VAT and GST Rates by Country (2026), From Official Sources

The OECD counts 175 countries and territories that had implemented a VAT as of 1 July 2024, and 37 of its 38 member countries operate one; the only exception is the United States (OECD's Consumption Tax Trends 2024, Annex A p. 271 and p. 19). EU law sets a minimum standard rate of 15% with no maximum. In this page's table of VAT rates by country, standard rates run from 4.5% in Andorra to 27% in Hungary: the range of these rows, not of every country.

This page gives a sourced row to 117 countries and territories, plus the EU territories that set rates of their own, and a further 13 jurisdictions that levy no VAT or GST. Each row carries the rate as the tax authority, finance ministry or legislature states it on its own page, linked beside the figure with the date that page gives. It adds the date the current standard rate took effect and the rate it replaced, any change between 2025 and 2027 with its legal status, and both figures where the rate in the statute differs from the rate applied on invoices. Where no official page could be read, the country has no rate here and is listed as not confirmed.

How to read the tables:

• Standard is the rate that applies unless the law names another. Reduced rates apply to listed goods and services, with the main uses given. Zero-rated supplies are taxed at 0% and the supplier keeps its right to recover input VAT; an exempt supply carries no VAT and no such right.
• Standard rate since (previous) is the date the current standard rate took effect, with the rate before it in brackets. "Not stated" means no official page cited in the row gives it. In the change column, "none found" means the pages cited show no 2025-2027 change, and "not checked" means the question was not checked.
• Status words: IN FORCE (applies now), ENACTED (in law, starting on a later date), ANNOUNCED (government policy, not yet law), PROPOSED (in a bill or draft only), EXPIRED (a temporary rate that has ended), WITHDRAWN (announced, then reversed).
• Statutory and applied. Where a statute sets one rate and a decree or a calculation base produces another (Thailand, Indonesia, Ghana, Bolivia), the row shows both.
• Labelled stand-ins. Where a row's figure comes from a page other than the tax authority's, the label says which: OECD (a Consumption Tax Trends country note, data as of 1 January 2024), EC (the European Commission's Your Europe table, checked 13 July 2026), A2M (the Commission's Access2Markets note of 15 January 2025), CIAT 2014 (the Inter-American Center of Tax Administrations' 2014 study), the Bank of Israel, the Invest Moldova Agency, or a law text hosted by a customs service or a public university.

A rate tells you the percentage, not how it is applied to a price; for the arithmetic of VAT-inclusive and VAT-exclusive prices, and why the same rate gives a different figure depending on which way you calculate, see that guide. For the format a foreign supplier's invoice must take, the companion reference is e-invoicing mandates by country.

Last checked: 9 November 2026. Rows whose rates change near that date are worded by date ("from 1 January 2027"). Before you apply a rate, check the authority's page in its row: that page moves first.

VAT and GST Rate Changes, 2025 to 2027, by Effective Date

Every change below also sits in its country's row. Items marked PROPOSED or ANNOUNCED are not law; until they are, the rate in force is the one in the row.

2025

• 1 January
  • Slovakia: standard rate 20% to 23%, intermediate rate 10% to 19%, and 5% on basic foods, medicines and books, IN FORCE (Finančná správa; Access2Markets).
  • Spain: the temporary cut on basic foods ends, so bread, milk, eggs, fruit and vegetables go from 2% back to 4%, IN FORCE (Access2Markets, above).
  • Estonia: accommodation 9% to 13%, press 5% to 9%, IN FORCE (EMTA).
  • Finland: most supplies at 10% move to 14%, IN FORCE (Vero).
  • Montenegro: a new 15% reduced rate, IN FORCE (Government of Montenegro).
  • Indonesia: the rate becomes 12%, charged on 11/12 of the price for non-luxury goods and services, IN FORCE (DGT).
  • Russia: special 5% and 7% rates for simplified-system firms, IN FORCE (FNS).
• 1 February: Indonesia charges the full 12% on luxury goods sold by registered businesses, IN FORCE (DGT).
• 1 April
  • Canada: Nova Scotia's HST 15% to 14%, IN FORCE (CRA).
  • Bahamas: unprepared food sold by food stores at 5%, IN FORCE (VAT (Amendment) Act 2025).
• 24 April: South Africa's increases to 15.5% (due 1 May 2025) and 16% (due 1 April 2026), announced in the March 2025 budget, WITHDRAWN by the bill introduced that day; the rate stays 15% (SARS).
• 1 July
  • Estonia: standard rate 22% to 24%, IN FORCE (EMTA).
  • Norway: water and wastewater services 25% to 15%, IN FORCE (Skatteetaten).
  • Vietnam: most 10% supplies cut to 8% until 31 December 2026, IN FORCE (Resolution 204/2025/QH15).
  • Malaysia: service tax widened to rental, construction, financial services, private healthcare and education, IN FORCE. The two MySST pages differ on rental: 8% from 1 July 2025 on the expansion FAQ, 6% from 1 January 2026 on the background page.
• 1 August
  • Romania: standard rate rises to 21%, with a single reduced rate of 11%, IN FORCE (ANAF).
  • Fiji: standard rate 15% to 12.5%, IN FORCE (FRCS).
  • France: electricity and gas subscriptions 5.5% to 20%, IN FORCE (BOFiP).
• 22 September: India's GST moves to a Standard Rate of 18%, a Merit Rate of 5% and a 40% de-merit rate, IN FORCE (GST Council).
• 1 December: Uruguay cuts VAT by 10 or 11 points for qualifying retailers near six crossings on the Brazilian border, IN FORCE (DGI).

