Standard and reduced VAT / GST / consumption-tax rates for 120 jurisdictions across 9 regions — EU rates pulled live from the European Commission TEDB feed, the rest curated and refreshed quarterly. Hungary leads at 27%; Panama is the lowest levy at 7%; 6 countries charge no VAT at all.
EU data refreshed 2026-01-22 from the European Commission Taxes in Europe Database. Non-EU rows updated 2026-04-20.
Developers building billing systems, tax engines, e-commerce platforms or cross-border SaaS tools all eventually reach the same conclusion: there is no such thing as the VAT rate for a country. Every serious VAT regime layers at least a standard rate, one or two reduced rates, a zero-rated list and an exempt list. France has four bands (20%, 10%, 5.5%, 2.1%). Ireland has four (23%, 13.5%, 9%, 4.8%). India's GST has five (28%, 18%, 12%, 5%, 0%). Brazil has separate federal, state and municipal taxes layered in ways that defeat a single-cell answer. The table below is the honest version of that question — standard rate you're most likely to charge, plus the reduced bands you'll need to know about.
The EU-member rows in the table are pulled live from the European Commission's Taxes in Europe Database (TEDB), updated every time the Commission re-publishes — typically when a member state passes a rate change. The non-EU rows — that's 90 countries across Asia, Africa, Latin America, the Middle East and Oceania — are static, curated against each jurisdiction's own tax authority and cross-checked against PwC Tax Summaries and KPMG's global rate survey. Static data on this scale is honest; a scraper that breaks quietly is not.
Filter by region or search by country. Click a column header to sort.
| Country ⇅ | ISO | Region ⇅ | Standard ⇅ | Reduced / special | Tax name | Notes | |
|---|---|---|---|---|---|---|---|
| 🇦🇱 | Albania | AL | EEA / Non-EU Europe | 20.0% | 6% | VAT | Reduced 6% for accommodation and tourism services. |
| 🇩🇿 | Algeria | DZ | Africa | 19.0% | 9%, 0% | VAT | Reduced 9% for staple goods and domestic tourism. |
| 🇦🇴 | Angola | AO | Africa | 14.0% | 7%, 5%, 1% | VAT | Reduced 1% for food basket; 5% for hotels; 7% for port service areas. |
| 🇦🇷 | Argentina | AR | Latin America | 21.0% | 10.5%, 27%, 2.5% | VAT | Super-rate 27% for utilities; reduced 10.5% for essentials and construction. Provincial gross-receipts tax layers on top. |
| 🇦🇲 | Armenia | AM | EEA / Non-EU Europe | 20.0% | 0% | VAT | Single rate since 1993; SMEs under threshold use a turnover tax instead. |
| 🇦🇺 | Australia | AU | Oceania | 10.0% | 0% | GST | Single standard rate since 2000. GST-free list covers fresh food, education, healthcare. |
| 🇦🇹 | Austria | AT | EU | 20.0%● | 13%, 10% | VAT | Reduced 13% covers hotels, wine, cultural services. Reduced 10% food, books, newspapers. |
| 🇦🇿 | Azerbaijan | AZ | EEA / Non-EU Europe | 18.0% | 0% | VAT | Standard 18% with a narrow zero-rated list. |
| 🇧🇭 | Bahrain | BH | Middle East | 10.0% | 0% | VAT | Doubled to 10% in January 2022 (was 5%). |
| 🇧🇩 | Bangladesh | BD | Asia | 15.0% | 10%, 7.5%, 5%, 2% | VAT | Multiple truncated rates by sector. Supplementary Duty adds 5–500% on luxury items. |
| 🇧🇾 | Belarus | BY | EEA / Non-EU Europe | 20.0% | 10%, 0% | VAT | Reduced 10% for agricultural products and children's goods. |
