| Country | Standard VAT rate (%) | Reduced Rate | Zero Rate | Description | Website Link | Last Updated |
| Albania | 20 | 6 / 10 | 0 | Standard 20% on most goods and services. Reduced 6% applies to accommodation services, agritourism, audio-visual advertising, books, and electric public transport (9+ seats). Reduced 10% applies to agricultural inputs (fertilizers, pesticides, seeds). Zero rate applies to exports, international transport, and gold for Bank of Albania. | Source | 5/20/26 |
| Austria | 20 | 10 / 13 | 0 | Standard 20% on most goods and services. Reduced rates of 10% (food, books, pharmaceuticals, passenger transport) and 13% (cultural services, wine production). Parking rate 13% on certain supplies. Hygiene products zero-rated from 2026. | Source | 5/20/26 |
| Belgium | 21 | 6 / 12 | 0 | Standard 21% on most goods and services. Reduced rates of 6% (essential goods, food, water, books, medicines, passenger transport) and 12% (restaurants, social housing). Parking rate 12% on certain supplies. | Source | 5/20/26 |
| Bulgaria | 20 | 9 | 0 | Standard 20% on most goods and services. Reduced rate 9% applies to hotel accommodation and certain tourism-related supplies. Zero rate applies to intra-EU and international supplies. | Source | 5/20/26 |
| Croatia | 25 | 5 / 13 | 0 | Standard 25% on most goods and services. Reduced rates of 5% (bread, milk, books, medicines, certain medical equipment) and 13% (hotel accommodation, newspapers, edible oils). | Source | 5/20/26 |
| Cyprus | 19 | 5 / 9 | 0 | Standard 19% on most goods and services. Reduced rates of 5% (basic food, medicines, books, newspapers) and 9% (restaurants, hotel accommodation, passenger transport). | Source | 5/20/26 |
| Czechia | 21 | 12 | 0 | Standard 21% on most goods and services. Reduced rate 12% (food, pharmaceuticals, books, newspapers, water supply). Zero rate applies to certain printed books. | Source | 5/20/26 |
| Denmark | 25 | 0 | Single standard rate of 25% on most goods and services. No reduced rates. Zero rate applies to newspapers and certain other supplies. One of the highest standard rates in the EU. | Source | 5/20/26 | |
| Estonia | 24 | 9 | 0 | Standard 24% (increased from 22% in July 2025). Reduced rate 9% applies to books, medicines, accommodation, and certain other supplies. | Source | 5/20/26 |
| Finland | 25.5 | 10 / 14 | 0 | Standard 25.5% on most goods and services. Reduced rates of 10% (cultural services, books, pharmaceuticals, passenger transport, hotel accommodation) and 13.5% (food, restaurant services - lowered from 14% in 2026). | Source | 5/20/26 |
| France | 20 | 5.5 / 10 | 0 | Standard 20% on most goods and services. Reduced rates of 5.5% (basic foodstuffs, books, gas, electricity) and 10% (restaurants, hotel accommodation, passenger transport, newspapers). Super-reduced rate of 2.1% on certain medicines and audiovisual royalty. | Source | 5/20/26 |
| Germany | 19 | 7 | 0 | Standard 19% on most goods and services. Reduced rate 7% (food, books, newspapers, pharmaceuticals, passenger transport, hotel accommodation). Food in restaurants moves from 19% to 7% reduced rate from 2026. | Source | 5/20/26 |
| Greece | 24 | 6 / 13 | 0 | Standard 24% on most goods and services. Reduced rates of 6% (pharmaceuticals, books, theatre tickets) and 13% (food, hotel accommodation, restaurants). A 30% reduction in all VAT rates applies to certain Aegean islands. | Source | 5/20/26 |
| Hungary | 27 | 5 / 18 | 0 | Standard 27% on most goods and services (highest standard VAT rate in the EU/world). Reduced rates of 5% (pharmaceuticals, books, newborn essentials) and 18% (basic food, hotel accommodation, certain dairy products). | Source | 5/20/26 |
| Ireland | 23 | 9 / 13.5 | 0 | Standard 23% on most goods and services. Reduced rates of 9% (newspapers, gas, electricity, tourism services) and 13.5% (fuel, building services, restaurants). Super-reduced rate of 4.8% on livestock, greyhounds, and horses. | Source | 5/20/26 |