2026

• 2026, day not stated: Kazakhstan's standard rate 12% to 16%, IN FORCE; official pages give the year, not the day (Prime Minister's office).
• 1 January
  • Russia: standard rate 20% to 22%, IN FORCE (FNS).
  • Kazakhstan: a new 5% on medicines and medical devices, IN FORCE (Prime Minister's office).
  • Zimbabwe: 15% to 15.5%, IN FORCE (ZIMRA).
  • Finland: 14% lowered to 13.5%, IN FORCE (Vero).
  • Germany: restaurant and catering food 19% to 7%, IN FORCE (Federal Government).
  • Netherlands: hotel and holiday lodging to 21%, IN FORCE (Belastingdienst).
  • Slovakia: sweets, sugary drinks and salty snacks 19% to 23%, IN FORCE (Finančná správa).
  • Hungary: beef to 5%, IN FORCE (NAV).
  • Ireland: farmers' flat-rate addition 5.1% to 4.5%, IN FORCE (Revenue).
  • Belarus: quail products 20% to 10%, and fresh apples from outside the customs union at 10% for 2026 only, IN FORCE (Ministry of Taxes and Duties).
  • Nigeria: the Nigeria Tax Act 2025 commences, with VAT at 7.5%, IN FORCE (Nigeria Tax Act 2025).
  • Ghana: the VAT Act 2025 charges VAT and both levies on one base and abolishes the COVID-19 levy, IN FORCE (GRA).
  • China: the VAT Law replaces the Provisional Regulations, IN FORCE; small-scale taxpayers pay 1% instead of 3% until 31 December 2027, IN FORCE (VAT Law; MOF and STA).
  • Bhutan: a 5% GST replaces the sales tax, IN FORCE (DRC).
  • Brazil: the test year charges CBS at 0.9% and IBS at 0.1%, offset against PIS and COFINS, IN FORCE (Receita Federal).
  • Cyprus: 0% kept on infant milk, nappies, feminine hygiene products and listed fruit and vegetables, IN FORCE (Tax Department).
• 1 February: India taxes pan masala, cigarettes and tobacco other than bidi at 40%, and bidi at 18%, IN FORCE (GST Council).
• 22 March to 31 May (energy) and 30 June (fuels): Spain's temporary 10% on electricity, gas, pellets, firewood and fuels, EXPIRED (Agencia Tributaria).
• 1 April
  • Sweden: food 12% to 6% until 31 December 2027, IN FORCE (Skatteverket).
  • Bahamas: VAT removed from unprepared grocery food, IN FORCE (Budget Communication).
• 6 April (date of the decree-law): the Canary Islands add salt, butter and roasted coffee to IGIC's zero rate by Decree-Law 3/2026, IN FORCE (consolidated IGIC law).
• 1 May: Liberia's GST on goods and services 12% to 13% as the LRA implements the Tax Amendment Act, IN FORCE (LRA).
• 23 to 25 May: Ecuador's 8% on tourism services for the national holiday, EXPIRED (SRI).
• 23 June: the UK zero-rates qualifying donations of medicines made on or after this date, ANNOUNCED in Budget 2026 on 28 October 2026 (Budget 2026).
• 25 June to 1 September: the UK's temporary 5% on children's meals, children's tickets and family attractions, EXPIRED (Revenue and Customs Brief 5 (2026)).
• 1 July
  • Austria: a new 4.9% rate for selected basic foods, IN FORCE (USP).
  • Ireland: restaurant, catering and hot takeaway food and hairdressing to 9%, IN FORCE (Revenue).
  • Latvia: bread, milk, poultry and eggs at 12% until 30 June 2027, IN FORCE (VAT Law).
  • Sweden: admission to dance events 25% to 6%, IN FORCE (Skatteverket).
• 15 July: Gibraltar's transaction tax on imported goods, replacing import duty, IN FORCE (press release 201/2026; Notice of Commencement).
• 31 July: Romania's transitional 9% on certain housing, EXPIRED (ANAF).
• 15 September: Hungary cuts firewood and pellets to 5%, IN FORCE (NAV).
• 1 October
  • UK: domestic electricity in Great Britain 5% to 0% until 31 March 2027, IN FORCE; Northern Ireland stays at 5% (SI 2026/987).
  • Oman: zero-rate lists widened to more basic foods, human and veterinary medicines, IN FORCE (Tax Authority).
• 20 October (Prakas issued; period not shown): Cambodia suspends VAT on electric vehicle charging, ENACTED (GDT Prakas list).
• 1 December: Chile's optional VAT exemption on sales of new homes opens for one year, ENACTED (SII Resolution 146).
• 31 December
  • Vietnam: the 8% ends, ENACTED (Resolution 204/2025/QH15).
  • Mexico: the border-region VAT stimulus ends unless extended again, IN FORCE until then (DOF decree).

