Reference dataset

VAT and GST rates by country

Standard rate, reduced rates, registration thresholds, and the rate that applies to cross-border digital services. Every row cites the national tax authority. Downloadable as CSV and JSON.

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VAT and GST rates by country. Standard rate, reduced rates (with the categories each applies to), the registration threshold, and the rate charged on cross-border digital services. The European Union 27 plus the United Kingdom, Switzerland, Norway, Iceland, the United States (which has no federal VAT, only state-level sales tax), Canada, Australia, New Zealand, Japan, Singapore, India, the UAE, South Africa, and major economies of Latin America and the Middle East. Every value is sourced from the relevant national tax authority and dated.

43 rows · Last verified: 2026-05-27
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Country Type Standard Reduced Registration threshold Source
Austria VAT 20
  • 13.0% domestic flights, cultural events, firewood, accommodation in some cases, plants, live animals
  • 10.0% food, books, newspapers, pharmaceuticals, hotel accommodation, public transport, restaurant food
 EUR 35,000 annual turnover (small business exemption) Bundesministerium für Finanzen (BMF)
Belgium VAT 21
  • 12.0% restaurant and catering services (excluding beverages), social housing, certain energy products
  • 6.0% food, water, books, pharmaceuticals, passenger transport, hotel accommodation, cultural events
 EUR 25,000 annual turnover (small business scheme) FPS Finance (SPF Finances)
Bulgaria VAT 20
  • 9.0% hotel accommodation, restaurant and catering services, books, baby foods and hygiene products, tour operator services
 BGN 100,000 (~EUR 51,000) taxable turnover in the previous 12 months National Revenue Agency (NRA)
Croatia VAT 25
  • 13.0% accommodation services, prepared food, newspapers and magazines, electricity, natural gas, firewood, water supply, child seats and food, edible oils, sugar
  • 5.0% bread, milk, books, medicines, scientific journals, public cinema admissions, baby food
 EUR 60,000 (raised from EUR 40,000 effective 1 Jan 2025) Porezna uprava (Tax Administration)
Cyprus VAT 19
  • 9.0% hotel accommodation, restaurant and catering services, domestic passenger transport
  • 5.0% food, pharmaceuticals, books, newspapers, baby products, first home (limited area), passenger transport in some cases
  • 3.0% books, newspapers (printed and electronic), waste collection, certain cultural services
 EUR 15,600 annual turnover Cyprus Tax Department
Czech Republic VAT 21
  • 12.0% food (excluding most beverages), pharmaceuticals, books (printed and electronic), heating, water, hotel accommodation, restaurant services, passenger transport, construction of social housing
 CZK 2,000,000 (~EUR 80,000) in 12 consecutive months Finanční správa
Denmark VAT 25 (none) DKK 50,000 (~EUR 6,700) in any 12-month period Skattestyrelsen (Danish Tax Agency)
Estonia VAT 24
  • 13.0% accommodation services
  • 9.0% books, periodicals (printed and electronic), pharmaceuticals
 EUR 40,000 annual taxable turnover Maksu- ja Tolliamet (Estonian Tax and Customs Board)
Finland VAT 25.5
  • 14.0% food, restaurant and catering services, animal feed
  • 10.0% books, newspapers and periodicals (subscription), pharmaceuticals, passenger transport, accommodation, cultural and sporting events, cinema tickets, broadcasting
 EUR 20,000 annual turnover (small business) Verohallinto (Finnish Tax Administration)
France VAT 20
  • 10.0% restaurant meals, hotel accommodation, transport, home renovation, firewood, certain pharmaceutical products
  • 5.5% most food, water, books, gas and electricity supply, equipment and services for the disabled, school canteens, cinema and live shows, sanitary protection products, energy-efficient renovation
  • 2.1% reimbursable pharmaceuticals, press publications, certain live performances, TV licence fees
 EUR 85,000 (goods) / EUR 37,500 (services) franchise en base Direction générale des Finances publiques (DGFiP)
Germany VAT 19
  • 7.0% food (excluding beverages), books, newspapers, magazines, public transport (short distance), hotel accommodation, cultural events, works of art
