GST, VAT & sales tax rates by country
The standard consumption-tax rate for 193 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.
193 countries. Search, or pick a region.
| Country | Local name | Type | Standard | Reduced | Income (top, reference) | Company (reference) |
|---|---|---|---|---|---|---|
| Oceania | ||||||
| Australia10%✓ verified Aug 2026 · ATO | GST | GST | 10% | — | 45% + 2% Medicare | 30% (25% small) |
| Fiji12.5%✓ verified Oct 2026 · Fiji Revenue and Customs Service (FRCS) | Value Added Tax | VAT | 12.5% | — | — | — |
| Kiribati12.5%✓ verified Oct 2026 · Kiribati Tax Division (Ministry of Finance and Economic Development) | Value Added Tax | VAT | 12.5% | — | — | — |
| Marshall Islands12%✓ verified Oct 2026 · Nitijela (Parliament) of the Republic of the Marshall Islands | Consumption Tax | VAT | 12% | — | — | — |
| MicronesiaNoneUnverified · confirm with Department of Finance and Administration (DoFA) | None | None | None | — | — | — |
| NauruNoneUnverified · confirm with Nauru Revenue Office (Ministry of Finance) | None | None | None | — | — | — |
| New Zealand15%✓ verified Aug 2026 · IRD | GST | GST | 15% | — | 39% | 28% |
| Palau10%✓ verified Oct 2026 · Bureau of Revenue and Taxation, Ministry of Finance | Palau Goods and Services Tax | GST | 10% | — | — | — |
| Papua New Guinea10%✓ verified Oct 2026 · Internal Revenue Commission (IRC) | Goods and Services Tax | GST | 10% | — | — | — |
| Samoa15%✓ verified Oct 2026 · Ministry for Revenue | Value Added Goods and Services Tax | VAT | 15% | — | — | — |
| Solomon Islands10%✓ verified Oct 2026 · Inland Revenue Division, Ministry of Finance and Treasury | Sales Tax | Sales Tax | 10% | — | — | — |
| Tonga15%✓ verified Oct 2026 · Ministry of Revenue and Customs | Consumption Tax | VAT | 15% | — | — | — |
| Tuvalu4%✓ verified Oct 2026 · Office of the Attorney-General - Tuvalu Legislation (Consumption Tax Regulations, 2022 Revised Edition) | Tuvalu Consumption Tax | VAT | 4% | — | — | — |
| Vanuatu15%✓ verified Oct 2026 · Department of Customs and Inland Revenue | Value Added Tax | VAT | 15% | — | — | — |
| Asia | ||||||
| Armenia20%✓ verified Oct 2026 · ARLIS – Armenian Legal Information System (Tax Code HO-165-N) | VAT (Ավելացված արժեքի հարկ) | VAT | 20% | — | — | — |
| Azerbaijan18%✓ verified Oct 2026 · State Tax Service under the Ministry of Economy (taxes.gov.az) | Əlavə dəyər vergisi | VAT | 18% | — | — | — |
| Bangladesh15%✓ verified Aug 2026 · National Board of Revenue (NBR), Ministry of Finance | VAT | VAT | 15% | 5% | — | — |
| Bhutan5%✓ verified Oct 2026 · Department of Revenue and Customs (Ministry of Finance) | Goods and Services Tax | GST | 5% | — | — | — |
| BruneiNone✓ verified Oct 2026 · Ministry of Foreign Affairs, Brunei Darussalam | None | None | None | — | — | — |
| Cambodia10%✓ verified Aug 2026 · General Department of Taxation (GDT), Ministry of Economy and Finance | VAT | VAT | 10% | — | — | — |
| China13%✓ verified Aug 2026 · State Taxation Administration (STA) of China | VAT (增值税) | VAT | 13% | 9% | 45% | 25% |
| Georgia18%✓ verified Oct 2026 · Legislative Herald of Georgia (matsne.gov.ge) – Tax Code of Georgia | VAT (დამატებული ღირებულების გადასახადი) | VAT | 18% | — | — | — |
| Hong KongNone✓ verified Aug 2026 · Financial Services and the Treasury Bureau | None | None | None | — | — | — |
| India18% (slabs nil/5/18/40%)✓ verified Aug 2026 · GSTN / CBIC | GST | GST | 18% (slabs nil/5/18/40%) | 5% | 30% + surcharge/cess | 25–30% |
| Indonesia11%✓ verified Aug 2026 · Directorate General of Taxes (DJP), Ministry of Finance, Indonesia | PPN | VAT | 11% | — | — | — |
| Japan10%✓ verified Sep 2026 · NTA | Consumption Tax (消費税) | Consumption Tax | 10% | 8% | 45% national | ~23% (≈30% effective) |