| 🇧🇪 | Belgium | BE | EU | 21.0%● | 12%, 6%, 0% | VAT | Reduced 12% for restaurants, 6% for food and books, 0% for newspapers. |
| 🇧🇴 | Bolivia | BO | Latin America | 13.0% | 0% | VAT | Single rate; IT tax (Transactions Tax) 3% layered on the same base. |
| 🇧🇦 | Bosnia and Herzegovina | BA | EEA / Non-EU Europe | 17.0% | 0% | VAT | Single standard rate; a small zero-rated list for exports and diplomatic sales. |
| 🇧🇼 | Botswana | BW | Africa | 14.0% | 0% | VAT | Reduced from the temporary 12% back to 14% in April 2023. |
| 🇧🇷 | Brazil | BR | Latin America | 17.0% | varies by state and service | ICMS + IPI + PIS / COFINS | ICMS state VAT 17–22%. Federal IPI, PIS, COFINS add on top of ICMS. 2023 reform consolidating to IBS/CBS is phasing in through 2033. |
| 🇧🇬 | Bulgaria | BG | EU | 20.0%● | 9% | VAT | Reduced 9% covers tourism, books, baby food. |
| 🇰🇭 | Cambodia | KH | Asia | 10.0% | 0% | VAT | Single standard rate. Registration threshold KHR 250M. |
| 🇨🇲 | Cameroon | CM | Africa | 19.2% | 0% | VAT | Includes 2.25 pp municipal surcharge on top of the 17.5% core VAT. |
| 🇨🇦 | Canada | CA | North America | 5.0% | PST 6–9.975%, HST 13–15% | GST / HST / QST | Federal GST is 5%. Ontario and the Atlantic provinces levy a harmonised HST (13–15%). BC, SK, MB, QC run a separate PST/RST/QST. |
| 🇨🇱 | Chile | CL | Latin America | 19.0% | 0% | VAT | Single rate since 2003. Digital services (Netflix, Spotify etc.) registered through the simplified regime. |
| 🇨🇳 | China | CN | Asia | 13.0% | 9%, 6%, 3% | VAT | Manufacturing 13%, transport / construction 9%, services 6%. Small-scale taxpayer rate 3%. |
| 🇨🇴 | Colombia | CO | Latin America | 19.0% | 5%, 0% | VAT | Reduced 5% for limited food and medical categories; broad zero-rated list for exports. |
| 🇨🇷 | Costa Rica | CR | Latin America | 13.0% | 4%, 2%, 1% | VAT | Four-band IVA since 2019 reform. 1% for staple food, 2% for medicine. |
| 🇭🇷 | Croatia | HR | EU | 25.0%● | 13%, 5% | VAT | Reduced 13% for catering and tourism; 5% super-reduced for bread, milk, books. |
| 🇨🇾 | Cyprus | CY | EU | 19.0%● | 9%, 5%, 3% | VAT | Rate 3% for books and art (since 2024). 5% for food and pharmaceuticals. |
| 🇨🇿 | Czech Republic | CZ | EU | 21.0%● | 12% | VAT | Single reduced rate of 12% introduced 2024 (was 10% + 15%). |
| 🇨🇮 | Côte d'Ivoire | CI | Africa | 18.0% | 9%, 0% | VAT | Reduced 9% covers milk, baby food, domestic flights. |
| 🇩🇰 | Denmark | DK | EU | 25.0%● | 0% | VAT | No reduced rate; a handful of zero-rated categories (newspapers, some healthcare). |
| 🇩🇴 | Dominican Republic | DO | Latin America | 18.0% | 16%, 0% | VAT | Reduced 16% for limited yogurts, coffee, fats; broad zero-rated list. |
| 🇪🇨 | Ecuador | EC | Latin America | 15.0% | 0% | VAT | Raised to 15% in April 2024 (was 12%). Many basic goods zero-rated. |
| 🇪🇬 | Egypt | EG | Middle East | 14.0% | 10%, 5% | VAT | Standard 14%. Machinery and equipment 5%; professional services 10%. |
| 🇪🇪 | Estonia | EE | EU | 24.0%● | 13%, 9%, 5% | VAT | Standard rate raised to 22% in 2024; further rise to 24% scheduled for 2026-07. |
| 🇪🇹 | Ethiopia | ET | Africa | 15.0% | 0% | VAT | Single standard rate since 2003. |
| 🇫🇯 | Fiji | FJ | Oceania | 15.0% | 0% | VAT | Raised to 15% in August 2023 (was 9%). |
| 🇫🇮 | Finland | FI | EU | 25.5%● | 14%, 10% | VAT | Standard rate raised to 25.5% in 2024. Reduced rates on food (14%) and books/culture (10%). |