2027

• 1 January, in law
  • Tajikistan: standard rate 14% to 13%, ENACTED (Tax Code).
  • Kazakhstan: medicines 5% to 10%, as the Prime Minister's office states (the law itself was not read).
  • Peru: the 18% splits as 15% IGV plus 3% IPM, and micro and small restaurants and hotels move from 10.5% to 15%, ENACTED (SUNAT; SUNAT, small businesses).
  • Czechia: non-alcoholic drinks served in catering 21% to 12%, ENACTED in Law 180/2026 (Chamber of Deputies).
  • Cyprus: 0% on basic goods extended to 31 December 2027, ENACTED (Tax Department).
  • Liberia: VAT replaces GST under the 2024 VAT Law, ENACTED; no rate is published in any LRA notice (LRA).
  • Brazil: CBS is charged (at its rate less 0.1 point in 2027 and 2028) and PIS and COFINS end, ENACTED (Constitutional Amendment 132).
• 1 January, PROPOSED or ANNOUNCED
  • Brazil: the 11.3% CBS reference rate calculated by the federal audit court awaits the Senate's resolution, PROPOSED (TCU).
  • Zambia: 16% to 16.5%, PROPOSED (2027 Budget Address).
  • Ireland: farmers' flat-rate addition to 4.8%, and non-oral respiratory vaccines for livestock 23% to 9%, PROPOSED (Finance (No. 2) Bill 2026).
  • Poland: selected non-alcoholic drinks from 5% or 8% to 23%, PROPOSED (Chancellery).
  • France: television services to the normal rate, PROPOSED, in a finance bill the Assemblée nationale rejected at first reading on 4 November 2026 (PLF 2027; Assemblée nationale).
  • Moldova: HoReCa from 8% to 12%, accommodation and some farm produce and fresh fruit at a new 12%, PROPOSED (2027 fiscal policy; Government bill).
  • Malaysia: service tax on elderly care 8% to 6%, ANNOUNCED (Budget 2027 speech).
• 31 March
  • UK: the 0% relief on installed energy-saving materials ends, ENACTED (HMRC).
  • UK: Great Britain's 0% on domestic electricity reaches its end date in SI 2026/987; Budget 2026 extends it to 30 June 2027, ANNOUNCED (VAT Notice 701/19), with the relief expected to apply UK-wide from April 2027 (Budget 2026, above).
• 1 April
  • Japan: food and drink 8% to 1% until 31 March 2029, PROPOSED; the bill passed the House of Representatives on 6 November 2026 (House of Councillors).
  • Moldova: 8% on household gas limited to 150 cubic metres a month, PROPOSED (Government bill).
  • UK: 0% on land sold to registered social-housing providers, ANNOUNCED (Budget 2026, above).
  • Jamaica: GCT on specified tourism activities 10% to 15%, ANNOUNCED (JIS).
• 30 June: Latvia's temporary 12% on bread, milk, poultry and eggs ends, ENACTED (VAT Law).
• 1 July at the earliest: Ukraine charges 20% on distance-sold parcels up to EUR 150, collected by the platform, ENACTED (Law No. 5025-IX).
• 30 September: Thailand's 7% reaches the end of its current extension, ENACTED (Royal Decree No. 807).
• 31 December
  • Sweden: the 6% on food ends, ENACTED (Skatteverket).
  • China: the 1% for small-scale taxpayers ends, ENACTED (MOF and STA).
• 2027, no day given
  • Denmark: 0% on books, "expected to take effect from 2027" if the bill passes, PROPOSED (Ministry of Taxation).
  • Iceland: bathing-lagoon entrance fees to the general 24% rate, PROPOSED (2027 budget bill).