| Kazakhstan16%✓ verified Sep 2026 · State Revenue Committee, Ministry of Finance of the Republic of Kazakhstan | VAT (НДС) | VAT | 16% | 5% | — | — |
| Kyrgyzstan12%✓ verified Oct 2026 · Ministry of Justice - Centralized Database of Legal Acts (Tax Code of the Kyrgyz Republic) | VAT (Налог на добавленную стоимость / НДС) | VAT | 12% | — | — | — |
| Laos10%✓ verified Aug 2026 · Tax Department, Ministry of Finance, Lao PDR | VAT | VAT | 10% | — | — | — |
| MacaoNone✓ verified Oct 2026 · Macao Trade and Investment Promotion Institute (IPIM), Macao SAR Government | None | None | None | — | — | — |
| Malaysia10%✓ verified Sep 2026 · Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia) / Ministry of Finance | SST | SST | 10% | 6% | — | — |
| Maldives8%✓ verified Oct 2026 · Maldives Inland Revenue Authority (MIRA) | General Goods and Services Tax (GGST) | GST | 8% | — | — | — |
| Mongolia10%✓ verified Aug 2026 · General Department of Taxation (GDT), Mongolia | VAT | VAT | 10% | — | — | — |
| Myanmar5%✓ verified Sep 2026 · Internal Revenue Department (IRD), Ministry of Planning and Finance, Myanmar | CCT | VAT | 5% | — | — | — |
| Nepal13%✓ verified Sep 2026 · Inland Revenue Department (IRD), Government of Nepal | VAT | VAT | 13% | — | — | — |
| North KoreaNoneUnverified · confirm with Korean Central News Agency (KCNA) | None | None | None | — | — | — |
| Pakistan18%✓ verified Aug 2026 · Federal Board of Revenue (FBR) | VAT | VAT | 18% | — | — | — |
| Philippines12%✓ verified Aug 2026 · Bureau of Internal Revenue (BIR), Philippines | VAT | VAT | 12% | — | — | — |
| Singapore9%✓ verified Aug 2026 · IRAS | GST | GST | 9% | — | 24% | 17% |
| South Korea10%✓ verified Aug 2026 · National Tax Service (NTS), Republic of Korea | VAT | VAT | 10% | — | 45% | 24% |
| Sri Lanka18%✓ verified Aug 2026 · Inland Revenue Department (IRD), Sri Lanka | VAT | VAT | 18% | — | — | — |
| Taiwan5%✓ verified Aug 2026 · Taxation Administration, Ministry of Finance, R.O.C. | VAT (營業稅) | VAT | 5% | — | — | — |
| Tajikistan14%✓ verified Oct 2026 · Tax Committee under the Government of Tajikistan (Tax Code, unofficial English translation) | VAT (Андози арзиши иловашуда / НДС) | VAT | 14% | 7% | — | — |
| Thailand7%✓ verified Sep 2026 · The Revenue Department of Thailand | VAT (ภาษีมูลค่าเพิ่ม) | VAT | 7% | — | — | — |
| Timor-Leste2.5%✓ verified Oct 2026 · Timor-Leste Customs Authority | Sales Tax | Sales Tax | 2.5% | — | — | — |
| Turkmenistan15%✓ verified Oct 2026 · Mejlis (Parliament) of Turkmenistan - Tax Code | VAT (Goşulan baha üçin salgyt / НДС) | VAT | 15% | — | — | — |
| Uzbekistan12%✓ verified Aug 2026 · State Tax Committee of the Republic of Uzbekistan | QQS | VAT | 12% | — | — | — |
| Vietnam10% (8% on most supplies to 31 Dec 2026)✓ verified Aug 2026 · General Department of Taxation, Ministry of Finance, Vietnam | VAT | VAT | 10% (8% on most supplies to 31 Dec 2026) | 5% | — | — |
| Middle East | ||||||
| Bahrain10%✓ verified Sep 2026 · Bahrain National Portal (bahrain.bh; VAT administered by the National Bureau for Revenue) | VAT | VAT | 10% | — | — | — |
| Iran10%Unverified · confirm with Iranian National Tax Administration (INTA) | VAT (مالیات بر ارزش افزوده) | VAT | 10% | — | — | — |
| IraqNoneUnverified · confirm with General Commission for Taxes (Ministry of Finance) | Selective sales tax only (ضريبة المبيعات) | None | None | — | — | — |
| Israel18%✓ verified Aug 2026 · Knesset (Israeli legislature) | VAT | VAT | 18% | — | — | — |
| Jordan16%✓ verified Aug 2026 · Income and Sales Tax Department (ISTD) | VAT | VAT | 16% | 4% | — | — |
| Kuwait—Unverified · confirm with Kuwait Ministry of Finance | VAT | VAT | — | — | — | — |
| Lebanon11%✓ verified Sep 2026 · Investment Development Authority of Lebanon (IDAL) | VAT | VAT | 11% | — | — | — |
| Oman5%✓ verified Aug 2026 · Oman Tax Authority | VAT | VAT | 5% | — | — | — |
