VAT, GST, Consumption Tax & Sales Tax rates

Select a country to view rates

VAT (Value added Tax) and GST (Goods & Sales Tax) rates can change quickly and have a far-reaching effect on your business. Using the tool below, just choose the first letter of the country, and the latest rates will appear on screen.

- Argentina
  Standard VAT or GST rate in Argentina: 21% IVA Federal VAT
  
  10.5% reduced rate: medical; construction of housing; fruit, vegetables and meat; public and taxi transport
  
  27% higher rate: telecoms; water; energy and gas
  
  2.5%?reduced rate: Import or supply of certain printed or digital newspapers and magazines; advertising services to certain printed or digital newspapers and magazines
- Aruba
  
  Standard VAT or GST rate in Aruba: 3%
- Australia
  
  Standard VAT or GST rate in Australia: 10%
- Austria
  Standard VAT or GST rate in Austria: 20%
  
  10% reduced rate: foodstuffs; books; hotels and tourism; passenger transport; pharmaceuticals
  
  13% reduced rate: agricultural supplies; entrance to cultural, sporting events and cinemas; domestic flights domestic wine production and supply
- Barbados
  
  Standard VAT or GST rate in Barbados: 17.5%
  22% higher VAT rate: Cell phone services
  
  10% reduced VAT rate: Certain tourism services and accommodation
- Belgium
  Standard VAT or GST rate in Belgium: 21%
  
  6% reduced VAT rate: newspapers; hotels; medical; housing and construction; tourism; sporting events; art; immovable property renovation
  
  12% reduced VAT rate: restaurants; social housing
- Bolivia
  
  Standard VAT or GST rate in Bolivia: 13% (VAT is on gross amount, and so effective rate is 14.94%)
- Brazil
  Standard VAT or GST rate in Brazil: 17% (Standard state-level VAT or ICMS varies from 17% to 25% depending on the state and the type of goods and services)
  
  12% reduced ICMS rate on inter-state supplies
  
  7% reduced ICMS rate on designated remote states transactions
  
  0% ICMS rate on e-commerce
  
  Federal IPI up to 300%
  
  Local Municipal Service Tax ISS 2% to 5%
  
  Federal Gross Revenue Tax PIS 1.65% to 7.6%
- Bulgaria
  Standard VAT or GST rate in Bulgaria: 20%
  
  9% reduced VAT rate: hotel accommodation and camping
- Canada
  Standard VAT or GST rate in Canada: 5%
  
  Alberta: 0% PST + 5% Federal GST = 5%
  
  British Columbia: 7% PST + 5% Federal GST = 12% (since 1 April 2013)
  
  Manitoba: 7% PST + 5% Federal GST = 12%
  
  New Brunswick: 10% PST + 5% Federal GST = 15% HST
  
  Newfoundland: 10% PST + 5% Federal GST = 15% HST
  
  Northwest Territories: 5% GST
  
  Nova Scotia: 10% PST + 5% Federal GST = 15% HST (since 1 July 2010)
  
  Ontario: 8% PST + 5% Federal GST = 13% HST (since 1 July 2010)
  
  Prince Edward Island: 10% PST + 5% Federal GST = 15% HST (since 1 April 2013)
  
  Quebec: 9.975% PST + 5% Federal GST = 14.975% (since 1 Jan 2013)
  
  Saskatchewan: 6% PST + 5% Federal GST = 11%
  
  Yukon: 5% GST
- Chile
  
  Standard VAT or GST rate in Chile: 19%
- China
  Standard VAT or GST rate in China: 13% (All other taxable goods and services since 1 April 2019)
  
  9%: Retail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistic (Since 1 April 2019)
  
  6%: Financial services and insurance; telephony and internet data; IT; technology; consulting.
  