After 2027

• Switzerland: a vote on 29 November 2026 on raising the standard rate from 8.1% to 8.5% to fund the 13th AHV pension, which could take effect at the start of 2028, PROPOSED; and a separate bill before Parliament for a 0.5-point rise for 12 years from 2028 for security spending, PROPOSED (Federal Council, vote; Federal Council, security contribution).
• Netherlands: ornamental horticulture and balloon flights off the 9% list from 1 January 2028, PROPOSED (Belastingplan 2027).
• Colombia: most goods and services at 5% move to 19% from 1 January 2028, once the EfectIVA refund for low-income households is operating, PROPOSED (Economic Rescue Law bill).
• Guernsey: a 3% GST from the first quarter of 2029, approved by the States in October 2026, ANNOUNCED; the law was not read (gov.gg).
• Peru: the split reaches 14% IGV plus 4% IPM in 2029, still 18% in total, ENACTED (SUNAT).
• Brazil: ICMS and ISS revoked in 2033, ENACTED (Constitutional Amendment 132).

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EU VAT Rates: Hungary's 27% to Luxembourg's 17%, Member State by Member State

The VAT Directive sets the frame every member state's rates sit in. The standard rate "must be no less than 15%, but there is no maximum" (Article 97). Since Council Directive (EU) 2022/542 of 5 April 2022, a member state may apply up to two reduced rates of at least 5% to goods and services in up to 24 Annex III categories, plus one super-reduced rate below 5% and one zero rate (an exemption with the right to deduct input VAT) in at most seven categories covering basic needs. Some derogations allow "parking" rates of no less than 12% (the European Commission's VAT rates page).

The Commission's VAT rates page carries no rate table. It points to TEDB, its taxes database, whose content is provided by the member states themselves, and links each national authority from the Commission's country-specific VAT information. The rows below link those authorities. Where a member state's own page could not be read, the row uses the Commission's Your Europe table (EC, checked 13 July 2026) and says so.

On a cross-border purchase between VAT-registered businesses, the supplier's rate usually does not reach the buyer: the buyer accounts for VAT at its own country's rate under the reverse charge. See VAT on intra-Community acquisitions for how that shows on a supplier's invoice.

Notes on the EU rows:

• Poland's Act still prints 22% and 7%. The rates applied since 1 January 2011 are 23% and 8%, as the tax portal states.
• Czech books are exempt with the right to deduct, which has the effect of a zero rate; the EC table shows them as 0%.
• The Commission's own table is incomplete. It omits Austria's 4.9%, Estonia's 13% and Ireland's 4.8%, all in force on the national pages above. Luxembourg's 14% is a parking rate, not a reduced rate.
• Denmark's 25% is charged on the price before VAT, which is 20% of a VAT-inclusive price (Skat).
• Lithuania and Luxembourg rest on the EC table because no Lithuanian or Luxembourg authority page was read.

Territories with their own rates

VAT is provisionally not applicable in French Guiana and Mayotte (impots.gouv.fr, above).

Outside the EU VAT area. The Commission's territorial-status table puts these outside the EU's VAT rules, so an invoice from them is not an intra-EU supply: the Faroe Islands and Greenland; the Åland Islands; Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin and the French overseas territories; Heligoland and Büsingen; Mount Athos; Livigno, Campione d'Italia and the Italian waters of Lake Lugano; the former Netherlands Antilles; and Ceuta, Melilla and the Canary Islands. The Azores and Madeira are inside the EU VAT area. Monaco is treated as part of France, the UK Sovereign Base Areas as part of Cyprus, and Northern Ireland is inside for goods only.