| Palestine16%✓ verified Oct 2026 · Official Gazette (Al-Waqa'i' al-Filastiniyya) - Ministry of Justice legal reference | VAT (ضريبة القيمة المضافة) | VAT | 16% | — | — | — |
| QatarNone✓ verified Aug 2026 · Qatar General Tax Authority (GTA) | No VAT | None | None | — | — | — |
| Saudi Arabia15%✓ verified Aug 2026 · ZATCA | VAT | VAT | 15% | — | No personal income tax | 20% |
| UAE5%✓ verified Aug 2026 · FTA | VAT | VAT | 5% | — | No personal income tax | 9% |
| Yemen5%Unverified · confirm with Yemen Tax Authority (Taxes and Customs Authority) | Sales Tax | Sales Tax | 5% | — | — | — |
| Europe | ||||||
| Albania20%✓ verified Oct 2026 · Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxation) | Tatimi mbi Vlerën e Shtuar | VAT | 20% | 6% | — | — |
| Andorra4.5%✓ verified Oct 2026 · Govern d'Andorra (e-tràmits) | Impost General Indirecte | VAT | 4.5% | 1% | — | — |
| Austria20%✓ verified Aug 2026 · Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDB | USt | VAT | 20% | 10% | — | — |
| Belarus20%✓ verified Aug 2026 · Ministry of Taxes and Duties of the Republic of Belarus | VAT (НДС) | VAT | 20% | 10% | — | — |
| Belgium21%✓ verified Aug 2026 · SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDB | TVA/BTW | VAT | 21% | 6% | — | — |
| Bosnia and Herzegovina17%✓ verified Oct 2026 · Uprava za indirektno/neizravno oporezivanje BiH (Indirect Taxation Authority) | VAT (Porez na dodanu vrijednost / Порез на додату вриједност) | VAT | 17% | — | — | — |
| Bulgaria20%✓ verified Aug 2026 · Natsionalna Agentsiya za Prihodite (NRA / Bulgarian National Revenue Agency) / EU TEDB | VAT (ДДС) | VAT | 20% | 9% | — | — |
| Croatia25%✓ verified Aug 2026 · Porezna uprava (Croatian Tax Administration) / EU TEDB | PDV | VAT | 25% | 13% | — | — |
| Cyprus19%✓ verified Oct 2026 · European Commission – Your Europe (official EU portal) | VAT (ΦΠΑ) | VAT | 19% | 5% | — | — |
| Czech Republic21%✓ verified Sep 2026 · Financni sprava CR (Czech Financial Administration) / gov.cz | DPH | VAT | 21% | 12% | — | — |
| Denmark25%✓ verified Aug 2026 · Skattestyrelsen / Skat.dk (Danish Tax Agency) / EU TEDB | Moms | VAT | 25% | — | ~60.5% (incl. 8% labour-market contribution) | 22% |
| Estonia24%✓ verified Aug 2026 · Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDB | KM (Käibemaks) | VAT | 24% | 9% | 22% flat | 0% retained; 22% on distributed profit |
| Finland25.5%✓ verified Sep 2026 · Verohallinto (Finnish Tax Administration, vero.fi) | ALV (Arvonlisävero) | VAT | 25.5% | 13.5%, 10% | ~52% (state 37.5% + municipal + contributions) | 20% (18% proposed for 2027) |
| France20%✓ verified Aug 2026 · DGFiP | TVA | VAT | 20% | 10%, 5.5%, 2.1% | 45% | 25% |
| Germany19%✓ verified Aug 2026 · BZSt / Finanzamt | Umsatzsteuer (USt) | VAT | 19% | 7% | 45% + solidarity | ~30% (incl. trade tax) |
| Greece24%✓ verified Aug 2026 · Independent Authority for Public Revenue (AADE) / EU TEDB | VAT (ΦΠΑ) | VAT | 24% | 13% | — | — |
| Hungary27%✓ verified Sep 2026 · Nemzeti Ado- es Vamhivatal (NAV) / EU TEDB | ÁFA | VAT | 27% | 18% | — | — |
| Iceland24%✓ verified Sep 2026 · Skatturinn (Iceland Revenue and Customs) | VAT | VAT | 24% | 11% | ~46.3% (state + average municipal) | 20% |
| Ireland23%✓ verified Aug 2026 · Revenue | VAT | VAT | 23% | 13.5%, 9% | 40% + USC/PRSI | 12.5% |
| Italy22%✓ verified Aug 2026 · AdE | IVA | VAT | 22% | 10%, 5%, 4% | 43% | 24% |
| Kosovo18%✓ verified Oct 2026 · Administrata Tatimore e Kosovës (Tax Administration of Kosovo) | Tatimi mbi Vlerën e Shtuar | VAT | 18% | 8% | — | — |
| Latvia21%✓ verified Aug 2026 · Valsts ienemumu dienests (VID / State Revenue Service) / EU TEDB | PVN | VAT | 21% | 12% | 33% (+3% above €200k) | 0% retained; 20% on distributed profit |
| Liechtenstein8.1%✓ verified Oct 2026 · Liechtensteinisches Landesgesetzblatt / gesetze.li (MWSTG, LGBl. 2009 Nr. 330) | Mehrwertsteuer | VAT | 8.1% | 2.6% | — | — |
