Country rates
VAT in Australia
A single 10% GST on most goods and services. Some basics such as fresh food, health services and education are GST free.
| Standard rate | 10% |
|---|---|
| Reduced rates | 0% |
| Currency | AUD |
Worked example
100.00 net plus 10% VAT comes to $110.00.
A $100.00 gross price splits into $90.91 net and $9.09 VAT.
Try the VAT calculatorWhat you should know about Australia VAT
The standard rate of 10% applies to most supplies. Reduced rates of 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Australia's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Australia tax authority before filing.