| 🇫🇷 | France | FR | EU | 20.0%● | 10%, 5.5%, 2.1% | VAT | Four bands. Super-reduced 2.1% for pharmaceuticals and press; 5.5% for food and books. |
| 🇬🇪 | Georgia | GE | EEA / Non-EU Europe | 18.0% | 0% | VAT | Single rate; zero-rated list covers exports and certain medical and educational services. |
| 🇩🇪 | Germany | DE | EU | 19.0%● | 7% | VAT | Reduced 7% for food, books, hotels, public transport. |
| 🇬🇭 | Ghana | GH | Africa | 15.0% | 5%, 0% | VAT | Plus 2.5% NHIL, 2.5% GETFund levy, 1% COVID health levy — effective rate closer to 21.9%. |
| 🇬🇷 | Greece | EL | EU | 24.0%● | 13%, 6% | VAT | Reduced rates cover food (13%), books (6%), medicine. Island rates (-30%) expired in 2022. |
| 🇬🇹 | Guatemala | GT | Latin America | 12.0% | 0% | VAT | Single standard rate; small-taxpayer regime available for low-turnover sellers. |
| 🇭🇰 | Hong Kong | HK | Asia | — | — | VAT | No VAT or sales tax. A proposal in 2006 was shelved after public opposition. |
| 🇭🇺 | Hungary | HU | EU | 27.0%● | 18%, 5% | VAT | Highest standard VAT rate in the EU. 5% on bread, milk, pork, books. |
| 🇮🇸 | Iceland | IS | EEA / Non-EU Europe | 24.0% | 11% | VAT | Reduced 11% covers food, books, accommodation, newspapers. |
| 🇮🇳 | India | IN | Asia | 18.0% | 28%, 12%, 5%, 0% | GST | GST introduced 2017. Five-rate structure: 28% luxury, 18% standard, 12% reduced, 5% essentials, 0%. State portion (SGST) plus central (CGST). |
| 🇮🇩 | Indonesia | ID | Asia | 12.0% | 0% | VAT | Raised to 12% for luxury goods only (2025). Most goods and services remain at 11%. |
| 🇮🇷 | Iran | IR | Middle East | 10.0% | 0% | VAT | Includes 1 pp municipal surcharge on top of the 9% national rate. |
| 🇮🇶 | Iraq | IQ | Middle East | — | — | VAT | No general VAT; sales tax on selected sectors (telecoms 20%, tobacco, alcohol). |
| 🇮🇪 | Ireland | IE | EU | 23.0%● | 13.5%, 9%, 4.8% | VAT | Four bands. 9% applies to gas/electricity until 2024 extended; 4.8% livestock only. |
| 🇮🇱 | Israel | IL | Middle East | 18.0% | 0% | VAT | Raised to 18% in January 2025 (was 17%). |
| 🇮🇹 | Italy | IT | EU | 22.0%● | 10%, 5%, 4% | VAT | Super-reduced 4% for staple food, books, medical equipment. |
| 🇯🇵 | Japan | JP | Asia | 10.0% | 8% | Consumption Tax | Consumption Tax (Shouhizei). Reduced 8% covers take-away food and newspapers. |
| 🇯🇴 | Jordan | JO | Middle East | 16.0% | 10%, 5%, 4%, 0% | VAT | General Sales Tax. Multi-band structure covering staple goods, medical, tourism. |
| 🇰🇿 | Kazakhstan | KZ | Asia | 12.0% | 0% | VAT | Flat 12% rate, one of the lower VAT rates in Central Asia. |
| 🇰🇪 | Kenya | KE | Africa | 16.0% | 8%, 0% | VAT | Reduced 8% for petroleum products. Digital services levy 1.5% in addition for remote sellers. |
| 🇰🇼 | Kuwait | KW | Middle East | — | — | VAT | No VAT yet; GCC framework adoption repeatedly postponed. |
| 🇱🇦 | Laos | LA | Asia | 7.0% | 0% | VAT | Raised to 10% in 2022 then reduced back to 7% in 2024 as stimulus. |
| 🇱🇻 | Latvia | LV | EU | 21.0%● | 12%, 5% | VAT | Reduced 12% for medicine and heating; 5% for local produce. |
| 🇱🇧 | Lebanon | LB | Middle East | 11.0% | 0% | VAT | Nominal rate; enforcement uneven during financial crisis. Exemptions include basic food and healthcare. |
| 🇱🇮 | Liechtenstein | LI | EEA / Non-EU Europe | 8.1% | 3.8%, 2.6% | VAT | Uses the Swiss MWST system. Super-reduced 2.6% applies to food, books, medicines. |