| Lithuania21%✓ verified Aug 2026 · Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB | PVM | VAT | 21% | 9% | 32% above €138,729 | 17% |
| Luxembourg17%✓ verified Aug 2026 · Administration de l'enregistrement, des domaines et de la TVA (AED); Luxembourg VAT Law Art. 39; EU TEDB | TVA | VAT | 17% | 8% | — | — |
| Malta18%✓ verified Oct 2026 · European Commission – Your Europe (official EU portal) | VAT | VAT | 18% | 5% | — | — |
| Moldova20%✓ verified Oct 2026 · Serviciul Fiscal de Stat (State Tax Service) | Taxa pe valoarea adăugată | VAT | 20% | 8% | — | — |
| Monaco20%✓ verified Oct 2026 · Gouvernement Princier de Monaco – MonEntreprise.mc | Taxe sur la valeur ajoutée | VAT | 20% | 5.5% | — | — |
| Montenegro21%✓ verified Oct 2026 · Vlada Crne Gore – Ministarstvo finansija (wapi.gov.me, 'Poreska praksa') | Porez na dodatu vrijednost | VAT | 21% | 7% | — | — |
| Netherlands21%✓ verified Aug 2026 · Belastingdienst | BTW | VAT | 21% | 9% | 49.5% | 25.8% |
| North Macedonia18%✓ verified Oct 2026 · Управа за јавни приходи (Public Revenue Office) | VAT (Данок на додадена вредност) | VAT | 18% | 5% | — | — |
| Norway25%✓ verified Aug 2026 · Skatteetaten (Norwegian Tax Administration) | MVA (Merverdiavgift) | VAT | 25% | 15% | 47.4% (22% + 17.8% bracket tax + 7.6% social security) | 22% |
| Poland23%✓ verified Aug 2026 · Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDB | VAT | VAT | 23% | 8% | — | — |
| Portugal23%✓ verified Aug 2026 · Autoridade Tributaria e Aduaneira (Portuguese Tax Authority) / EU TEDB | IVA | VAT | 23% | 6%, 13% | — | — |
| Romania21%✓ verified Aug 2026 · Agentia Nationala de Administrare Fiscala (ANAF) / Ministerul Finantelor | TVA | VAT | 21% | 11% | — | — |
| Russia22%✓ verified Aug 2026 · Federal Tax Service of Russia (FNS) / Ministry of Finance | VAT | VAT | 22% | 10% | — | — |
| San Marino17%✓ verified Oct 2026 · Consiglio Grande e Generale – Decreto Delegato 22 novembre 2011 n.183 | Sales Tax | Sales Tax | 17% | — | — | — |
| Serbia20%✓ verified Oct 2026 · Пореска управа Републике Србије (Tax Administration) | VAT (Порез на додату вредност) | VAT | 20% | 10% | — | — |
| Slovakia23%✓ verified Sep 2026 · Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDB | DPH | VAT | 23% | 19% | — | — |
| Slovenia22%✓ verified Aug 2026 · Financna uprava Republike Slovenije (FURS) / EU TEDB | DDV | VAT | 22% | 9.5% | — | — |
| Spain21%✓ verified Aug 2026 · AEAT | IVA | VAT | 21% | 10%, 4% | 47% | 25% |
| Sweden25%✓ verified Aug 2026 · Skatteverket (Swedish Tax Agency) | Moms | VAT | 25% | 12% | ~52% (20% state + ~32% municipal) | 20.6% |
| Switzerland8.1%✓ verified Sep 2026 · Federal Tax Administration (Eidgenoessische Steuerverwaltung ESTV) | MWST/TVA/IVA | VAT | 8.1% | 2.6% | — | — |
| Turkey20%✓ verified Aug 2026 · Turkish Revenue Administration (Gelir Idaresi Baskanligi) | VAT | VAT | 20% | 10% | — | — |
| Ukraine20%✓ verified Aug 2026 · State Tax Service of Ukraine (Derzhavna podatkova sluzhba Ukrainy) | VAT (ПДВ) | VAT | 20% | 7% | — | — |
| United Kingdom20%✓ verified Aug 2026 · HMRC | VAT | VAT | 20% | 5% | 45% | 25% |
| Vatican CityNoneUnverified · confirm with Holy See – Lateran Pacts (vatican.va) | None | None | None | — | — | — |
| Africa | ||||||
| Algeria19%✓ verified Aug 2026 · Direction Générale des Impôts (DGI Algérie) | TVA | VAT | 19% | 9% | — | — |
| Angola14%✓ verified Oct 2026 · Ministério das Finanças de Angola / Administração Geral Tributária (Portal do Contribuinte) | Imposto sobre o Valor Acrescentado | VAT | 14% | — | — | — |
| Benin18%✓ verified Oct 2026 · Ministère de l'Économie et des Finances du Bénin | Taxe sur la valeur ajoutée | VAT | 18% | — | — | — |
| Botswana14%✓ verified Oct 2026 · Botswana Unified Revenue Service (BURS) | Value Added Tax | VAT | 14% | — | — | — |
