 Jan 2026 |
Last reviewed on 31 October 2026.