The Rest of Europe, Russia, Türkiye and the Caucasus: Andorra's 4.5% to Norway's 25%

With the EU table above, these rows complete VAT rates in Europe: the EEA and EFTA states, the microstates, the Western Balkans, Moldova, Belarus, the Crown Dependencies, Russia, Türkiye and the three Caucasus states. Guernsey, Gibraltar and San Marino levy no VAT and are in the no-VAT table further down; Ukraine is among the countries this page could not confirm.

Notes on these rows:

• United Kingdom. Northern Ireland's domestic electricity and all other domestic fuels stay at 5%, and GOV.UK's general rates pages still list home energy at 5% with no zero rate. Budget 2026 keeps the headline rate and announces a zero rate for qualifying donations of medicines made on or after 23 June 2026 (Budget 2026, para 6.187). Two Budget measures are not rate changes: electricity from public and workplace EV charging points is treated as not for domestic use, so not eligible for the reduced rate, from 1 November 2026, which HMRC calls a clarification (HMRC, EV charging), and the government intends to make online marketplaces liable for VAT on UK-established sellers' sales of goods from October 2027 (HMRC, marketplace liability).
• Moldova. The Government's opinion of 15 October 2026 removed the 8% for eggs and poultry meat that its September bill had carried. Parliament's vote was not on an official page read.
• Isle of Man. gov.im says some Isle of Man rates differ from the UK's, and lists energy-saving materials at 5% where the UK applies 0% until 31 March 2027.
• Albania is read only on the customs page, which states the rate for imports.

The Middle East and Central Asia: From 5% in the UAE and Oman to 18% in Israel

Four of the six Gulf Cooperation Council states levy VAT. The UAE and Saudi Arabia introduced it at 5% on 1 January 2018 and Oman's first VAT registrations took effect on 16 April 2021; Saudi Arabia (15%) and Bahrain (10%) have since raised theirs. Qatar and Kuwait levy none and are in the no-VAT table below. Kyrgyzstan is among the countries this page could not confirm.

Notes on these rows:

• Saudi Arabia raised its rate from 5% to 15% on 1 July 2020.
• Israel's rise to 18% is stated by the central bank, effective January 2025. No Israeli tax authority page could be read, so the day is not given.
• Kazakhstan's official pages give the year of the rise to 16%, and that Q4 2025 VAT was still at 12%; none gives the day.
• Tajikistan's text is the Tax Committee's own unofficial English translation. Its statutory rate is 15%, which a transitional article holds at 14% to the end of 2026 and sets at 13% from 1 January 2027.

Africa: Standard Rates From Nigeria's 7.5% to Ghana's Combined 20%

Several African authorities publish their rate only inside a law, a brochure or a notice on another subject, so more rows here than elsewhere say what kind of page the rate was read on. Tunisia, Morocco, Algeria and Ethiopia have no row; they are among the countries this page could not confirm.

Notes on these rows:

• Ghana. On a supply of GHS 1,000, the levies of GHS 50 and VAT of GHS 150 give GHS 1,200, which is 20% of the value before tax. Under the method that ended on 31 December 2025, the GRA's own example gives GHS 1,219, so a supplier invoice dated in 2025 will not reconcile to 20%.
• Botswana. The 14% is read only in the VAT Act 2026, which is enacted but not yet in operation; BURS's own VAT page still says standard-rated supplies are "charged VAT at the rate of 12%".
• Liberia's VAT rate for 2027 is not stated in any LRA notice or law read. The LRA's revenue strategy (September 2025) records that the 2024 VAT law "has since been amended to reduce the rate from 18 to 15 percent"; that amendment's text was not read.
• Côte d'Ivoire's 18% is read on a 2022 Treasury page as the general rate (taux de droit commun); its reduced rates are not stated.
• Tanzania's rate is read on a government trade portal, not the revenue authority's site.

Asia-Pacific: Taiwan's 5% to the 18% of India, Pakistan and Sri Lanka

In this region the rate on the invoice is often not the rate in the statute. Thailand's Revenue Code sets 10% and a royal decree holds it at 7%; Indonesia's 12% is charged on 11/12 of the price; Vietnam's 10% is cut to 8% by resolution; Japan's 10% splits into national and local parts. Hong Kong, Macau, Brunei and Malaysia levy no VAT or GST and are in the no-VAT table below. The Maldives, Papua New Guinea and Laos are among the countries this page could not confirm.