| Burkina Faso18%✓ verified Oct 2026 · Direction Générale des Impôts du Burkina Faso | Taxe sur la valeur ajoutée | VAT | 18% | 10% | — | — |
| Burundi18%✓ verified Oct 2026 · Office Burundais des Recettes (OBR) | Taxe sur la valeur ajoutée | VAT | 18% | 10% | — | — |
| Cabo Verde15%✓ verified Oct 2026 · Ministério das Finanças de Cabo Verde | Imposto sobre o Valor Acrescentado | VAT | 15% | 8% | — | — |
| Cameroon19.25%✓ verified Oct 2026 · Direction Générale des Impôts, Ministère des Finances du Cameroun | Taxe sur la valeur ajoutée | VAT | 19.25% | — | — | — |
| Central African Republic19%✓ verified Oct 2026 · Ministère des Finances et du Budget, RCA (DGID) | Taxe sur la valeur ajoutée | VAT | 19% | 5% | — | — |
| Comoros10%Unverified · confirm with Ministère des Finances, Union des Comores (AGID) | Sales Tax | Sales Tax | 10% | — | — | — |
| Côte d'Ivoire18%✓ verified Oct 2026 · Direction Générale des Impôts de Côte d'Ivoire | Taxe sur la valeur ajoutée | VAT | 18% | 9% | — | — |
| Djibouti10%✓ verified Oct 2026 · Ministère du Budget, République de Djibouti | Taxe sur la valeur ajoutée | VAT | 10% | — | — | — |
| DR Congo16%✓ verified Oct 2026 · Direction Générale des Impôts (RDC) | Taxe sur la valeur ajoutée | VAT | 16% | 8% | — | — |
| Egypt14%✓ verified Sep 2026 · Egyptian Tax Authority (ETA) | VAT | VAT | 14% | — | — | — |
| Equatorial Guinea15%✓ verified Oct 2026 · Gobierno de Guinea Ecuatorial — Oficina de Información y Prensa (Ministerio de Hacienda) | Impuesto sobre el Valor Añadido | VAT | 15% | 5% | — | — |
| Eritrea12%Unverified · confirm with Ministry of Finance, Inland Revenue Department (Eritrea) | Sales Tax | Sales Tax | 12% | 5% | — | — |
| Eswatini15%✓ verified Oct 2026 · Eswatini Revenue Service (ERS) | Value Added Tax | VAT | 15% | — | — | — |
| Ethiopia15%✓ verified Oct 2026 · Ministry of Revenues (Ethiopia) | VAT (ተጨማሪ እሴት ታክስ) | VAT | 15% | — | — | — |
| Gabon18%✓ verified Oct 2026 · Direction Générale des Impôts du Gabon | Taxe sur la valeur ajoutée | VAT | 18% | 10% | — | — |
| Gambia15%✓ verified Oct 2026 · Gambia Revenue Authority (GRA) | Value Added Tax | VAT | 15% | — | — | — |
| Ghana15%✓ verified Aug 2026 · Ghana Revenue Authority (GRA) | VAT | VAT | 15% | — | — | — |
| Guinea18%Unverified · confirm with Direction Générale des Impôts (Guinée) | Taxe sur la valeur ajoutée | VAT | 18% | — | — | — |
| Guinea-Bissau19%✓ verified Oct 2026 · Direção-Geral das Contribuições e Impostos (Ministério da Economia e Finanças) | Imposto sobre o Valor Acrescentado | VAT | 19% | 10% | — | — |
| Kenya16%✓ verified Aug 2026 · Kenya Revenue Authority (KRA) | VAT | VAT | 16% | — | — | — |
| Lesotho15%✓ verified Oct 2026 · Revenue Services Lesotho (RSL) | Value Added Tax | VAT | 15% | — | — | — |
| Liberia13%✓ verified Oct 2026 · Liberia Revenue Authority (LRA) | Goods and Services Tax | GST | 13% | — | — | — |
| LibyaNoneUnverified · confirm with Libyan Tax Authority | No VAT/GST | None | None | — | — | — |
| Madagascar20%✓ verified Aug 2026 · Direction Générale des Impôts (Ministère de l'Économie et des Finances) | TVA | VAT | 20% | — | — | — |
| Malawi16.5%Unverified · confirm with Malawi Revenue Authority (MRA) | Value Added Tax | VAT | 16.5% | — | — | — |
| Mali18%✓ verified Oct 2026 · Direction Générale des Impôts du Mali | Taxe sur la valeur ajoutée | VAT | 18% | 5% | — | — |
| Mauritania16%Unverified · confirm with Direction Générale des Impôts de Mauritanie | Taxe sur la valeur ajoutée | VAT | 16% | — | — | — |
| Mauritius15%✓ verified Oct 2026 · Mauritius Revenue Authority (MRA) | Value Added Tax | VAT | 15% | — | — | — |
| Morocco20%✓ verified Sep 2026 · Direction Générale des Impôts (DGI) | TVA | VAT | 20% | 10% | — | — |
