GST, VAT & sales tax rates by country

The standard consumption-tax rate for 88 countries, at a glance — plus reduced rates, local names, and how income and company tax compare.

Consumption-tax rates range from 5% (UAE, Canada’s federal GST) to 27% (Hungary, the world’s highest VAT). Most of Europe sits between 19% and 25%; the GST economies (Australia 10%, Singapore 9%, New Zealand 15%) are lower and broader. The United States has no national rate at all — only state and local sales tax.

CountryLocal nameTypeStandardReducedIncome (top)Company
Oceania
AustraliaSource: ATOGSTGST10%—45% + 2% Medicare30% (25% small)
New ZealandSource: IRDGSTGST15%—39%28%
Asia
BangladeshSource: National Board of Revenue (NBR), Ministry of FinanceVATVAT15%5%——
CambodiaSource: General Department of Taxation (GDT), Ministry of Economy and FinanceSales TaxVAT10%———
ChinaSource: State Taxation Administration (STA) of ChinaVAT (增值税)VAT13%9%45%25%
Hong KongSource: Financial Services and the Treasury BureauSales TaxNoneNone———
IndiaSource: GSTN / CBICGSTGST18% (slabs nil/5/18/40%)5%30% + surcharge/cess25–30%
IndonesiaSource: Directorate General of Taxes (DJP), Ministry of Finance, IndonesiaPPNVAT11%———
JapanSource: NTAConsumption Tax (消費税)Consumption Tax10%8%45% national~23% (≈30% effective)
KazakhstanSource: State Revenue Committee, Ministry of Finance of the Republic of KazakhstanSales TaxVAT16%5%——
LaosSource: Tax Department, Ministry of Finance, Lao PDRSales TaxVAT10%———
MalaysiaSource: Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia) / Ministry of FinanceSSTSST10%6%——
MongoliaSource: General Department of Taxation (GDT), MongoliaSales TaxVAT10%———
MyanmarSource: Internal Revenue Department (IRD), Ministry of Planning and Finance, MyanmarSales TaxVAT5%———
NepalSource: Inland Revenue Department (IRD), Government of NepalVATVAT13%———
PakistanSource: Federal Board of Revenue (FBR)VATVAT18%———
PhilippinesSource: Bureau of Internal Revenue (BIR), PhilippinesVATVAT12%———
SingaporeSource: IRASGSTGST9%—24%17%
South KoreaSource: National Tax Service (NTS), Republic of KoreaVATVAT10%—45%24%
Sri LankaSource: Inland Revenue Department (IRD), Sri LankaSales TaxVAT18%———
TaiwanSource: Taxation Administration, Ministry of Finance, R.O.C.Sales TaxVAT5%———
ThailandSource: The Revenue Department of ThailandVAT (ภาษีมูลค่าเพิ่ม)VAT7%———
UzbekistanSource: State Tax Committee of the Republic of UzbekistanSales TaxVAT12%———
VietnamSource: General Department of Taxation, Ministry of Finance, VietnamVATVAT10% (8% on most supplies to 31 Dec 2026)5%——
Middle East
BahrainSource: Bahrain National Portal (bahrain.bh; VAT administered by the National Bureau for Revenue)VATVAT10%———
IsraelSource: Knesset (Israeli legislature)VATVAT18%———
JordanSource: Income and Sales Tax Department (ISTD)Sales TaxVAT16%4%——
KuwaitRate published by Kuwait Ministry of Finance — citation pendingSales TaxVAT————
LebanonSource: Investment Development Authority of Lebanon (IDAL)Sales TaxVAT11%———
OmanSource: Oman Tax AuthorityVATVAT5%———
QatarSource: Qatar General Tax Authority (GTA)No VATNoneNone———
Saudi ArabiaSource: ZATCAVATVAT15%—No personal income tax20%
UAESource: FTAVATVAT5%—No personal income tax9%
Europe
AustriaSource: Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDBUStVAT20%10%——
BelarusSource: Ministry of Taxes and Duties of the Republic of BelarusSales TaxVAT20%10%——
BelgiumSource: SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDBTVA/BTWVAT21%6%——
BulgariaSource: Natsionalna Agentsiya za Prihodite (NRA / Bulgarian National Revenue Agency) / EU TEDBДДС (DDS)VAT20%9%——
CroatiaSource: Porezna uprava (Croatian Tax Administration) / EU TEDBPDVVAT25%13%——
Czech RepublicSource: Financni sprava CR (Czech Financial Administration) / gov.czDPHVAT21%12%——
DenmarkSource: Skattestyrelsen / Skat.dk (Danish Tax Agency) / EU TEDBMomsVAT25%—~60.5% (incl. 8% labour-market contribution)22%
EstoniaSource: Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDBKM (Käibemaks)VAT24%9%22% flat0% retained; 22% on distributed profit
FinlandSource: Verohallinto (Finnish Tax Administration, vero.fi)ALV (Arvonlisävero)VAT25.5%13.5%, 10%~52% (state 37.5% + municipal + contributions)20% (18% proposed for 2027)