| 🇱🇹 | Lithuania | LT | EU | 21.0%● | 9%, 5%, 0% | VAT | Reduced 9% for books and heating; 5% for pharmaceuticals. |
| 🇱🇺 | Luxembourg | LU | EU | 17.0%● | 14%, 8%, 3% | VAT | Lowest EU standard rate. Super-reduced 3% applies to food, books, pharmaceuticals. |
| 🇲🇴 | Macau | MO | Asia | — | — | VAT | No VAT or GST. Revenue funded largely by gaming tax. |
| 🇲🇾 | Malaysia | MY | Asia | 6.0% | 0% | SST | Sales and Service Tax replaced GST in 2018. SST 6% on services, separate 5–10% sales tax on goods. Digital services taxed at 8% since 2024. |
| 🇲🇹 | Malta | MT | EU | 18.0%● | 12%, 7%, 5%, 0% | VAT | Reduced 7% for accommodation; 12% for pleasure boats and medical equipment (since 2024). |
| 🇲🇺 | Mauritius | MU | Africa | 15.0% | 0% | VAT | Single rate since 1998. Free-trade zone exemptions for exporters. |
| 🇲🇽 | Mexico | MX | North America | 16.0% | 8%, 0% | VAT | Border zone reduced rate 8%. Zero-rated list covers food, medicine, books. |
| 🇲🇩 | Moldova | MD | EEA / Non-EU Europe | 20.0% | 12%, 8%, 0% | VAT | 8% for bread, milk and medicine; 12% for HoReCa (hotels/restaurants). |
| 🇲🇳 | Mongolia | MN | Asia | 10.0% | 0% | VAT | Reduced list covers exports, international transport, diplomatic supplies. |
| 🇲🇪 | Montenegro | ME | EEA / Non-EU Europe | 21.0% | 7%, 0% | VAT | Reduced 7% for books, tourism, staple goods. |
| 🇲🇦 | Morocco | MA | Africa | 20.0% | 14%, 10%, 7% | VAT | Four bands cover food, transport, financial services and telecoms at different rates. |
| 🇲🇲 | Myanmar | MM | Asia | 5.0% | 0% | Commercial Tax | Commercial Tax rather than VAT; layered rates for specific sectors. |
| 🇳🇦 | Namibia | NA | Africa | 15.0% | 0% | VAT | Single rate. Zero-rated basic food basket expanded in 2024. |
| 🇳🇱 | Netherlands | NL | EU | 21.0%● | 9% | VAT | Reduced 9% covers food, books, medicines, public transport. |
| 🇳🇿 | New Zealand | NZ | Oceania | 15.0% | 0% | GST | Broad-based single rate — one of the cleanest VAT regimes globally. Very short zero-rated list. |
| 🇳🇬 | Nigeria | NG | Africa | 7.5% | 0% | VAT | Raised to 7.5% in February 2020 (was 5%). |
| 🇲🇰 | North Macedonia | MK | EEA / Non-EU Europe | 18.0% | 10%, 5% | VAT | Reduced 5% for staple food, medical, books. |
| 🇬🇧 | Northern Ireland | XI | UK | 20.0%● | 5%, 0% | VAT | Same rates as the rest of the UK but remains in the EU VAT single market for goods under the Windsor Framework. |
| 🇳🇴 | Norway | NO | EEA / Non-EU Europe | 25.0% | 15%, 12%, 6% | VAT | 15% for food, 12% for transport and hotels, 6% for newspapers and e-books. |
| 🇴🇲 | Oman | OM | Middle East | 5.0% | 0% | VAT | Introduced April 2021. |
| 🇵🇰 | Pakistan | PK | Asia | 18.0% | 0% | GST | Federal sales tax on goods. Provinces tax services separately (Punjab, Sindh, KPK, Balochistan each at 13–16%). |
| 🇵🇦 | Panama | PA | Latin America | 7.0% | 10%, 15% | ITBMS | Higher rates apply to alcohol (10%) and tobacco (15%). No VAT on basic foods or medicines. |
| 🇵🇬 | Papua New Guinea | PG | Oceania | 10.0% | 0% | GST | Single rate since 1999. |
| 🇵🇾 | Paraguay | PY | Latin America | 10.0% | 5% | VAT | Reduced 5% for agricultural goods, medicine, books, rent. |
| 🇵🇪 | Peru | PE | Latin America | 18.0% | 0% | VAT | Includes a 2% municipal surcharge on top of the 16% national VAT. |
| 🇵🇭 | Philippines | PH | Asia | 12.0% | 0% | VAT | Single rate since 2006. Zero-rated list covers exports and renewable energy. |