| Mozambique16%✓ verified Oct 2026 · Autoridade Tributária de Moçambique | Imposto sobre o Valor Acrescentado | VAT | 16% | — | — | — |
| Namibia15%✓ verified Oct 2026 · Namibia Revenue Agency (NamRA) | Value Added Tax | VAT | 15% | — | — | — |
| Niger19%✓ verified Oct 2026 · Ministère des Finances du Niger — Journal Officiel (LFI 2026) | Taxe sur la valeur ajoutée | VAT | 19% | — | — | — |
| Nigeria7.5%✓ verified Aug 2026 · Nigeria Revenue Service (NRS, formerly FIRS) | VAT | VAT | 7.5% | — | — | — |
| Republic of the Congo18.9%✓ verified Oct 2026 · Secrétariat général du Gouvernement — Journal officiel de la République du Congo | Taxe sur la valeur ajoutée | VAT | 18.9% | — | — | — |
| Rwanda18%✓ verified Oct 2026 · Rwanda Revenue Authority (RRA) | Umusoro ku nyongeragaciro (TVA) | VAT | 18% | — | — | — |
| São Tomé and Príncipe15%Unverified · confirm with Ministério do Planeamento, Finanças e Economia Azul (São Tomé e Príncipe) | Imposto sobre o Valor Acrescentado | VAT | 15% | — | — | — |
| Senegal18%✓ verified Oct 2026 · Direction Générale des Impôts et des Domaines (DGID) | Taxe sur la valeur ajoutée | VAT | 18% | 10% | — | — |
| Seychelles15%✓ verified Oct 2026 · Seychelles Revenue Commission (SRC) | Value Added Tax | VAT | 15% | — | — | — |
| Sierra Leone15%✓ verified Oct 2026 · National Revenue Authority (NRA) | Goods and Services Tax | GST | 15% | — | — | — |
| South Africa15%✓ verified Aug 2026 · South African Revenue Service (SARS) | VAT | VAT | 15% | — | 45% | 27% |
| Sudan17%✓ verified Oct 2026 · Sudan Taxation Chamber (Diwan al-Dara'ib) | VAT (ضريبة القيمة المضافة) | VAT | 17% | — | — | — |
| Tanzania18%✓ verified Oct 2026 · Tanzania Revenue Authority (TRA) | Kodi ya Ongezeko la Thamani (VAT) | VAT | 18% | — | — | — |
| Togo18%✓ verified Oct 2026 · Office Togolais des Recettes (OTR) | Taxe sur la valeur ajoutée | VAT | 18% | — | — | — |
| Tunisia19%✓ verified Sep 2026 · Ministère des Finances / Direction Générale des Impôts | TVA | VAT | 19% | 7% | — | — |
| Uganda18%✓ verified Oct 2026 · Uganda Revenue Authority (URA) | Value Added Tax | VAT | 18% | — | — | — |
| Zambia16%✓ verified Oct 2026 · Zambia Revenue Authority (ZRA) | Value Added Tax | VAT | 16% | — | — | — |
| Zimbabwe15.5%✓ verified Oct 2026 · Zimbabwe Revenue Authority (ZIMRA) | Value Added Tax | VAT | 15.5% | — | — | — |
| Americas | ||||||
| Antigua and Barbuda17%Unverified · confirm with Inland Revenue Department / Ministry of Finance, Government of Antigua and Barbuda | Antigua and Barbuda Sales Tax | VAT | 17% | — | — | — |
| Argentina21%✓ verified Aug 2026 · ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP) | IVA | VAT | 21% | 10.5% | — | — |
| Bahamas10%✓ verified Oct 2026 · Department of Inland Revenue / Government of The Bahamas | Value Added Tax | VAT | 10% | 5% | — | — |
| Barbados17.5%✓ verified Oct 2026 · Barbados Revenue Authority (BRA) | Value Added Tax | VAT | 17.5% | 7.5% | — | — |
| Belize12.5%✓ verified Oct 2026 · Belize Tax Service (BTS) | General Sales Tax | GST | 12.5% | — | — | — |
| Bolivia13%✓ verified Sep 2026 · Servicio de Impuestos Nacionales (SIN) / Impuestos Nacionales | IVA | VAT | 13% | — | — | — |
| BrazilNo single national rate (in transition)Unverified · confirm with Receita Federal do Brasil (Federal Revenue Service) | PIS/COFINS | Hybrid | No single national rate (in transition) | — | 27.5% | 34% (incl. CSLL) |
| Canada5%✓ verified Aug 2026 · CRA | GST/HST | GST | 5% | — | 33% federal + provincial | 15% federal |
| Chile19%✓ verified Aug 2026 · Servicio de Impuestos Internos (SII) | IVA | VAT | 19% | — | — | — |
| Colombia19%✓ verified Sep 2026 · Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN) | VAT | VAT | 19% | 5% | — | — |
| Costa Rica13%✓ verified Oct 2026 · Procuraduría General de la República – Sistema Costarricense de Información Jurídica (SCIJ) | Impuesto sobre el Valor Agregado | VAT | 13% | 4% | — | — |