FranceSource: DGFiPTVAVAT20%10%, 5.5%, 2.1%45%25%
GermanySource: BZSt / FinanzamtUmsatzsteuer (USt)VAT19%7%45% + solidarity~30% (incl. trade tax)
GreeceSource: Independent Authority for Public Revenue (AADE) / EU TEDBΦΠΑ (FPA)VAT24%13%——
HungarySource: Nemzeti Ado- es Vamhivatal (NAV) / EU TEDBÁFAVAT27%18%——
IcelandSource: Skatturinn (Iceland Revenue and Customs)Sales TaxVAT24%11%~46.3% (state + average municipal)20%
IrelandSource: RevenueVATVAT23%13.5%, 9%40% + USC/PRSI12.5%
ItalySource: AdEIVAVAT22%10%, 5%, 4%43%24%
LatviaSource: Valsts ienemumu dienests (VID / State Revenue Service) / EU TEDBPVNVAT21%12%33% (+3% above €200k)0% retained; 20% on distributed profit
LithuaniaSource: Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDBPVMVAT21%9%32% above €138,72917%
LuxembourgSource: Administration de l'enregistrement, des domaines et de la TVA (AED); Luxembourg VAT Law Art. 39; EU TEDBTVAVAT17%8%——
NetherlandsSource: BelastingdienstBTWVAT21%9%49.5%25.8%
NorwaySource: Skatteetaten (Norwegian Tax Administration)MVA (Merverdiavgift)VAT25%15%47.4% (22% + 17.8% bracket tax + 7.6% social security)22%
PolandSource: Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDBVATVAT23%8%——
PortugalSource: Autoridade Tributaria e Aduaneira (Portuguese Tax Authority) / EU TEDBIVAVAT23%6%, 13%——
RomaniaSource: Agentia Nationala de Administrare Fiscala (ANAF) / Ministerul FinantelorTVAVAT21%11%——
RussiaSource: Federal Tax Service of Russia (FNS) / Ministry of FinanceVATVAT22%10%——
SlovakiaSource: Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDBDPHVAT23%19%——
SloveniaSource: Financna uprava Republike Slovenije (FURS) / EU TEDBDDVVAT22%9.5%——
SpainSource: AEATIVAVAT21%10%, 4%47%25%
SwedenSource: Skatteverket (Swedish Tax Agency)MomsVAT25%12%~52% (20% state + ~32% municipal)20.6%
SwitzerlandSource: Federal Tax Administration (Eidgenoessische Steuerverwaltung ESTV)MWST/TVA/IVAVAT8.1%2.6%——
TurkeySource: Turkish Revenue Administration (Gelir Idaresi Baskanligi)VATVAT20%10%——
UkraineSource: State Tax Service of Ukraine (Derzhavna podatkova sluzhba Ukrainy)Sales TaxVAT20%7%——
United KingdomSource: HMRCVATVAT20%5%45%25%
Africa
AlgeriaSource: Direction Générale des Impôts (DGI Algérie)Sales TaxVAT19%9%——
EgyptSource: Egyptian Tax Authority (ETA)VATVAT14%———
GhanaSource: Ghana Revenue Authority (GRA)VATVAT15%———
KenyaSource: Kenya Revenue Authority (KRA)VATVAT16%———
MadagascarSource: Direction Générale des Impôts (Ministère de l'Économie et des Finances)TVAVAT20%———
MoroccoSource: Direction Générale des Impôts (DGI)Sales TaxVAT20%10%——
NigeriaSource: Nigeria Revenue Service (NRS, formerly FIRS)VATVAT7.5%———
South AfricaSource: South African Revenue Service (SARS)VATVAT15%—45%27%
TunisiaSource: Ministère des Finances / Direction Générale des ImpôtsSales TaxVAT19%7%——
Americas
ArgentinaSource: ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP)Sales TaxVAT21%10.5%——
BoliviaSource: Servicio de Impuestos Nacionales (SIN) / Impuestos NacionalesSales TaxVAT13%———
BrazilRate published by Receita Federal do Brasil (Federal Revenue Service) — citation pendingPIS/COFINSHybridNo single national rate (in transition)—27.5%34% (incl. CSLL)
CanadaSource: CRAGST/HSTGST5%—33% federal + provincial15% federal
ChileSource: Servicio de Impuestos Internos (SII)Sales TaxVAT19%———
ColombiaSource: Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN)VATVAT19%5%——
EcuadorSource: Servicio de Rentas Internas (SRI)Sales TaxVAT15%5%——
MexicoSource: Servicio de Administracion Tributaria (SAT)IVAVAT16%———
ParaguaySource: Direccion Nacional de Ingresos Tributarios (DNIT)Sales TaxVAT10%5%——
PeruSource: Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT)VATVAT18%———
United StatesSource: State revenue deptsSales TaxSales TaxNo national rate (state and local vary)—37% federal21% federal
UruguaySource: Direccion General Impositiva (DGI)Sales TaxVAT22%10%——
VenezuelaSource: Servicio Nacional Integrado de Administracion Aduanera y Tributaria (SENIAT)Sales TaxVAT16%8%——
Source:EY Worldwide VAT/GST Guide 2026· verified Jun 2026