| 🇵🇱 | Poland | PL | EU | 23.0%● | 8%, 5%, 0% | VAT | Reduced 5% for staple foods, books; 8% for restaurants and hotels. |
| 🇵🇹 | Portugal | PT | EU | 23.0%● | 13%, 6% | VAT | Azores 16%/9%/4%, Madeira 22%/12%/5% — regional discounts apply. |
| 🇶🇦 | Qatar | QA | Middle East | — | — | VAT | No VAT yet; GCC VAT framework adoption pending legislation. |
| 🇷🇴 | Romania | RO | EU | 21.0%● | 9%, 5% | VAT | Reduced 9% for food and medicine; 5% for books, housing (first home <450k RON). |
| 🇷🇺 | Russia | RU | EEA / Non-EU Europe | 20.0% | 10%, 0% | VAT | Reduced 10% for food, children's goods, medicine, books. |
| 🇷🇼 | Rwanda | RW | Africa | 18.0% | 0% | VAT | Single rate; narrow zero-rated list for exports and diplomatic sales. |
| 🇸🇦 | Saudi Arabia | SA | Middle East | 15.0% | 0% | VAT | Raised to 15% in July 2020 (was 5%). Residential real estate exempt. |
| 🇸🇳 | Senegal | SN | Africa | 18.0% | 10%, 0% | VAT | Reduced 10% for tourism services. |
| 🇷🇸 | Serbia | RS | EEA / Non-EU Europe | 20.0% | 10% | VAT | Reduced 10% on food, books, medicine, utilities. |
| 🇸🇬 | Singapore | SG | Asia | 9.0% | 0% | GST | Raised to 9% in 2024 (was 8%). Broad zero-rated list for exports. |
| 🇸🇰 | Slovak Republic | SK | EU | 23.0%● | 19%, 5%, 0% | VAT | Standard rate raised to 23% in 2025 (was 20%). 19% for select food; 5% for books. |
| 🇸🇮 | Slovenia | SI | EU | 22.0%● | 9.5%, 5% | VAT | Reduced 9.5% for food and restaurants; 5% for books. |
| 🇿🇦 | South Africa | ZA | Africa | 15.0% | 0% | VAT | 19 zero-rated basic food items. 2025 budget proposed a rise that was subsequently withdrawn. |
| 🇰🇷 | South Korea | KR | Asia | 10.0% | 0% | VAT | Single standard rate since 1977. Zero-rated list covers exports and international services. |
| 🇪🇸 | Spain | ES | EU | 21.0%● | 10%, 4% | VAT | Canary Islands operate a separate IGIC system at 7%. Super-reduced 4% covers bread, milk, books. |
| 🇱🇰 | Sri Lanka | LK | Asia | 18.0% | 0% | VAT | Raised to 18% in 2024 (was 15%). Registration threshold LKR 60M annual turnover. |
| 🇸🇪 | Sweden | SE | EU | 25.0%● | 12%, 6%, 0% | VAT | Reduced 12% for food and hotels; 6% for books, public transport, cultural events. |
| 🇨🇭 | Switzerland | CH | EEA / Non-EU Europe | 8.1% | 3.8%, 2.6% | VAT | MWST / TVA / IVA. Special rate 3.8% for hotels; super-reduced 2.6% for food and books. |
| 🇹🇼 | Taiwan | TW | Asia | 5.0% | 0% | Business Tax | Business Tax. Financial services and insurance taxed at 2–5% separately. |
| 🇹🇿 | Tanzania | TZ | Africa | 18.0% | 0% | VAT | Zanzibar operates a separate 15% VAT alongside the mainland rate. |
| 🇹🇭 | Thailand | TH | Asia | 7.0% | 0% | VAT | Statutory rate 10% but reduced to 7% continuously since 1997; review annually. |
| 🇹🇳 | Tunisia | TN | Africa | 19.0% | 13%, 7% | VAT | Reduced 13% for medical and professional services; 7% for tourism and transport. |
| 🇹🇷 | Turkey | TR | Middle East | 20.0% | 10%, 1% | VAT | Raised to 20% in July 2023 (was 18%). Reduced 10% for food and textiles; 1% for staples. |
| 🇺🇬 | Uganda | UG | Africa | 18.0% | 0% | VAT | Single standard rate. Broad exemptions for agriculture and financial services. |
| 🇺🇦 | Ukraine | UA | EEA / Non-EU Europe | 20.0% | 14%, 7%, 0% | VAT | 14% for agricultural products; 7% for pharmaceuticals and books. |