 EUR 22,000 prior year + EUR 50,000 expected current year (Kleinunternehmer) Bundesministerium der Finanzen (BMF)
Greece VAT 24
  • 13.0% food, non-alcoholic beverages, water, pharmaceuticals (non-reimbursable), restaurant services, hotel accommodation, electricity, natural gas, district heating, agricultural inputs
  • 6.0% books, newspapers, periodicals, theatre tickets, certain pharmaceuticals and vaccines
 EUR 10,000 annual turnover (small enterprise exemption) Independent Authority for Public Revenue (AADE)
Hungary VAT 27
  • 18.0% certain basic foods (dairy, bread, cereals), hotel accommodation, certain open-air concerts
  • 5.0% pharmaceuticals, books, newspapers, district heating, restaurant services (food), pork, poultry, eggs, milk, fish, internet services, new residential property (limited)
 HUF 18,000,000 (~EUR 45,000) annual turnover Nemzeti Adó- és Vámhivatal (NAV)
Ireland VAT 23
  • 13.5% fuel (heating and electricity), construction services, restaurant and catering services, hotel accommodation, hairdressing, cinema, museums, certain repair services
  • 9.0% gas and electricity (temporary), newspapers and periodicals, e-books and audiobooks, certain sports facilities
  • 4.8% livestock (other than poultry), live greyhounds, hire of horses
 EUR 85,000 (goods) / EUR 42,500 (services) annual turnover Revenue Commissioners
Italy VAT 22
  • 10.0% certain food products, water supply, pharmaceuticals (non-essential), passenger transport, hotel accommodation, restaurant services, cultural events, energy (electricity for domestic use)
  • 5.0% certain food products, social services, certain feminine hygiene products
  • 4.0% basic food (bread, milk, pasta), books, newspapers, e-books, prosthetics, certain agricultural inputs, first-home purchases (limited)
 EUR 85,000 annual turnover (regime forfettario for small businesses) Agenzia delle Entrate
Latvia VAT 21
  • 12.0% pharmaceuticals, medical devices, infant food, books, newspapers, periodicals, passenger transport, hotel accommodation, district heating for households
  • 5.0% fresh fruits, berries, and vegetables typical for Latvia (temporary)
 EUR 50,000 annual turnover Valsts ieņēmumu dienests (State Revenue Service)
Lithuania VAT 21
  • 9.0% books, newspapers, periodicals (printed and electronic), hotel accommodation, passenger transport, firewood and wood waste for households, district heating
  • 5.0% pharmaceuticals and medical aids (reimbursable), technical aids for the disabled
 EUR 45,000 annual turnover Valstybinė mokesčių inspekcija (VMI)
Luxembourg VAT 17
  • 14.0% certain wines, advertising materials, custody services, heating fuel (gas oil)
  • 8.0% electricity, natural gas, district heating, cut flowers and plants, hairdressing, repair of bicycles and shoes, cleaning in private households
  • 3.0% food, non-alcoholic beverages, water, pharmaceuticals, books, newspapers, periodicals, children's clothing and shoes, restaurant services (excluding alcoholic beverages), hotel accommodation, passenger transport
 EUR 35,000 annual turnover (small business exemption) Administration de l'enregistrement, des domaines et de la TVA (AEDT)
Malta VAT 18
  • 12.0% hire of pleasure boats (limited), management of certain securities, custody services, healthcare services not exempt
  • 7.0% hotel and other licensed accommodation, use of sporting facilities
  • 5.0% electricity, confectionery, medical accessories, printed matter, certain works of art, items for the exclusive use of the disabled
 EUR 35,000 (goods) / EUR 30,000 (services, low value added) / EUR 24,000 (other services) Commissioner for Tax and Customs (Malta)
Netherlands VAT 21
  • 9.0% food, water, pharmaceuticals, books, newspapers, periodicals, passenger transport, hotel accommodation, restaurant services (excluding alcoholic beverages), cultural and sporting events, agricultural inputs, repair of bicycles/shoes/clothing
 EUR 20,000 annual turnover (KOR small business scheme) Belastingdienst
Poland VAT 23
  • 8.0% pharmaceuticals, hotel accommodation, restaurant services, passenger transport, certain construction services, newspapers and periodicals
  • 5.0% basic food, books (printed and electronic), e-books, certain agricultural products