Standard GST/VAT rates are cross-checked against the EY Worldwide VAT/GST Guide; rows with a source link are verified against that authority's published rate, and rows marked citation pending are not yet. Income and company figures are indicative reference rates. General information, 2026 — not tax advice.

The table, answered

Questions people ask about these rates

How often are these rates checked?
The table shows the date its rates were last confirmed against the source, rather than promising a schedule. Standard rates come from a maintained rate ledger cross-checked against the EY Worldwide VAT/GST Guide 2026, and each country row names the authority it was checked against, with a link where one is on file. The page is rebuilt whenever the ledger is regenerated and republished, and the year in the title only rolls forward when the data has been re-verified.
Is this the standard rate or the reduced rate?
Both, in separate columns. The highlighted Standard column is the headline rate that applies to most goods and services; Reduced lists the lower rates a country applies to particular categories, or a dash where it has none. Which rate applies to a given item is set by each country’s own rules, so use the standard rate unless you know the item sits in a reduced category.
Are these rates the same as what my accountant uses?
For the standard GST or VAT rate, yes — it is the published national rate, and each row links to the authority that publishes it so you can check. The income and company columns are indicative reference figures for comparison, not the bands, thresholds and offsets your accountant works through, so treat those as context. This page is general information, not tax advice.
Why do some rows say the citation is pending?
Because that rate has been published but not yet verified against a linked official source, and the row says so rather than printing a made-up authority name. A row that reads “Source:” with a link has been checked against that authority; “Rate published by” names the authority while the link is still to come. Either way the rate is shown; only the verification differs.
Which countries does the table cover?
88 countries, grouped by region, from the same rate engine that powers the free calculators and the comparison tool on this site — so a rate you see here is the rate Fin applies there. A country with no single national rate shows that in the Standard column instead of a number, and the Type column tells you whether the tax is a GST, a VAT or a sales tax.

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