| 🇦🇪 | United Arab Emirates | AE | Middle East | 5.0% | 0% | VAT | Introduced January 2018. Zero-rated list covers exports, international transport, specific healthcare and education. |
| 🇬🇧 | United Kingdom | GB | UK | 20.0%● | 5%, 0% | VAT | Reduced 5% for domestic fuel and mobility aids. Zero-rated list includes food, books, children's clothing. |
| 🇺🇸 | United States | US | North America | — | — | Sales tax (state-level) | No federal VAT. State-level sales tax ranges from 0% (DE, MT, NH, OR) to ~7.25% (CA) plus local. Marketplace facilitators collect on remote sales. |
| 🇺🇾 | Uruguay | UY | Latin America | 22.0% | 10%, 0% | VAT | Reduced 10% for food, medicines, hotels, public transport. |
| 🇻🇪 | Venezuela | VE | Latin America | 16.0% | 8%, 0% | VAT | Additional 8–25% luxury surcharge on high-value imports and FX transactions. |
| 🇻🇳 | Vietnam | VN | Asia | 10.0% | 8%, 5%, 0% | VAT | Temporary 8% rate extended through 2026 for most goods (stimulus). |
| 🇿🇲 | Zambia | ZM | Africa | 16.0% | 0% | VAT | Standard rate; mining sector layered with mineral royalty tax. |
| 🇿🇼 | Zimbabwe | ZW | Africa | 15.0% | 5%, 0% | VAT | Reduced 5% for accommodation and specific tourism services. |
Rows marked with a ● indicator pull their standard rate live from the European Commission TEDB feed (EU-27 plus UK and Northern Ireland under the Windsor Framework). Other rows are static and refreshed quarterly — always verify against the linked tax authority before automating off these values.
A confusing feature of VAT systems is that four superficially similar things are actually quite different, and conflating them will either over-charge your customers or leave you unable to reclaim your input VAT:
The "reduced / special" column in the table above groups the reduced rates for each jurisdiction in a single compact cell. Where the notes say "zero-rated list covers X", that's the zero-rated category, not the standard rate. Where a rate is listed as a percentage in parentheses (e.g. "8%"), that's a reduced rate; "0%" in the reduced column always means zero-rated, not exempt.
Almost every US engineer who has to ship an international billing system eventually hits the wall of "wait, these aren't the same thing?" They aren't. US sales tax and European VAT collect revenue from consumption, but the mechanics are different enough that the code you wrote for one will be wrong for the other.
Sales tax (US) is collected only at the final retail sale. If a widget is sold wholesale to a reseller, no sales tax changes hands — the reseller issues an exemption certificate, and tax is only collected when the reseller sells to the end consumer. Rates are set by state and local jurisdiction (Delaware, Montana, New Hampshire and Oregon have no sales tax; California runs ~7.25% state plus local). Since South Dakota v. Wayfair (2018), remote sellers with significant nexus in a state must register and collect.
VAT is collected at every stage of the supply chain. Your supplier charges you VAT on inputs; you charge VAT on outputs; you remit the difference to the tax authority. The burden is on the end consumer (because businesses reclaim what they paid), but the money flows through government accounts at every stage — which is why VAT is administratively heavier but also harder to dodge. Every B2B invoice in an EU member state is a VAT event, even if the net VAT liability is zero.