Notes on these rows:

• Thailand. Section 80 of the Revenue Code sets 10% and allows a royal decree to reduce it. Royal decrees have held it at 7%, now to 30 September 2027. Both figures are official; invoices carry 7%.
• Indonesia. The DGT charges 12% on a base of 11/12 of the price for everything except luxury goods, so the tax equals 11% of the price. Both figures are official.
• Vietnam's 8% excludes telecoms, finance, banking, securities, insurance, real estate, metal products, mining products other than coal, and goods and services subject to special consumption tax other than petrol.
• Japan. The NTA's notices on the food rate apply only if the bill is passed by the Diet. The 8% applies until 31 March 2027 in any case, and after that unless the bill passes.
• Bangladesh's 15% is read in the new section on imported services, not in a general rate statement; Pakistan's rates on services and the Philippines' rate on goods are not stated.

The Americas: From Canada's 5% GST to Uruguay's 22%

Latin America's VAT is mostly called IVA, with local names in Panama (ITBMS), the Dominican Republic (ITBIS), Honduras (ISV) and Peru (IGV); Jamaica's is GCT. Canada's federal GST combines with provincial taxes, so the rate on an invoice depends on the province (sub-table below). Brazil has no single VAT yet: its current taxes and the CBS and IBS that replace them by 2033 get two rows. The United States and Puerto Rico are in the no-VAT table below; Paraguay and Venezuela are among the countries this page could not confirm.

Canada by province

Notes on these rows:

• Brazil's ICMS is charged "por dentro": the tax is part of its own base, so an 18% ICMS is about 21.95% of the price before the tax (this page's arithmetic from Complementary Law 87, art. 13). In 2026, CBS and IBS assessment is informative only, without tax effect, for taxpayers who meet the document rules (Joint Act RFB/CGIBS No. 1).
• Bolivia's 13% sits inside the price under Ley 843, so it is about 14.94% of the price before tax (this page's arithmetic: 13 divided by 87). Ley 1733 moves IVA outside the price once its regulatory decree is published, with the rate unchanged.
• Mexico's border regime is a stimulus decree that reduces VAT for qualifying taxpayers; the decree extending it to 31 December 2026 does not state the resulting rate.
• The Dominican Republic's rates are read only on texts hosted by its customs service. Guatemala's 12% is a 2014 figure from CIAT, an intergovernmental body, because no Guatemalan authority page could be read; treat it as unconfirmed for 2026.

Countries and Territories With No VAT or GST

The countries without a VAT are few, and most levy some other tax on consumption: a retail sales tax, a single-stage tax at manufacture or import, or excise. An invoice from one of them carries no VAT for the buyer to recover, and a VAT-registered buyer elsewhere may owe import VAT or a reverse charge on the purchase.

Two jurisdictions sit on the boundary. Bhutan's 5% GST replaced its sales tax on 1 January 2026, so it now has a row in the Asia-Pacific table. Liberia levies a GST until its VAT starts on 1 January 2027 and keeps its own row in the Africa table.

The OECD's annex of countries that had implemented a VAT by 1 July 2024 lists six more beneath its 175 numbered rows: Aruba, Bhutan, Kuwait and Qatar, whose implementation was delayed; Liberia, which announced a VAT in 2023; and Malaysia, which abolished its GST and reintroduced a sales tax on 1 September 2018 (OECD Consumption Tax Trends 2024, p. 274).

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Where Official Sources Disagree

Some of the differences between rate tables start at the source: two official pages from the same government give different figures, or a page was never updated after the law changed. Each case below links both sides and picks neither.

Two official pages, two figures

• United Kingdom, home energy. GOV.UK's VAT rates page and HMRC's guide to rates on goods and services list home energy at 5%. SI 2026/987 zero-rates domestic electricity in Great Britain from 1 October 2026 to 31 March 2027. Other domestic fuels, and electricity in Northern Ireland, stay at 5%.
• Ecuador. The SRI's IVA page tables 15% as the general rate from 1 April 2024, while its text above the table still says the rates in force are 0% and 13%.
• Botswana. BURS's VAT page says standard-rated supplies are charged at 12%. The VAT Act 2026, enacted but not yet in operation, sets 14%.
• Malaysia, rental services. The MySST background page gives service tax on rental or leasing at 6% from 1 January 2026; the MySST expansion FAQ gives 8% from 1 July 2025.
• Liberia, telecommunications. The LRA's notice says the 15% rate on telecommunications services is kept. The Tax Amendment Act of December 2025 sets services at 13% with an additional 5% surtax on telecommunications.
• Montenegro (both pages last read 27 October 2026). The Government's general VAT page lists 21%, 7% and 0%, without the 15% rate its own December 2024 notice introduces from 1 January 2025.
• Jamaica. TAJ's GCT page tables the standard rate at 15% from April 2020, yet its text still says most goods and services are taxed at 16.5%. TAJ's GCT booklet gives 15%.
• Honduras. The Tribunal Superior de Cuentas' copy of the Sales Tax Law, undated, still gives 12%; SEFIN's consolidated text gives 15% since Decreto 278-2013.
• Peru. SUNAT's compiled IGV law already reads "La tasa del impuesto es 14 %", the 2029 figure, while SUNAT's guidance gives 15.5% IGV for 2026. The total with IPM is 18% in every year.
• North Macedonia. The Ministry of Finance's VAT page lists household electricity under both the 5% and the 10% rate.