| Dominica15%✓ verified Oct 2026 · Inland Revenue Division (IRD) | Value Added Tax | VAT | 15% | 10% | — | — |
| Dominican Republic18%✓ verified Oct 2026 · Dirección General de Impuestos Internos (DGII) | Impuesto sobre las Transferencias de Bienes Industrializados y Servicios | VAT | 18% | 16% | — | — |
| Ecuador15%✓ verified Sep 2026 · Servicio de Rentas Internas (SRI) | IVA | VAT | 15% | 5% | — | — |
| El Salvador13%✓ verified Oct 2026 · Asamblea Legislativa de la República de El Salvador | Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios | VAT | 13% | — | — | — |
| Grenada15%Unverified · confirm with Inland Revenue Division (IRD), Ministry of Finance | Value Added Tax | VAT | 15% | 10% | — | — |
| Guatemala12%Unverified · confirm with Superintendencia de Administración Tributaria (SAT) | Impuesto al Valor Agregado | VAT | 12% | — | — | — |
| Guyana14%✓ verified Oct 2026 · Guyana Revenue Authority (GRA) | Value Added Tax | VAT | 14% | — | — | — |
| Haiti10%Unverified · confirm with Direction Générale des Impôts (DGI) | Taxe sur le Chiffre d'Affaires | VAT | 10% | — | — | — |
| Honduras15%✓ verified Oct 2026 · Servicio de Administración de Rentas (SAR) | Impuesto Sobre Ventas | VAT | 15% | — | — | — |
| Jamaica15%✓ verified Oct 2026 · Tax Administration Jamaica (TAJ) | General Consumption Tax | VAT | 15% | 10% | — | — |
| Mexico16%✓ verified Aug 2026 · Servicio de Administracion Tributaria (SAT) | IVA | VAT | 16% | — | — | — |
| Nicaragua15%Unverified · confirm with Asamblea Nacional de Nicaragua – Legislación | Impuesto al Valor Agregado | VAT | 15% | — | — | — |
| Panama7%✓ verified Oct 2026 · Dirección General de Ingresos (DGI), Ministerio de Economía y Finanzas | Impuesto de Transferencia de Bienes Corporales Muebles y la Prestación de Servicios | VAT | 7% | — | — | — |
| Paraguay10%✓ verified Sep 2026 · Direccion Nacional de Ingresos Tributarios (DNIT) | IVA | VAT | 10% | 5% | — | — |
| Peru18%✓ verified Aug 2026 · Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT) | VAT | VAT | 18% | — | — | — |
| Saint Kitts and Nevis17%✓ verified Oct 2026 · Inland Revenue Department (IRD) | Value Added Tax | VAT | 17% | 10% | — | — |
| Saint Lucia12.5%Unverified · confirm with Inland Revenue Department (IRD) | Value Added Tax | VAT | 12.5% | 10% | — | — |
| Saint Vincent and the Grenadines16%✓ verified Oct 2026 · Inland Revenue Department (IRD) | Value Added Tax | VAT | 16% | 11% | — | — |
| Suriname10%✓ verified Oct 2026 · Belastingdienst Suriname | Belasting over de Toegevoegde Waarde | VAT | 10% | 5% | — | — |
| Trinidad and Tobago12.5%✓ verified Oct 2026 · Inland Revenue Division, Ministry of Finance | Value Added Tax | VAT | 12.5% | — | — | — |
| United StatesNo national rate (state and local vary)✓ verified Aug 2026 · State revenue depts | Sales Tax | Sales Tax | No national rate (state and local vary) | — | 37% federal | 21% federal |
| Uruguay22%✓ verified Aug 2026 · Direccion General Impositiva (DGI) | IVA | VAT | 22% | 10% | — | — |
| Venezuela16%✓ verified Sep 2026 · Servicio Nacional Integrado de Administracion Aduanera y Tributaria (SENIAT) | IVA | VAT | 16% | 8% | — | — |
Australia
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
New Zealand
Palau
Papua New Guinea
Samoa
Solomon Islands
Tonga
Tuvalu
Vanuatu
Armenia
Azerbaijan
Bangladesh
Bhutan
Brunei
Cambodia
China
Georgia
Hong Kong
India
Indonesia
Japan
Kazakhstan
Kyrgyzstan
Laos
Macao
Malaysia
Maldives
Mongolia
Myanmar
Nepal
North Korea
Pakistan
Philippines
Singapore
South Korea
Sri Lanka
Taiwan
Tajikistan
Thailand
Timor-Leste
Turkmenistan
Uzbekistan
Vietnam
Bahrain
Iran
Iraq
Israel
Jordan
Kuwait
Lebanon
Oman
Palestine
Qatar
Saudi Arabia
UAE
Yemen
Albania
Andorra
Austria
Belarus
Belgium
Bosnia and Herzegovina
Bulgaria
Croatia
