Reference
VAT rates by country
A current snapshot of headline VAT and GST rates for 37 jurisdictions. Open a country page for the official source, exact check date and a worked calculation.
Snapshot effective on . Last checked .
| Country | Standard rate | Other headline rates | Currency | |
|---|---|---|---|---|
| United KingdomUnited Kingdom | 20% | 5%, 0% | GBP | Details |
| GermanyDeutschland | 19% | 7% | EUR | Details |
| FranceFrance | 20% | 10%, 5.5%, 2.1% | EUR | Details |
| SpainEspaña | 21% | 10%, 4% | EUR | Details |
| ItalyItalia | 22% | 10%, 5%, 4% | EUR | Details |
| NetherlandsNederland | 21% | 9% | EUR | Details |
| BelgiumBelgië | 21% | 12%, 6% | EUR | Details |
| AustriaÖsterreich | 20% | 13%, 10% | EUR | Details |
| IrelandIreland | 23% | 13.5%, 9%, 4.8% | EUR | Details |
| PortugalPortugal | 23% | 13%, 6% | EUR | Details |
| PolandPolska | 23% | 8%, 5% | PLN | Details |
| CzechiaČesko | 21% | 12%, 0% | CZK | Details |
| SwedenSverige | 25% | 12%, 6% | SEK | Details |
| DenmarkDanmark | 25% | 0% | DKK | Details |
| FinlandSuomi | 25.5% | 13.5%, 10% | EUR | Details |
| GreeceΕλλάδα | 24% | 17%, 13%, 6%, 4% | EUR | Details |
| RomaniaRomânia | 21% | 11% | RON | Details |
| HungaryMagyarország | 27% | 18%, 5% | HUF | Details |
| SlovakiaSlovensko | 23% | 19%, 5% | EUR | Details |
| SloveniaSlovenija | 22% | 9.5%, 5% | EUR | Details |
| CroatiaHrvatska | 25% | 13%, 5% | EUR | Details |
| BulgariaБългария | 20% | 9% | EUR | Details |
| LithuaniaLietuva | 21% | 12%, 5% | EUR | Details |
| LatviaLatvija | 21% | 12%, 5% | EUR | Details |
| EstoniaEesti | 24% | 13%, 9%, 0% | EUR | Details |
| CyprusΚύπρος | 19% | 9%, 5%, 3% | EUR | Details |
| MaltaMalta | 18% | 12%, 7%, 5% | EUR | Details |
| LuxembourgLuxembourg | 17% | 14%, 8%, 3% | EUR | Details |
| SwitzerlandSchweiz | 8.1% | 3.8%, 2.6% | CHF | Details |
| NorwayNorge | 25% | 15%, 12% | NOK | Details |
| AustraliaAustralia | 10% | 0% | AUD | Details |
| New ZealandNew Zealand | 15% | 0% | NZD | Details |
| CanadaCanada | 5% | 0% | CAD | Details |
| United Arab Emiratesالإمارات العربية المتحدة | 5% | 0% | AED | Details |
| Saudi Arabiaالمملكة العربية السعودية | 15% | 0% | SAR | Details |
| SingaporeSingapore | 9% | 0% | SGD | Details |
| Indiaभारत | 18% | 40%, 5%, 0% | INR | Details |
This is a calculation reference, not a product-classification table. Confirm the rate for the exact supply, place and transaction date with the linked authority before invoicing or filing.
Reading the table
The headline rate is the broad rate applied to most taxable supplies. The other headline rates column is a compact list of reduced, super-reduced or zero rates. Each percentage applies only when the supply meets the relevant legal definition.
Canada is the main exception to a single national total: 5% is the federal GST, while HST or a separate provincial sales tax may apply. Spain, Portugal and Greece also have territorial exceptions that a national headline cannot fully show.
India and several other countries call the tax GST rather than VAT. India's 18% figure is the standard GST rate, not a universal rate. Product classification can lead to 5%, 40%, zero or another specially notified rate.
For EU members we use the European Commission's current table, supplemented by national authorities where a recent change or a clearer local table is available. Non-EU entries use the relevant national tax authority. Each country page shows the exact source used.
Common questions
Which country has the highest VAT rate?
Hungary at 27%. Finland, Denmark, Sweden, Norway and Croatia all charge 25% or 25.5%, while Luxembourg has the lowest standard rate in the EU at 17%.
Which country has the lowest VAT rate?
Among the national headline rates listed here, the UAE is 5%, Switzerland is 8.1%, Singapore is 9% and Australia is 10%. Canada's federal GST is also 5%, but HST or a provincial sales tax may apply depending on the place of supply.
Do reduced rates apply to everything?
No. Each country defines which goods and services qualify for reduced rates, usually food, books, medicines, transport and accommodation. The rate that applies to your supply depends on the specific product and country.
How often do VAT rates change?
Changes often follow a budget, but they can also start during a year or apply temporarily. This snapshot was checked on 20 August 2026, and every country page links to the official source used.