Statutory and applied, both official

These are not contradictions, but each catches readers who take one figure without the other.

• Thailand: 10% in Revenue Code section 80, 7% applied by royal decree, as the Revenue Department states.
• Indonesia: 12% charged on a base of 11/12 of the price, so 11% in effect, except on luxury goods (DGT).
• Ghana: VAT is 15%, but with NHIL and GETFund on the same base the charge is 20% of the value before tax (GRA).
• Bolivia: 13% inside the price under Ley 843, until Ley 1733 moves it outside.

The OECD against the authorities

The OECD's Consumption Tax Trends notes are the most-copied cross-country source, and in places they differ from the national page:

• Chile. The OECD's Chile note says the previous standard rate "was 16.0% in 2020" and changed in 2021. The SII's compiled VAT law shows 19% unbroken since 1 October 2003.
• Costa Rica. The OECD's Costa Rica note says VAT "was introduced in Costa Rica in 2020" and, in another paragraph, July 2019. Ley 9635 puts the IVA law in force on 1 July 2019.
• New Zealand. The OECD's New Zealand note dates the rise to 15% to September 2010; Inland Revenue gives 1 October 2010.
• The annex header. In Consumption Tax Trends 2024, Table A A.1's rate column is headed "Rates 2022 (%)" but mixes years. It shows Switzerland and Liechtenstein at 8.1, Singapore at 9, Türkiye at 20 and Fiji at 15 (the report dates Türkiye's 20 to 2023, Switzerland's 8.1 to 2024 and Fiji's 15 to August 2023), alongside Estonia 20, Israel 17, Finland 24, Romania 19 and Slovakia 20, each since raised (see the rows above). Fiji has since cut to 12.5%. A table copied from the annex is out of date in those rows, under a header that does not say which year each row is.
• 174 or 175. The same report heads section 1.3.2 "VAT has now been implemented in 175 countries worldwide", and its first paragraph says 174.

The Commission's own table

The Commission's Your Europe table, checked 13 July 2026, omits Austria's 4.9% (USP), Estonia's 13% (EMTA) and Ireland's 4.8% (Revenue). It shows Czech books at 0% where the Czech Financial Administration describes them as exempt with the right to deduct. The table itself advises checking the latest rates with the national authority.

How the common rate tables are built

The most-cited rate references share a pattern. Most carry one column, the standard rate, with each row linking to the publisher's own country summary rather than to an authority. Others source their table to other trackers, or give no source at all. Few give the date a rate took effect or the rate before it. Errors therefore travel from one table to the next, and stale rows still sit on pages that rank for this subject: Saudi Arabia at 5%, its rate before 1 July 2020 (ZATCA); Romania at 19% (the OECD annex figure), where ANAF gives 21% from 1 August 2025 (ANAF); and Finland's reduced rate at 14%, which became 13.5% on 1 January 2026 (Vero).

Countries This Page Could Not Confirm

These jurisdictions have no rate on this page because the authority's own site could not be reached when this page was checked, or the pages that loaded showed no rate. Trackers print rates for most of them; they stay off this page until an official page confirms them.