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Kosovo
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Moldova
Monaco
Montenegro
Netherlands
North Macedonia
Norway
Poland
Portugal
Romania
Russia
San Marino
Serbia
Slovakia
Slovenia
Spain
Sweden
Switzerland
Turkey
Ukraine
United Kingdom
Vatican City
Algeria
Angola
Benin
Botswana
Burkina Faso
Burundi
Cabo Verde
Cameroon
Central African Republic
Comoros
Côte d'Ivoire
Djibouti
DR Congo
Egypt
Equatorial Guinea
Eritrea
Eswatini
Ethiopia
Gabon
Gambia
Ghana
Guinea
Guinea-Bissau
Kenya
Lesotho
Liberia
Libya
Madagascar
Malawi
Mali
Mauritania
Mauritius
Morocco
Mozambique
Namibia
Niger
Nigeria
Republic of the Congo
Rwanda
São Tomé and Príncipe
Senegal
Seychelles
Sierra Leone
South Africa
Sudan
Tanzania
Togo
Tunisia
Uganda
Zambia
Zimbabwe
Antigua and Barbuda
Argentina
Bahamas
Barbados
Belize
Bolivia
Brazil
Canada
Chile
Colombia
Costa Rica
Dominica
Dominican Republic
Ecuador
El Salvador
Grenada
Guatemala
Guyana
Haiti
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Suriname
Trinidad and Tobago
United States
Uruguay
VenezuelaEach row carries its own source and the date it was checked: 171 of the 193 standard rates are verified against the authority's published rate, and the rest say “unverified — confirm with” that authority. Every country name opens its own page — the same figures with their sources, plus the capital gains rule and example prompts for the Tax MCP — indexed at tax by country. The income and company columns are indicative reference figures shown only where one is on file (“—” elsewhere); the income-tax and company-tax calculators use sourced engine rates for 57 and 139 countries. 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?
- 193 countries, grouped by region, from the same rate data 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.
Compare or calculate
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Explore the tax tools
All tools →Compare tax by country
Put countries side by side — rates, local names, structure and filing.
GST Calculator
Add or remove GST/VAT on any amount, with the formula shown every time.
Tax facts
The weird, wonderful and true history of GST and VAT — every fact sourced.
BAS Calculator (AU)
Your quarterly GST position — 1A, 1B and the net amount payable, worked out for you.
Income Tax & Take-Home
Your income tax, Medicare levy and take-home pay on any salary.
UK Income Tax & Take-Home
Your UK income tax, National Insurance and take-home pay — England, Wales & NI rates.
India Income Tax & Take-Home
Your India income tax on the new regime — the ₹75k standard deduction, the ₹12L rebate and 4% cess, with take-home.
US Income Tax & Take-Home
Your US federal income tax, Social Security and Medicare — single filer, with take-home pay.
Finland Income Tax & Tax Card
Your Finnish take-home pay and tax-card percentage (veroprosentti) — any municipality, church tax, YLE tax and contributions.
HECS/HELP Repayment
Your compulsory study-loan repayment on the marginal system, and what a pay rise really adds.
Superannuation (AU)
Your Super Guarantee, how much concessional cap is left, and whether Division 293 catches you.
Capital Gains Tax
Sold an asset? Fin covers CGT in 71 countries — a figure where the rules are verified, the rule itself otherwise.
Crypto Tax (AU)
Sold or swapped crypto? Fin works out the CGT — same 50% discount, at your marginal rate.
Business Space at Home (AU)
A desk or a place of business? The deductions each year against the CGT on that share when you sell.
Tax Deduction Finder (AU)
Pick your work and how you earn, and get a checklist of what to claim and where each claim goes.
Company Tax Calculator
See the tax on your company’s profit in 139 countries — every rate sourced.
Tax MCP for agents
Connect Claude, ChatGPT or your own agent to live tax rates.