| Italy | 22 | 5 / 10 | 0 | Standard 22% on most goods and services. Reduced rates of 5% (certain herbs and basic foodstuffs) and 10% (restaurants, hotel accommodation, electricity, passenger transport). Super-reduced rate of 4% on basic food, books, agricultural products. | Source | 5/20/26 |
| Latvia | 21 | 5 / 12 | 0 | Standard 21% on most goods and services. Reduced rates of 5% (fresh fruits and vegetables) and 12% (pharmaceuticals, food for infants, public transport, hotel accommodation, books). | Source | 5/20/26 |
| Lithuania | 21 | 5 / 12 | 0 | Standard 21% on most goods and services. Reduced rates of 5% (pharmaceuticals, technical aids for disabled, periodicals) and 12% (heating, hotel accommodation, books, certain food items - broadened from 9% in 2026). | Source | 5/20/26 |
| Luxembourg | 17 | 8 | 0 | Standard 17% on most goods and services (lowest standard rate in the EU). Reduced rate 8% (cleaning services, hairdressing, certain repairs). Super-reduced rate of 3% (food, books, pharmaceuticals, children's clothing). Parking rate 14% on certain supplies. | Source | 5/20/26 |
| Malta | 18 | 5 / 7 | 0 | Standard 18% on most goods and services. Reduced rates of 5% (electricity, printed matter, medical accessories) and 7% (tourist accommodation, sports facilities). | Source | 5/20/26 |
| Netherlands | 21 | 9 | 0 | Standard 21% on most goods and services. Reduced rate 9% (food, water, books, pharmaceuticals, passenger transport). Accommodation services move from 9% reduced rate to 21% standard rate from 2026. | Source | 5/20/26 |
| Poland | 23 | 5 / 8 | 0 | Standard 23% on most goods and services. Reduced rates of 5% (basic food, books, newspapers, certain pharmaceuticals) and 8% (medicines, hotel accommodation, restaurant services, certain agricultural inputs). | Source | 5/20/26 |
| Portugal | 23 | 6 / 13 | 0 | Standard 23% on most goods and services. Reduced rates of 6% (basic foodstuffs, pharmaceuticals, books, passenger transport) and 13% (wine, certain food products). Parking rate 13%. Lower rates in Madeira (22/5/12) and Azores (16/4/9). | Source | 5/20/26 |
| Romania | 21 | 11 | 0 | Standard 21% (increased from 19% in August 2025). Reduced rate 11% (food, pharmaceuticals, books, hotel accommodation - consolidated from previous 5% and 9% rates). | Source | 5/20/26 |
| Slovakia | 23 | 5 / 19 | 0 | Standard 23% on most goods and services. Reduced rates of 5% (books, pharmaceuticals, certain medical equipment) and 19% (electricity, restaurants - intermediate rate). | Source | 5/20/26 |
| Slovenia | 22 | 5 / 9.5 | 0 | Standard 22% on most goods and services. Reduced rates of 5% (books, newspapers, certain medical supplies) and 9.5% (food, pharmaceuticals, hotel accommodation, passenger transport, water supply). | Source | 5/20/26 |
| Spain | 21 | 10 | 0 | Standard 21% on most goods and services. Reduced rate 10% (food, water, pharmaceuticals, passenger transport, hotel accommodation). Super-reduced rate of 4% on basic foodstuffs, books, newspapers, pharmaceuticals. | Source | 5/20/26 |
| Sweden | 25 | 6 / 12 | 0 | Standard 25% on most goods and services. Reduced rates of 6% (books, newspapers, passenger transport, cultural events) and 12% (food, restaurants, hotel accommodation). | Source | 5/20/26 |
| United Kingdom | 20 | 5 | 0 | Standard 20% on most goods and services. Reduced rate 5% (domestic fuel and power, children's car seats, energy-saving materials, nicotine patches, welfare services). Zero rate on most food, books, newspapers, children's clothing, public transport. | Source | 5/20/26 |
| Norway | 25 | 12 / 15 | 0 | Standard 25% on most goods and services. Reduced rates of 15% (food and beverages, water supply, sewage services - effective July 1, 2025) and 12% (passenger transport, hotel accommodation, cinema tickets, sports events). Special rate 11.11% for wild marine resources. Zero rate on books, e-books, newspapers. | Source | 5/20/26 |