• Ukraine. The Tax Code could not be read on any official host. Two later laws could: Law No. 5025-IX (15 October 2026) sets VAT at 20% on distance-sold parcels up to EUR 150 from 1 July 2027 at the earliest, ENACTED; and the Rada's record of the 2027 budget bill assigns revenue "from an increase in 2027 of the rate/rates" of VAT without stating the new rate, PROPOSED, with the increase itself needing a separate Tax Code amendment. For how VAT invoices are registered there, see Ukraine's blocked tax invoices.
• Tunisia. The only official page read, the Finance Ministry's tax overview, shows rates with no update date, and no current Tunisian authority page could be read to check it.
• Africa: Morocco, Algeria, Ethiopia.
• Central Asia: Kyrgyzstan.
• Asia-Pacific: the Maldives, Papua New Guinea, Laos.
• The Americas: Paraguay, Venezuela, and Puerto Rico's IVU rate.
• Regional rates inside the EU: the Azores and Madeira (their assemblies may set lower rates under Portugal's VAT Code, but the regional rates were not read); Ceuta and Melilla (IPSI); Jungholz and Mittelberg in Austria; and the 2026 widening of the Greek islands' reduced rates, where the EC's 17% stands in the territories table.

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OECD Average VAT Rates and How Rates Have Risen Since 1975

The figures below are from the OECD's Consumption Tax Trends 2024, published November 2024, with rates as of 1 January 2024 and page numbers given. The 2026 edition had not been published when this page was checked.

The average. The OECD average standard VAT rate was 19.3% in 2024, up from 19.1% in 2023 and 19.2% in 2022 (pp. 8-9). It was 15.6% in 1975 and 18.1% in 2000 (p. 35), and rose from 17.8% in January 2008 to "an all-time record level of 19.3% on 1 January 2017" (p. 36). Between January 2009 and December 2016, 25 OECD countries raised their standard rate at least once.

The range and the highest rate. On 1 January 2024 standard rates in the OECD ran from 5% (Canada's federal GST) to 25% in Denmark, Norway and Sweden and 27% in Hungary; 23 OECD countries had a standard rate of 20% or more, and 10 of them 23% or more (p. 37). Hungary's 27% is also the highest standard rate in this page's tables.

Recent moves. Three OECD countries raised their standard rate in 2023 and 2024: Türkiye from 18% to 20% (2023), Estonia from 20% to 22% (2024) and Switzerland from 7.7% to 8.1% (2024). Three temporary cuts were reversed: Germany's from 19% to 16% (June to December 2020), Ireland's from 23% to 21% (September 2020 to March 2021) and Luxembourg's from 17% to 16% (January to December 2023) (p. 36). Since the report's 1 January 2024 data, Estonia has gone to 24%, Finland to 25.5%, Romania to 21%, Slovakia to 23% and Russia to 22%, all in the tables above.

What VAT raises. VAT "accounts for more than one-fifth of total tax revenues (20.8%) on average" across the OECD, and 7% of GDP in 2022. Every OECD country with a VAT except Chile applies reduced rates. The average VAT Revenue Ratio, the VAT actually collected as a share of what the standard rate would raise on all consumption, was 0.58 in 2022: "an estimated 42% of the theoretical potential VAT revenue is not collected". The country notes show how wide that spread is: 0.96 in New Zealand (OECD, New Zealand note), 0.73 in Korea (OECD, Korea note) and 0.50 in Australia (OECD, Australia note).

When VAT arrived. The annex's implementation years, from IBFD data, include Denmark 1967, France and Germany 1968, the United Kingdom 1973, Japan 1989, Canada 1991, Australia 2000, India 2017, Saudi Arabia and the UAE 2018, Oman and Afghanistan 2021, and Palau and Suriname 2023.

How This Page Is Kept

This page was last checked on 9 November 2026. Every page linked in the tables was fetched again that day, except Montenegro's two government pages: the site did not load, so that row rests on the read of 27 October 2026.

Several rows are due to move within weeks of that date: Switzerland's popular vote on 29 November 2026; the House of Councillors' vote on Japan's food rate before the Diet session ends on 12 December 2026; the Brazilian Senate's resolution on the 2027 CBS rate, due by 15 December 2026; the end of Vietnam's 8% on 31 December 2026, unless it is extended; and every 1 January 2027 item in the change list, several of them still bills.

Before you set up a tax code or query a supplier, open the authority's page in the row. The instrument it names (the act, decree, notice or resolution) is the one a tax adviser will ask for, and the page date shows how recently the authority itself updated it. When a supplier's invoice carries a rate different from the row's standard rate, the usual reasons are a reduced rate for that item, a temporary rate, a regional rate, or a rate that changed after the invoice date.

Foreign suppliers' invoices also have to be kept, for periods that vary by country as much as the rates do: see invoice retention periods by country. Where those invoices now arrive as structured e-invoices rather than PDFs, the background is in how e-invoicing works.