  3%: Chinese National Education Tax
  
  2%: Chinese Local Education Taxes
  
  6%: City Maintenance & Construction
  
  3%: Construction services
  
  1%-56%: Consumption tax applies to prescribed nonessential and luxury or resource-intensive goods (including alcohol, luxury cosmetics, fuel oil, jewellery, motorcycles,?motor vehicles, petrol, yachts, golf products, luxury watches, disposable wood chopsticks, tobacco, certain cell and coating products), and it mainly affects companies involved in producing or importing these goods.
- Colombia
  Standard VAT or GST rate in Colombia: 19%
  
  5% reduced rate on: certain sales of new real estate; cotton; timber; certain foodstuffs; agricultural supplies; agricultural insurance; medical insurance; electric and hybrid vehicles; cleaning; coffee
- Costa Rica
  Standard VAT or GST rate in Costa Rica: 13%
  
  10% reduced Sales Tax on: wood supplies
  
  5% reduced Sales Tax on: ?restaurants, Residential electricity consumption
- Croatia
  Standard VAT or GST rate in Croatia: 25%
  
  5% reduced VAT rate on: basic foodstuffs; books; medical; newspapers
  
  13% reduced VAT rate on: hotel accommodation; newspapers, some foodstuffs
- Cyprus
  Standard VAT or GST rate in Cyprus: 19%
  
  9% reduced VAT rate on: restaurants and transport services
  
  5% reduced VAT rate on: printed materials; cultural and sporting events; hotel accommodation
- Czech Republic
  Standard VAT or GST rate in Czech Republic: 21%
  
  15% reduced VAT rate on: foodstuffs; livestock; water and domestic fuel; books and newspapers; construction; cultural and sports events; household services
  
  10% reduced VAT rate on: medicines, pharmaceuticals, e-books and baby foodstuffs
- Denmark
  Standard VAT or GST rate in Denmark: 25%
  
  0% reduced VAT rate on: newspapers and journals
- Dominican Republic
  Standard VAT or GST rate in Dominican Republic: 18%
  
  13% on basic foodstuffs (since 1 Jan 2015)
- Ecuador
  Standard VAT or GST rate in Ecuador: 12%
  
  0% VAT rate on: Residential rents; land and water transport; electricity and water supplies; exports and associated transport; some basic foods; agricultural supplies; medicine and medical services; books and education; aircraft; hybrid vehicles
- El Salvador
  
  Standard VAT or GST rate in El Salvador: 13%
- Ethiopia
  
  Standard VAT or GST rate in Ethiopia: 15%
- Finland
  Standard VAT or GST rate in Finland: 24%
  
  14% reduced VAT rate on: foodstuffs; some agricultural supplies; restaurants; some soft drinks; take away food; cut flowers and plants for food production
  
  10% reduced VAT rate on: Pharmaceutical products; passenger transport; books (excluding e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport
- France
  Standard VAT or GST rate in France: 20%
  
  10% reduced VAT rate on: Some foodstuffs; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to amusement park (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accommodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs; cut flowers and plants for decorative use
  
  5.5% reduced VAT rate on: Some foodstuffs; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); e-books; admission to certain cultural events; writers and composers; some social housing; admission to sports events; some domestic care services; cut flowers and plants for food production
  
  2.1% reduced VAT rate on: Some pharmaceutical products; some newspapers and periodicals; TV licence
- Germany
  Standard VAT or GST rate in Germany: 19%
  
  7% reduced VAT rate on: Some foodstuffs; water supplies; medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; some agricultural supplies (fertilizers); hotel accommodation; certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery.
  
  * VAT temporarily reduced to 16% till 31st December, 2020, due to COVID-19
- Greece
  Standard VAT or GST rate in Greece: 24%
  
  13% reduced VAT rate on: Basic foodstuffs; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation
  
  6% reduced VAT rate on: Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions
- Guatemala
  
  Standard VAT or GST rate in Guatemala: 12%
- Guinea
  
  Standard VAT or GST rate in Guinea: 15%
- Honduras
  Standard VAT or GST rate in Honduras: 15%
  
  18% higher VAT rate on: alcohol; tobacco; fizzy drinks
- Hungary
  Standard VAT or GST rate in Hungary: 27%
  