 PLN 200,000 (~EUR 46,000) annual turnover Krajowa Administracja Skarbowa (KAS)
Portugal VAT 23
  • 13.0% certain food products, restaurant services (food), wine, mineral water, agricultural inputs, diesel for agriculture, cultural events
  • 6.0% basic food, pharmaceuticals, books, newspapers, periodicals, passenger transport, hotel accommodation, electricity (limited consumption), social housing
 EUR 15,000 annual turnover (raised from EUR 14,500 in 2024) Autoridade Tributária e Aduaneira (AT)
Romania VAT 19
  • 9.0% food, non-alcoholic beverages, restaurant and catering services, hotel accommodation, pharmaceuticals, prosthetics, agricultural inputs, water supply
  • 5.0% books (printed), newspapers, magazines, school textbooks, museums, cinemas, sporting events, social housing (limited), firewood for households
 RON 300,000 (~EUR 60,000) annual turnover Agenția Națională de Administrare Fiscală (ANAF)
Slovakia VAT 23
  • 19.0% electricity (households), certain non-alcoholic beverages, restaurant services (non-food)
  • 5.0% basic food (selected), pharmaceuticals, medical devices, books, newspapers, hotel accommodation, restaurant food, sporting facility entry, social housing
 EUR 50,000 annual turnover Finančná správa Slovenskej republiky
Slovenia VAT 22
  • 9.5% food, water, pharmaceuticals, books, newspapers, periodicals, passenger transport, hotel accommodation, restaurant services, cultural events, agricultural inputs
  • 5.0% books (printed and electronic), newspapers and periodicals (printed and electronic)
 EUR 60,000 annual turnover (raised from EUR 50,000 effective 1 Jan 2025) Finančna uprava Republike Slovenije (FURS)
Spain VAT 21
  • 10.0% food (non-basic), water, pharmaceuticals (veterinary), passenger transport, hotel accommodation, restaurant services, cultural events, construction of new housing, agricultural inputs, waste collection
  • 4.0% basic food (bread, milk, eggs, fruits, vegetables, cheese, cereals), books, newspapers, periodicals, pharmaceuticals (human), prosthetics, social housing, technical aids for the disabled, feminine hygiene products
 No threshold (all businesses must register from first taxable supply); special regimes for very small businesses Agencia Estatal de Administración Tributaria (AEAT)
Sweden VAT 25
  • 12.0% food, non-alcoholic beverages, restaurant and catering services (excluding alcoholic beverages), hotel accommodation, certain works of art
  • 6.0% books, newspapers, periodicals, passenger transport, cultural and sporting events, cinema, e-books
 SEK 120,000 (~EUR 10,500) annual turnover (raised from SEK 80,000 effective 1 Jan 2025) Skatteverket (Swedish Tax Agency)
United Kingdom VAT 20
  • 5.0% domestic fuel and power, energy-saving materials, child car seats, mobility aids for the elderly, smoking-cessation products, sanitary products
 GBP 90,000 annual taxable turnover (raised from GBP 85,000 on 1 Apr 2024) HM Revenue and Customs (HMRC)
Switzerland VAT 8.1
  • 3.8% hotel accommodation (lodging rate)
  • 2.6% food (excluding restaurant), non-alcoholic beverages, books, newspapers, periodicals (printed and electronic), pharmaceuticals, agricultural inputs, cultural and sporting event tickets
 CHF 100,000 annual worldwide turnover (CHF 250,000 for charitable and non-profit sports/cultural associations) Eidgenössische Steuerverwaltung (ESTV)
Norway VAT 25
  • 15.0% food and non-alcoholic beverages (groceries; excludes restaurant)
  • 12.0% passenger transport, hotel accommodation, cinema tickets, museum and gallery entry, sporting event tickets, public broadcasting
 NOK 50,000 (~EUR 4,300) annual turnover (NOK 140,000 for charitable and non-profit organisations) Skatteetaten (Norwegian Tax Administration)
Iceland VAT 24
  • 11.0% food and non-alcoholic beverages, hotel accommodation, books, newspapers, periodicals, music (digital and physical), passenger transport, hot water, electricity, district heating
 ISK 2,000,000 (~EUR 13,000) in any 12-month period Skatturinn (Iceland Revenue and Customs)
United States Sales Tax (none) (none) Varies by state. Post-Wayfair (2018) economic nexus thresholds are typically USD 100,000 in sales or 200 transactions per state per year. Internal Revenue Service (IRS) / state revenue departments
