Nonresident SaaS VAT/GST Registration Thresholds: 2026 Global Table
Below is the consolidated 2026 table of VAT/GST registration thresholds for nonresident SaaS vendors. "Threshold" is the level of B2C (or inbound consumer) supplies at which a foreign SaaS company must register; amounts below are expressed in local currency. "Period" is the lookback window — some countries use a calendar year, others a rolling 12 months. Rates and thresholds are current as of 20 April 2026 and are subject to change; verify before relying on any single value.
How to read this table: A threshold of zero means the first B2C sale triggers registration. "Reverse charge" means that if the customer is a VAT/GST-registered business, they self-assess tax and the foreign vendor has no registration obligation for that supply.
| Country | Rate | Threshold | Period | B2B reverse charge |
|---|---|---|---|---|
| EU 27 (via Non-Union OSS) | 17–27% | €0 | From first sale | Yes |
| United Kingdom | 20% | £0 | From first sale | Yes |
| Norway | 25% | NOK 50,000 | Rolling 12 months | Yes (VOEC) |
| Switzerland | 8.1% | CHF 100,000 global | Rolling 12 months | No — single registration |
| Iceland | 24% | ISK 2,000,000 | Rolling 12 months | Yes |
| Albania | 20% | ALL 10,000,000 | Calendar year | Yes |
| Serbia | 20% | RSD 8,000,000 | Calendar year | Yes |
| Ukraine | 20% | UAH 1,000,000 | Calendar year | Yes |
| Turkey | 20% | TRY 0 | From first sale | Yes |
| Russia | 20% | RUB 0 | From first sale | Yes |
| Belarus | 20% | BYN 0 | From first sale | Yes |
| Country | Rate | Threshold | Period | B2B reverse charge |
|---|---|---|---|---|
| Australia | 10% | A$75,000 | Rolling 12 months | Yes (B2B exclusion) |
| New Zealand | 15% | NZ$60,000 | Rolling 12 months | Yes |
| Japan | 10% | ¥10,000,000 | Base period (2 years back) | Yes |
| South Korea | 10% | KRW 0 | From first sale | Yes (simplified) |
| Singapore | 9% | S$100,000 global + S$100,000 to SG consumers | Rolling 12 months | Yes |
| India (OIDAR) | 18% IGST | INR 0 | From first sale | Yes (GSTIN reverse charge) |
| Indonesia | 11% | IDR 600,000,000 or 12,000 customers | Rolling 12 months | Yes |
| Malaysia (SST) | 8% | MYR 500,000 | Rolling 12 months | Yes |
| Thailand | 7% | THB 1,800,000 | Calendar year | B2C only registration |
| Vietnam | 10% | VND 0 | From first sale | Yes |
| Philippines | 12% | PHP 3,000,000 | Rolling 12 months | Yes |
| Taiwan | 5% | TWD 480,000 | Calendar year | B2C only registration |
| Cambodia | 10% | KHR 250,000,000 | Calendar year | Yes |
| Bangladesh | 15% | BDT 0 | From first sale | Limited reverse charge |
| Pakistan | 13–17% | Various provincial | Varies | Limited |
| Uzbekistan | 12% | UZS 0 | From first sale | Yes |
| Country | Rate | Threshold | Period | B2B reverse charge |
|---|---|---|---|---|
| United Arab Emirates | 5% | AED 0 (non-resident) | From first sale | Yes |
| Saudi Arabia | 15% | SAR 0 (non-resident) | From first sale | Yes |
| Bahrain | 10% | BHD 0 (non-resident) | From first sale | Yes |
| Oman | 5% | OMR 0 (non-resident) | From first sale | Yes |
| Israel | 18% | NIS 0 | From first sale | Yes |
| Egypt | 14% | EGP 500,000 | Calendar year | Yes |
| South Africa | 15% | ZAR 1,000,000 | Rolling 12 months | No — register for all |
| Kenya | 16% | KES 0 | From first sale | Yes |
| Nigeria | 7.5% | USD 25,000 | Rolling 12 months | Yes |
| Ghana | 12.5% + levies | GHS 200,000 | Calendar year | Yes |