  18% reduced VAT rates on: Certain foodstuffs; admission to certain open air concerts; hotel accommodation; restaurant services
  
  5% reduced VAT rate on: Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies for new building
- India
  Standard VAT or GST rate in India: 18% (Telephony, Banking, Insurance, Accommodation between Rs 2,500 and Rs 7,499 per night, Restaurants with alcohol license, Entrance to Cultural and Entertainment events, Capital Goods, Heavily Processed Foods). 12% (Restaurants (non-air conditioned), Business Class air travel, Construction Intellectual Property temporary transfers, Dried Fruit, Confectionery. Frozen meat, other foodstuffs, Mobile phones. Accommodation between 1,000 and Rs 2,499 per night.
  
  28% higher rate on: Accommodation above Rs 5,000 per night, Cinema tickets, consumer durables, TVs, Air Conditioning, Automobiles, Cement, Chocolate. Accommodation above Rs 7,500
  
  5% reduced rate on: Privately-provided Transport including Car Sharing, Advertising, Sugar, Tea and Coffee, Cooking Oil, Medicine
  
  0% reduced rate on: Basic foods, including: fish, meat, dairy, vegetables, bread, salt. Postal services. Books and newspapers.?Accomodation below Rs 999 per night
- Indonesia
  Standard VAT or GST rate in Indonesia: 10%
  
  The standard GST rate is 10% although the applicable rate may be up to 15% or as low as 5% according to government regulation
  0% reduced rate on: Export of goods and services (some service exceptions)
- Ireland
  Standard VAT or GST rate in Ireland: 24%
  
  13.5% reduced VAT rate on: domestic power; construction; new homes
  
  9% reduced VAT rate on: tourism (hotels, restaurants, cafes, cinemas, theaters etc.)
  
  4.8% reduced VAT rate on: agricultural livestock
- Israel
  Standard VAT or GST rate in Israel: 17%
  
  7.5% reduced VAT rate on: Payroll tax on wages in lieu of VAT for non-profit organisations
  
  17% rate on:? Payroll tax on wages in lieu of VAT for financial institutions
  
  Zero VAT rate applies to exports; some tourism services; sale of fruit and vegetables
  
  Exempt: Financial services, certain real estate sales and leasings, diamonds and precious metals, not-for-profit organisations
- Italy
  Standard VAT or GST rate in Italy: 22%
  
  10% reduced VAT rate on: basic foodstuffs; domestic energy; telephony
  
  5% reduced VAT rate on: Social and health services provided by social cooperatives and their consortia
  
  4%?reduced VAT rate on:?livestock; print newspapers
- Jamaica
  
  Standard VAT or GST rate in Jamaica: 16.5%
- Japan
  
  Standard VAT or GST rate in Japan: 10%
- Kazakhstan
  
  Standard VAT or GST rate in Kazakhstan: 12%
- Kenya
  
  Standard VAT or GST rate in Kenya: 14%
- Luxembourg
  Standard VAT or GST rate in Luxembourg: 17%
  
  14% reduced VAT rate on: securities management; heating oil; wine
  
  8% reduced VAT rate on: heating gas; domestic electricity; horticulture
  
  3% reduced VAT rate on: ebooks; foodstuffs; books and journals; passenger transport; restaurants; hotels; entrance to live events; TV broadcasting
- Malaysia
  Standard VAT or GST rate in Malaysia: 10%
  
  Goods SST: on goods is charged throughout the B2B chain to the final consumer and is not deductible by tax payers. This includes a liability on imported goods – a low-value exemption may apply (from 1 Sept 2018).
  
  Services SST: on services is only due when supplied to the non-tax registered final consumer. Services liable include: Restaurants; Hotels and accommodation; Car hire, rental and repair; Domestic flights; Hotel and accommodation; Insurance; Credit cards; Legal and accounting; Business consulting; Electricity; Telecoms, pay-TV; Imported and exported services are exempted (from 1 Sept 2018).?5% reduced rate: Goods (from 1 Sept 2018) Basic foodstuffs; petroleum oils; construction materials; IT, telecommunications and printing hardware and materials; and timepieces. Oil and petroleum are subject to quantity-based rates.
  