| Switzerland | 8.1 | 2.6 | 0 | Standard 8.1% on most goods and services (since January 1, 2024). Reduced rate 2.6% on foodstuffs, livestock, medications, newspapers, magazines, books. Special rate 3.8% for accommodation services (overnight stays and breakfasts) effective Jan 1, 2024 to Dec 31, 2027. | Source | 5/20/26 |
| Australia | 10 | 0 | Single standard rate of 10% (Goods and Services Tax / GST) on most goods and services. No reduced rates. GST-free supplies (0%) include most basic food, most education, most health services, child care, and exports. | Source | 5/20/26 | |
| New Zealand | 15 | 0 | Single standard rate of 15% (Goods and Services Tax / GST) on most goods and services since October 1 2010. No reduced rates. Zero-rated supplies include exports, international transport, financial services, and land transactions. Effective 9% on long-term accommodation (over 4 weeks). | Source | 5/20/26 | |
| Canada | 5 | 0 | Federal GST of 5% applies in all provinces and territories. Five provinces apply HST (Harmonized Sales Tax) combining federal GST with provincial sales tax: Ontario 13%, Nova Scotia 14%, New Brunswick/Newfoundland/PEI 15%. Some provinces apply separate PST (BC 7%, Saskatchewan 6%, Manitoba 7%) or QST (Quebec 9.975%). Zero-rated: basic groceries, prescription drugs, medical devices, exports. | Source | 5/20/26 | |
| United States | N/A | N/A | N/A | The United States does NOT have a federal Value Added Tax (VAT). Instead, sales taxes are levied at state and local levels. State sales tax rates range from 0% (in Alaska, Delaware, Montana, New Hampshire, Oregon) to over 7%. Combined state and local rates can reach 10%+ in some jurisdictions. Five states have no statewide sales tax. | Source | 5/20/26 |
| Japan | 10 | 8 | 0 | Standard 10% consumption tax (JCT - Japanese Consumption Tax) since October 1, 2019. Reduced rate 8% applies to food and non-alcoholic beverages (except restaurant/alcoholic) and subscription newspapers published at least twice weekly. Zero rate on exports and services to non-residents. | Source | 5/20/26 |
| China | 13 | 6 / 9 | 0 | Standard 13% on most goods, repair/replacement/processing services. Reduced rates of 9% (transportation, postal services, agricultural products, utilities, real estate, construction) and 6% (modern services, financial services, intangible assets). Zero rate on exports and certain international transport services. Small-scale taxpayers pay 3% (reduced to 1% through Dec 31, 2027). New VAT Law effective January 1, 2026. | Source | 5/20/26 |
| South Korea | 10 | 0 | Single standard rate of 10% on most goods and services. No reduced rates. Zero rate on exports and certain other transactions. Administered by the National Tax Service (NTS). | Source | 5/20/26 | |
| Singapore | 9 | 0 | Single standard rate of 9% (Goods and Services Tax / GST) since January 1, 2024 (increased from 8%). No reduced rates. Zero-rated supplies include exports and international passenger transport. Exempt supplies include financial services and residential property. | Source | 5/20/26 | |
| India | 18 | 5 | 0 | Two-slab GST structure since September 22 2025: Standard rate 18% and Merit rate 5%. Higher 40% rate on luxury and sin goods (tobacco tobacco products pan masala aerated drinks luxury vehicles). Specialised rates 3% (gold/jewellery) and 0.25%. Essential items (dairy, lifesaving drugs, educational materials) at 0%. Healthcare and education services exempted. GST is split into CGST/SGST/IGST. | Source | 5/20/26 |
| Thailand | 7 | 0 | Statutory rate 10% but effectively reduced to 7% (currently extended until September 30 2026). Includes 6.3% national tax plus 0.7% local tax. Zero rate on exports, international transport services, and supplies within customs-free zones. Reduced rate has been in continuous extension since 1999. | Source | 5/20/26 | |