The practical implications for developers: in a US sales-tax system, you can get away with calculating tax only on the final customer-facing invoice. In a VAT system, your accounting engine has to track input VAT and output VAT separately, compute the net liability per VAT return period, and handle refunds for net-negative periods (which happens for exporters and VAT-registered startups with lots of capex). Don't port a sales-tax module to EU markets without a rewrite.
Brazil is its own category — ICMS is a state VAT, IPI is a federal excise on manufactured goods, PIS and COFINS are federal social-contribution taxes on revenue that function like a gross-receipts tax layered on top. The 2023 reform consolidates these into IBS (state) and CBS (federal) through 2033; until then, Brazil in the table is the standard ICMS rate and the notes flag the surrounding stack.
If you sell software, SaaS, e-books, streaming, downloadable media or any "electronically supplied service" to consumers in the EU, the rate you charge is the VAT rate of the customer's country, not yours. That's been the rule since the EU's 2015 "place of supply" reform and it's what turned digital-services VAT from a nuisance into a full engineering problem.
The operational answer in the EU is the One Stop Shop (OSS) — you register once in any single member state (typically where you have your main establishment, or Ireland or Estonia for non-EU sellers choosing a gateway) and file a single quarterly OSS return covering all 27 member states. The Import One Stop Shop (IOSS) is the equivalent for imports of goods ≤ €150 from non-EU sellers. Post-Brexit, the UK runs a parallel VAT MOSS scheme with its own threshold and registration process.
The rest of the world has copied the same principle: Norway, Iceland and Switzerland all require non-resident digital sellers to register above a threshold. Australia's "Netflix tax" has been in force since 2017; Singapore's GST on remote services since 2020; Japan's "Consumption Tax on cross-border digital services" since 2015; Canada's GST/HST on digital services since 2021. Saudi Arabia, UAE, South Africa, Mexico, Argentina and Chile all run similar regimes. The pattern is global.
For a developer: if your billing system charges every customer the same USD rate regardless of country, you're probably non-compliant somewhere. The minimum you need is (1) reliable identification of the customer's country, (2) the VAT rate at that date for that country, (3) the right invoice layout for each jurisdiction (EU invoice rules require specific fields), (4) the OSS / IOSS return mechanics. Getting (2) and (3) right is where a table like this one earns its keep.
UniRateAPI exposes EU VAT rates via the /api/vat-rates endpoint — the same source feeding this page, returned as JSON. Non-EU rates are not available via the API; use the table above as the canonical source and refresh your copy quarterly.
import requests
r = requests.get(
"https://api.unirateapi.com/api/vat-rates",
params={"country": "DE", "api_key": "YOUR_API_KEY"},
timeout=5,
)
print(r.json()) # -> {"country_code":"DE","vat_rate":19.0, ...}
const url = new URL("https://api.unirateapi.com/api/vat-rates");
url.searchParams.set("country", "FR");
url.searchParams.set("api_key", "YOUR_API_KEY");
const res = await fetch(url);
const data = await res.json();
console.log(data.vat_rate);
curl "https://api.unirateapi.com/api/vat-rates?country=IT&api_key=YOUR_API_KEY"
The endpoint accepts two-letter ISO 3166 country codes for the 29 EU-scope entries (EU-27 plus UK and Northern Ireland). For a non-EU jurisdiction the table above is the authoritative source — standard rates outside the EU change a handful of times a decade and a daily API is overkill; pin the value in your config and re-check at your quarterly compliance review. If you need the customer's VAT rate in a checkout flow, combine the country-to-currency lookup from our currency-codes reference with this table in code.
EL (Elláda) as Greece's ISO-inflected code. Every VAT registry and every EC feed uses EL. Our table reflects that — if you do a straight ISO 3166-1 join on GR, you'll miss Greek rows.Other reference pages in this collection — pair these with your integration when you need a single source of truth for currency metadata.
Full alpha + numeric + subunit table for every active and retired ISO 4217 code.
Live and historical FX rates for 170+ currencies. Code samples in 5 languages.
Current policy rates for 30 major central banks with rate-name and next-meeting dates.
Unicode, HTML entity and LaTeX for every currency glyph, with copy buttons.
UniRateAPI gives you live currency conversion plus EU VAT rates through a single JSON endpoint. Combine it with this table and the country-to-currency lookup to ship compliant cross-border billing in a weekend.
200 requests/day free · No card required · Pro plan from $9/mo