Worldwide VAT, GST and Sales Tax Rates 2026

Standard and reduced indirect-tax rates in 153 jurisdictions, current as of 1 January 2026. Use the search box to filter by country, tax type or rate. The full dataset is also available as a downloadable CSV.

How VAT, GST and sales tax differ

Value-Added Tax (VAT) and Goods and Services Tax (GST) are economically equivalent. Both are broad-based consumption taxes charged at each stage of the supply chain, with registered businesses reclaiming the tax they paid on inputs. The label is jurisdictional — the EU, Latin America, most of Africa and most of the Middle East use "VAT"; Australia, New Zealand, Singapore, Canada, India and several Pacific economies use "GST".

Sales tax (United States, parts of South-East Asia, some Gulf states historically) is charged only at the final point of sale to the consumer. It does not flow through a credit chain, so double-taxation on intermediate supplies is possible. In the US, rates are set at state and local level, not federally — the 2.9%–13.5% band in the table is the combined state-plus-local range.

A handful of jurisdictions use hybrid or renamed taxes: Antigua and Barbuda's ABST (Antigua-and-Barbuda Sales Tax), Aruba's RT and HT, Jamaica's GCT, Japan's CT (Consumption Tax), Taiwan's VAT plus GBRT and Bonaire/Sint Eustatius/Saba's GET all fit the same VAT/GST family in substance.

Regional highlights for 2026

European Union

Average EU standard rate: ~21.8%. Hungary still has the highest headline rate in the world at 27%. Finland raised its standard rate to 25.5% in September 2024 and moved its reduced rate from 14% to 13.5% in January 2026. Estonia went from 22% to 24% in July 2025, Romania from 19% to 21% (August 2025), Slovakia from 20% to 23% (January 2025). The EU itself has no federal rate — member states set their own within the EU VAT Directive band of 15% minimum standard and 5% minimum reduced.

Asia-Pacific

Indonesia raised the headline rate from 11% to 12% in January 2025 (with a transitional 11/12 effective mechanism for non-luxury goods). Singapore completed its phased increase to 9% in 2024. India's GST runs slabs of 0%, 0.25%, 3%, 5%, 18%, 28% and 40% — 18% is the rate most commonly applied to services including SaaS under OIDAR. Japan's CT remains at 10% (with 8% reduced rate for food and drink).

Middle East and Africa

The GCC VAT project is nearly complete: Saudi Arabia 15%, UAE 5%, Bahrain 10%, Oman 5%. Kuwait and Qatar have announced 5% VAT but final legislation has not been published at time of writing. Africa continues to consolidate around 15%–20% standard rates; South Africa increased to 15.5% effective 1 May 2025.

Americas

Brazil is in the middle of its historic dual-VAT transition — CBS (federal) and IBS (state/municipal) will phase in between 2026 and 2033, replacing ICMS, IPI, ISS, PIS and COFINS. Mexico stays at 16%, Colombia 19%, Chile 19%, Argentina 21%. Canada layers GST 5% + HST 13–15% + QST 9.975% + PST 6–7% depending on province.

Methodology and limitations

Rates are compiled from each jurisdiction's official tax authority publications and professional-services reference material, consolidated into a single table and validated against each country's published 2026 rate schedule. Coverage spans 150+ jurisdictions plus the EU as a supra-national entity. Rates that are scheduled to change mid-year are shown in the "Standard rate" column with a date qualifier.

This page is informational only and is not a substitute for local tax advice. Determining whether a particular supply is taxable, and at which rate, depends on place-of-supply rules, product/service classification, the status of the customer (business or consumer), and any applicable simplification regime (OSS, reverse charge, non-resident digital services rules). For rules on SaaS and digital services specifically, see our place-of-supply guide and SaaS taxability guide.

Frequently asked questions

Which country has the highest VAT rate?

Hungary, at 27%. Among reduced-rate peers, Croatia, Denmark, Norway and Sweden all sit at 25%, while Finland is 25.5%.

Which country has the lowest VAT rate?

Among fully-implemented standard rates, Jersey and Bhutan at 5%, the UAE and Oman at 5%, Myanmar at 5%, and Curaçao at 6%. Sales tax in some US states (Alaska, Delaware, Montana, New Hampshire, Oregon) is effectively 0% at state level.

Does the US have VAT?

No. The United States does not have a federal VAT or GST. State and local sales taxes apply at point of final sale, ranging from 2.9% to about 13.5% when state and local rates are combined. Some categories (services, SaaS in many states, groceries, prescription drugs) are exempt or treated differently state-by-state.

How often do rates change?

Rate changes happen continuously — on average a dozen jurisdictions adjust their standard or reduced rates every year. Scheduled reductions, political rate cuts, and emergency revenue measures all drive mid-year changes. Any tax engine relying on a static rate table will drift within a quarter.

Can I use this table for invoicing?

For a first-order estimate, yes. For billing production workloads you need a tax engine that tracks effective dates, regional variants, product/service classifications and customer-type rules — which is what DeterminedAI does.