| Morocco | 20% | MAD 0 | From first sale | Yes |
| Tunisia | 19% | TND 0 | From first sale | Limited |
| Tanzania | 18% | TZS 0 | From first sale | Yes |
| Zimbabwe | 15% | USD 0 | From first sale | Yes |
| Uganda | 18% | UGX 0 | From first sale | Yes |
| Senegal | 18% | XOF 0 | From first sale | Yes |
| Country | Rate | Threshold | Period | B2B reverse charge |
|---|---|---|---|---|
| Canada (federal GST/HST) | 5–15% | C$30,000 | Rolling 12 months | Yes if GSTIN-registered |
| Quebec (QST) | 9.975% | C$30,000 | Rolling 12 months | Yes |
| British Columbia (PST) | 7% | C$10,000 | Rolling 12 months | Limited |
| Saskatchewan (PST) | 6% | C$0 | From first sale | Limited |
| Manitoba (RST) | 7% | C$10,000 | Rolling 12 months | Limited |
| Mexico | 16% | MXN 0 | From first sale | Broad application |
| Costa Rica | 13% | CRC 0 (withholding) | From first sale | Card withholding model |
| Chile | 19% | CLP 0 | From first sale | B2C only |
| Colombia | 19% | COP 0 | From first sale | B2C only |
| Peru | 18% | PEN 0 | From first sale | B2C only |
| Ecuador | 12% | USD 0 | From first sale | B2C only |
| Argentina | 21% | ARS 0 | From first sale | Card withholding |
| Paraguay | 10% | PYG 0 | From first sale | Yes |
| Uruguay | 22% | UYU 0 | From first sale | Yes |
| Brazil (CBS/IBS) | ~26% combined | BRL 0 | Phased 2026–2033 | Evolving |
How the thresholds actually behave
Three patterns matter operationally:
- Zero thresholds (UAE, KSA, Chile, Mexico, Russia, UK, EU Non-Union OSS, India OIDAR): a single consumer sale is enough. Either register proactively or prevent signups from these markets.
- Turnover thresholds (Australia A$75k, Canada C$30k, Japan ¥10M, Malaysia MYR 500k, South Africa ZAR 1M): monitor rolling 12-month turnover; register on the month the threshold crosses.
- Hybrid thresholds (Singapore: S$100k global + S$100k local; Indonesia: IDR 600M or 12,000 customers): both limbs can trigger; track both.
Filing frequency at a glance
- Monthly: India (GSTR-5A), Mexico, most Latin America, Turkey.
- Quarterly: EU Non-Union OSS, UK, Australia simplified, Canada simplified, UAE, Singapore, New Zealand.
- Annually: Japan (foreign taxpayers), South Africa (smaller vendors), some African jurisdictions.
Rates and thresholds change frequently
Since January 2025 alone, several material changes have taken effect or been announced: Estonia's rate to 22% then 24%, Indonesia's rate to 11% (with 12% on luxury categories from 2025), Philippines' new PHP 3M digital services threshold from June 2025, Malaysia's SST rate to 8% for digital services, and Brazil's CBS/IBS transition phasing in 2026. This table reflects the 20 April 2026 state; always verify current figures with the relevant tax authority before acting.
Prioritising coverage
Most SaaS businesses follow a tiered rollout:
- Tier 1 (day zero): EU, UK, zero-threshold Gulf states, zero-threshold Latin America.
- Tier 2 (approach $100k+ in the region): Australia, Canada, Japan, Singapore, New Zealand.
- Tier 3 (larger presence): Africa, additional LatAm, Indonesia, Malaysia, Philippines.
Related reading: Is SaaS taxable? A country-by-country guide and US SaaS Global VAT Guide.
DeterminedAI tracks nonresident thresholds, filing frequencies, and rate changes across 90+ jurisdictions in real time — and can alert you when your rolling 12-month turnover approaches a threshold so you register before penalties accrue.