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- Malta
  Standard VAT or GST rate in Malta: 18%
  
  7% reduced VAT rate on: hotels and accommodation
  
  5% reduced VAT rate on: medical supplies; books; live events and cultural attractions; some foodstuffs
- Mauritius
  
  Standard VAT or GST rate in Mauritius: 15%
- Mexico
  Standard VAT or GST rate in Mexico: 16%
  
  8% reduced rate: For businesses providing services in the US Border Region (from 1st January 2019)
  
  0% rate on Exports; certain basic foodstuffs such as milk, wheat, meat and corn; medicine; some agricultural services
- New Zealand
  Standard VAT or GST rate in New Zealand: 15%
  
  9% reduced VAT rate on: long term accommodation
- Nicaragua
  
  Standard VAT or GST rate in Nicaragua: 15%
- Nigeria
  
  Standard VAT or GST rate in Nigeria: 7.5%
  
  Zero rate applies to goods and services including: non-oil exports; commercial aircraft and spare part imports; certain humanitarian initiatives; machinery and equipment used in the solid minerals sector.
  
  ?
- Norway
  Standard VAT or GST rate in Norway: 25%
  
  15% reduced VAT rate on: foodstuffs and beverages
  
  12% reduced VAT rate on: ?certain cultural and sporting activities; transport services
  
  11.11% reduced VAT rate on: supply of fish
- Panama
  Standard VAT or GST rate in Panama: 7%
  
  15% higher VAT rate on:Tobacco products
  
  10% higher VAT rate on:Hotel and accommodation; alcoholic beverages
- Paraguay
  Standard VAT or GST rate in Paraguay: 10%
  
  5% reduced VAT rate on: foodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services
- Peru
  
  Standard VAT or GST rate in Peru: 18% since March 2011 (16% state VAT + 2% municipal VAT)
- Philippines
  Standard VAT or GST rate in Philippines: 12%
  
  18% higher rate on :? "Amusement tax" on night clubs, bars, cabarets etc.
- Poland
  Standard VAT or GST rate in Poland: 23%
  
  8% reduced VAT rate on: construction; broadcasting; newspapers and journals; foodstuffs; catering
  
  5% reduced VAT rate on: basic foodstuffs; printed books
- Romania
  Standard VAT or GST rate in Romania: 19%
  
  9% reduced VAT rate on: hotels; cultural events; medicine; books and newspapers
  
  5% reduced VAT rate on: Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events
- Russia
  Standard VAT or GST rate in Russia: 20%
  
  10% reduced VAT rate on: basic foodstuffs, medicines, children's products and books/newspapers
  
  16.67 % reduced VAT rate on: Foodstuffs; livestock; certain children’s supplies; medicine; water; books
- Serbia
  Standard VAT or GST rate in Serbia: 20%
  
  10% reduced VAT rate on: basic foodstuffs; gas; tourism accommodation; live and cultural events
- Singapore
  
  Standard VAT or GST rate in Singapore: 7%
- Slovakia
  Standard VAT or GST rate in Slovakia: 20%
  
  10% reduced VAT rate on: medical and pharmaceuticals; printed materials
- Slovenia
  Standard VAT or GST rate in Slovenia: 22%
  
  9.5% reduced VAT rate
- South Africa
  
  Standard VAT or GST rate in South Africa: 15% (Since 1 April 2018)
- South Korea
  
  Standard VAT or GST rate in South Korea: 10%
- Spain
  Standard VAT or GST rate in Spain: 21%
  
  10% reduced VAT rate on: foodstuffs; agricultural supplies; water supplies; some private real estate; sports and cultural events; some house repairs
  
  4% reduced VAT rate on: basic foodstuffs; printed materials; some new housing
- Sweden
  Standard VAT or GST rate in Sweden: 25%
  
  12% reduced VAT rate on:hotel accomodation and services; foodstuffs
  
  6% reduced VAT rate on: cultural and cinema events; printed materials; passenger transport
- Switzerland
  Standard VAT or GST rate in Switzerland: 7.7%
  