| Indonesia | 12 | 0 | Standard rate 12% (effective from January 1 2025, increased from 11%). For non-luxury goods/services, an effective 11% rate applies (12% applied to 11/12 of the price as tax base under PMK 131/2024). 12% rate applies fully to luxury goods subject to PPnBM (Luxury Goods Sales Tax) from February 1 2025. Zero rate on exports. | Source | 5/20/26 | |
| Vietnam | 10 | 5 / 8 | 0 | Standard rate 10%. Temporary reduced 8% rate applies until December 31, 2026 for most goods and services (excluding telecommunications, finance, real estate, metals, mining, special-consumption-tax goods, and IT). Reduced rate 5% for essential goods (clean water, medical equipment, agricultural inputs). Zero rate on exports and international transport. | Source | 5/20/26 |
| UAE | 5 | 0 | Standard 5% VAT introduced January 1, 2018. No reduced rates. Zero-rated supplies include direct/indirect exports, international transportation, certain educational and healthcare services, residential property (first sale within 3 years), and crude oil/natural gas. Exempt: certain financial services, residential property (subsequent sales), local passenger transport. | Source | 5/20/26 | |
| Saudi Arabia | 15 | 0 | Standard 15% VAT (increased from 5% effective July 1, 2020). No reduced rates. Zero-rated supplies include exports of goods/services outside the GCC Council Territory, international transport, supplies of qualifying investment metals. Administered by ZATCA (Zakat, Tax and Customs Authority). | Source | 5/20/26 | |
| Bahrain | 10 | 0 | Standard 10% VAT (increased from 5% effective January 1, 2022). Zero-rated supplies include basic food items, healthcare, education, oil and gas products, exports. Administered by the National Bureau for Revenue (NBR). | Source | 5/20/26 | |
| Oman | 5 | 0 | Standard 5% VAT introduced April 16 2021. Zero-rated supplies include basic food items, exports, international transport, certain healthcare and education services, supplies of investment gold/silver/platinum. Administered by the Oman Tax Authority. | Source | 5/20/26 | |
| Israel | 18 | 0 | Standard 18% VAT (increased from 17% effective January 1, 2025). No reduced rates. Zero-rated supplies include exports of goods/services and various international transactions. Fruits and vegetables are VAT-exempt. Financial institutions pay equivalent payroll/profit tax at 18%. | Source | 5/20/26 | |
| Turkey | 20 | 1 / 10 | 0 | Standard 20% VAT (KDV - Katma Değer Vergisi), increased from 18% in 2023. Reduced rates of 10% (basic food, agricultural products, accommodation, healthcare equipment) and 1% (basic foodstuffs, bread, newspapers, certain agricultural products, residential property under 150 m²). Zero rate on exports. | Source | 5/20/26 |
| South Africa | 15 | 0 | Standard 15% VAT since April 1, 2018. No reduced rates. Zero-rated supplies include basic foodstuffs (brown bread, maize meal, rice, milk powder, eggs, fresh fruit and vegetables), fuel (petrol, diesel, illuminating paraffin), exports, and international transport. | Source | 5/20/26 | |
| Mexico | 16 | 8 | 0 | Standard 16% VAT (IVA - Impuesto al Valor Agregado). Reduced rate of 8% applies in designated border zones along northern and southern borders. Zero rate (0%) on basic food, medicines, books, magazines, agricultural products, and exports. Administered by SAT (Servicio de Administración Tributaria). | Source | 5/20/26 |
| Brazil | Multiple | Multiple | 0 | Complex multi-tax indirect system in transition to unified VAT. Current taxes: Federal IPI (varies by product, generally 0-30%), State ICMS (17-19% standard, varies by state), Federal PIS/COFINS (3.65-9.25%), Municipal ISS (2-5% on services). New unified dual VAT (CBS 8.8% federal + IBS 17.7% state/municipal = ~28% combined) phases in from 2026, full implementation by 2033 under Constitutional Amendment 132/2023 and Complementary Law 214/2025. Zero-rated items will include eggs, fruits, vegetables, certain medicines. | Source | 5/20/26 |
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