Canada GST 5
  • 13.0% HST in Ontario (5% federal GST + 8% provincial component)
  • 15.0% HST in New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island
  • 14.975% Combined GST + QST in Quebec (5% GST + 9.975% QST)
  • 12.0% Combined GST + PST in British Columbia and Manitoba (5% + 7%)
  • 11.0% Combined GST + PST in Saskatchewan (5% + 6%)
 CAD 30,000 in worldwide taxable supplies over four consecutive calendar quarters Canada Revenue Agency (CRA)
Australia GST 10 (none) AUD 75,000 annual turnover (AUD 150,000 for non-profit organisations) Australian Taxation Office (ATO)
New Zealand GST 15 (none) NZD 60,000 in 12-month period (past or expected) Inland Revenue Department (IRD)
Japan Consumption Tax 10
  • 8.0% food and non-alcoholic beverages (excluding dining out and certain restaurant services), newspapers (subscription, issued at least twice a week)
 JPY 10,000,000 taxable sales in base period. New qualified invoice issuer (QII) system from 1 Oct 2023 effectively requires registration for B2B sellers regardless of threshold. National Tax Agency (NTA)
Singapore GST 9 (none) SGD 1,000,000 taxable turnover over past 12 months (retrospective) or expected next 12 months (prospective) Inland Revenue Authority of Singapore (IRAS)
India GST 18
  • 28.0% luxury and 'sin' goods: automobiles, tobacco, aerated drinks, certain consumer durables, online gaming
  • 12.0% processed food, business-class air travel, certain apparel, ayurvedic medicines, mobile phones, computer accessories
  • 5.0% essential food items (packaged), pharmaceuticals (most), economy-class air travel, transport services, small restaurants
  • 3.0% gold, silver, precious stones, jewellery
  • 0.25% rough diamonds and precious stones (semi-processed)
 INR 4,000,000 (goods, most states) / INR 2,000,000 (services and special-category states) GST Council / Central Board of Indirect Taxes and Customs (CBIC)
United Arab Emirates VAT 5 (none) AED 375,000 mandatory threshold; AED 187,500 voluntary registration threshold Federal Tax Authority (FTA)
South Africa VAT 15 (none) ZAR 1,000,000 in any consecutive 12-month period (mandatory); ZAR 50,000 (voluntary) South African Revenue Service (SARS)
Mexico VAT 16
  • 8.0% border region (Northern Border Zone and Southern Border Zone): 20-km strip along the US and Guatemala/Belize borders
 No registration threshold; all taxpayers carrying out taxable activities must register with the RFC Servicio de Administración Tributaria (SAT)
Brazil VAT (none) (none) Varies by tax and state; Simples Nacional regime available for businesses under BRL 4,800,000 annual revenue. Receita Federal do Brasil (RFB)
Israel VAT 18 (none) No threshold for 'osek murshe' (full VAT-registered) status; 'osek patur' (exempt small business) threshold ILS 120,000 annual turnover (2024 figure) Israel Tax Authority

Every row cites a primary source. See the methodology section below for sourcing details and known limitations.

Methodology

Each row's source column links to the canonical tax-authority page where the rate is published. The European Commission's "VAT in the EU" tables are used as a cross-reference for EU member states, but the national authority is preferred for the citation URL.

The dataset specifically corrects errors common in AI-generated tax content:

  • Hungary's standard rate is 27%, the highest in the EU (often misremembered as 25%).
  • Italy is 22%, not 21% (Italy was 21% only from 2011 to 2013).
  • Switzerland rose to 8.1% on 1 January 2024 (from 7.7%) to fund old-age insurance.
  • Singapore's GST rose to 9% on 1 January 2024 (the second step of a two-stage increase).
  • Estonia stepped up from 20% to 22% to 24% across 2024 and 2025.
  • Norway and Switzerland are not EU members; their VAT is national, not Directive-derived.
  • The United States has no federal VAT or sales tax. State sales tax bases run 0% to 7.25%; combined state and local can exceed 10%.

For each EU country, the dataset notes recent rate changes and active temporary measures (Covid-era reductions, anti-inflation cuts) and whether they have expired or been extended.

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