  3.7% reduced VAT rate on: hotel accommodation
  
  2.5% reduced VAT rate on:?some basic foods and agricultural supplies; water; printed materials cultural and sporting events
- Tanzania
  
  Standard VAT or GST rate in Tanzania: 18%
- Thailand
  
  Standard VAT or GST rate in Thailand: 7%
- The Netherlands
  Standard VAT or GST rate in The Netherlands: 21%
  
  6% reduced VAT rate on: foodstuffs; books and newspapers; passenger transport; medicines; water; hotel and tourism accommodation; admission to cultural and live events
  
  Netherlands withdraws reduced VAT on repairs of housing
- Turkey
  Standard VAT or GST rate in Turkey: 18%
  
  8% reduced VAT rate on: basic foodstuffs; books
  
  1% reduced VAT rate on: basic foodstuffs
- Ukraine
  Standard VAT or GST rate in Ukraine: 20%
  
  7% reduced VAT rate on: pharmaceutical supplies
- United Kingdom
  Standard VAT or GST rate in United Kingdom: 20%
  
  5% reduced VAT rate on: domestic fuel; domestic renovations etc; child car seats
- Uruguay
  Standard VAT or GST rate in Uruguay: 22%
  
  10% reduced VAT rate on: foodstuffs; hotels and tourism; transport and diesel
- USA
  Standard VAT or GST rate in USA: rates listed by state
  
  Alabama State rate: 7%
  
  Arizona State rate:?5.6% (since Jan 2013)
  
  Arkansas State rate:?6.5%
  
  California State rate:?6.5% plus Local rate: 1%
  
  Colorado State rate:?2.9%
  
  Connecticut State rate:?6.35%
  
  Columbia State rate:?5.75%
  
  Florida State rate:?6%
  
  Georgia State rate:?4%
  
  Hawaii State rate:?4% Wholesaler rate: 0.5%
  
  Idaho State rate:?6%
  
  Illinois State rate:?6.25%
  
  Indiana State rate:?7%
  
  Iowa State rate:?6%
  
  Kansas State rate:?6.15%
  
  Kentucky State rate:?6%
  
  Louisiana State rate:?4%
  
  Maine State rate:?5.5%
  
  Maryland State rate:?6%
  
  Massachusetts State rate:?6.25%
  
  Michigan State rate:?6%
  
  Minnesota State rate:?6.875%
  
  Mississippi State rate:?7%
  
  Missouri State rate:?4.225%
  
  Nebraska State rate:?5.5%
  
  Nevada State rate:?6.85%
  
  New Jersey State rate:?7%
  
  New Mexico State rate:?5.125%
  
  New York State rate:?4%
  
  North Carolina State rate:?4.75%
  
  North Dakota State rate:?5%
  
  Ohio State rate:?5.75%
  
  Oklahoma State rate:?4.5%
  
  Pennsylvania State rate:?6%
  
  Rhode Island State rate?7%
  
  South Caroline State rate?6%
  
  South Dakota State rate:?4%
  
  Tennessee State rate:?7%
  
  Texas State rate:?6.25%
  
  Utah State rate:?4.7%
  
  Vermont State rate?6%
  
  Virginia State rate:?4.3% plus Local rate: 1%
  
  Washington State rate?6%
  
  West Virginia State rate:?6%
  
  Wisconsin State rate:?5%
  
  Wyoming State rate:?4%
- Venezuela
  Standard VAT or GST rate in Venezuela: 16%
  
  15 or 10% Higher rate:? Restaurant and bar services; telecom messaging services; rental of ships or aircraft for recreational use; imported high-value motor vehicles; gaming equipment
  
  8% reduced VAT rate on: Some human and animal foodstuffs; domestic airlines; some professional services; construction
- Vietnam
  Standard VAT or GST rate in Vietnam: 10%
  
  5% reduced VAT rate on: basic foodstuffs; transport
  
  15% luxury goods

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