VAT Rates by Country: Live Table + API

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.

Why "VAT rates by country" is a terrible one-number lookup

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.

VAT / GST rates, 120 countries

Filter by region or search by country. Click a column header to sort.

120 of 120 countries
  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.

Standard, reduced, zero-rated, exempt — four words, four different things

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:

  • Standard rate — the default rate applied to everything unless the law specifies otherwise. For Germany it's 19%, for France 20%, for Hungary 27%. The "standard" column in the table above.
  • Reduced rate — a lower rate deliberately applied to specific categories (food, books, medicines, hotels, public transport). These are policy choices, not exemptions. In France you charge 5.5% on food and reclaim your input VAT normally; in the UK you charge 5% on domestic fuel.
  • Zero-rated — you charge 0% VAT but you're still making a taxable supply, which means you can reclaim the input VAT on your costs. Exports are almost universally zero-rated for this reason — businesses selling overseas don't want to be worse off than domestic sellers. In the UK, children's clothes and books are zero-rated.
  • Exempt — no VAT is charged and you can't reclaim the input VAT on costs associated with the exempt supply. Financial services, healthcare and education are typically exempt. This is usually worse for the seller than a zero rating; input VAT becomes a sunk cost.

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.

VAT vs US sales tax — the developer confusion

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.

Digital services VAT — the rate-by-customer-country rule

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.

Programmatic access

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.

Python
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, ...}
Node.js
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
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.

Common VAT-rate gotchas

  • UK vs Northern Ireland. Since 2021, Northern Ireland remains inside the EU VAT single market for goods under the Windsor Framework — so NI-origin or NI-destination goods follow EU rules, while services and Great Britain follow UK domestic rules. Same 20% headline rate, very different invoicing.
  • Spain's Canary Islands aren't under EU VAT. The Canaries operate the Impuesto General Indirecto Canario (IGIC) at 7%, not Spain's 21%. Ceuta and Melilla are outside VAT entirely; IPSI applies instead.
  • Portugal's Azores and Madeira have regional discounts. Azores 16% / 9% / 4%, Madeira 22% / 12% / 5%. Both are inside the EU VAT area but at lower rates.
  • Country code EL, not GR, for Greece. The EU VAT system uses 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.
  • Switzerland is not in the EU or EEA VAT scheme. CH runs its own MWST / TVA / IVA system at 8.1%. Non-resident sellers above CHF 100k in annual turnover must register.
  • Brazil's "VAT" isn't one tax. ICMS is state, IPI is federal excise, PIS / COFINS are federal revenue contributions. A single billing amount to Brazil might trigger all four. The 2023 reform is phasing in a consolidated IBS/CBS through 2033.
  • India's GST is federal + state split. For inter-state supplies, IGST (integrated, 100% federal collection) applies. For intra-state, equal-split CGST + SGST. Rate bands are 0%, 5%, 12%, 18%, 28%. Plus a compensation cess on luxury / sin goods.
  • The GCC VAT framework is still rolling out. Saudi Arabia, UAE, Bahrain and Oman implemented; Qatar and Kuwait were scheduled but haven't legislated as of 2026.

Frequently asked questions

Do I need to charge VAT to US customers? +
The US has no federal VAT. It has state-level sales taxes (0% in Delaware, Montana, New Hampshire and Oregon, up to about 7.25% in California before local add-ons). For digital-service sellers, nexus rules (triggered by threshold revenue or transaction counts in a state) determine whether you collect sales tax in that state; the South Dakota v. Wayfair 2018 ruling brought remote sellers into scope nationwide.
What is the EU VAT rate? +
There is no single "EU VAT rate" — each member state sets its own. EU rules require a standard rate of at least 15%, with up to two reduced rates of at least 5%, plus optionally a super-reduced rate and a zero-rated list. Hungary has the highest standard rate at 27%; Luxembourg the lowest at 17%. The EU-wide harmonisation is about the framework, not the numbers.
Is VAT the same as GST? +
Functionally yes — both are consumption taxes collected at each stage of the supply chain with input-tax credits. The name varies by jurisdiction: VAT in the EU, UK, Latin America and much of Africa; GST in India, Australia, New Zealand, Canada and Singapore; Consumption Tax in Japan; Business Tax in Taiwan. The accounting treatment is the same — you charge the tax to your customer and remit the difference between what you collected and what you paid on inputs.
What are digital services VAT rules? +
In the EU, the 2015 "place of supply" reform means digital services (software, streaming, e-books) are taxed at the rate of the customer's country, not the seller's. Non-EU sellers use the One-Stop Shop (OSS / IOSS) to register once and remit to all 27 states. The UK runs a parallel VAT MOSS post-Brexit. Most of the rest of the world (Australia, Singapore, Japan, Canada, India, Saudi Arabia, UAE) has copied the same principle — remote digital sellers register and collect at the local rate.
Do I charge VAT on exports? +
In every VAT system we know of, exports to businesses outside the jurisdiction are zero-rated — you charge 0% but can still reclaim the input VAT on your supply chain. The importer handles VAT on arrival under the reverse charge or at customs. This is why B2B international trade is structurally VAT-neutral and why software-as-a-service sold to a non-EU business by an EU company is still legally a VAT transaction — at 0%.
What is the EU VAT registration threshold? +
It varies by member state: from zero (you must register from the first sale) in Spain and Sweden, up to €85,000 (UK, pre-Brexit figures align) or €100,000 (Germany) for local sellers. The EU introduced a uniform €10,000 distance-sales threshold in 2021 for B2C cross-border digital and goods sales — below it you charge your home country rate; above it you charge the customer-country rate.
Which country has the highest VAT rate? +
Among standard rates, Hungary leads at 27%, followed by Croatia, Denmark, Norway and Sweden at 25–25.5%. If you add layered surcharges, Ghana (15% VAT + NHIL + GETFund + COVID levy) reaches about 21.9%, and Cameroon quotes an effective 19.25% after its municipal surcharge. None of these are the "highest effective consumption-tax burden" once sector-specific surcharges and excise are added — that calculation is country-specific.
Why is VAT so low in the USA? +
There is no federal VAT at all — the US relies on state and local sales tax, a simpler retail-stage tax that does not flow through the supply chain with input credits. The political resistance to introducing a federal VAT stretches back to the 1970s and has combined several arguments: regressivity concerns, federal-state tax-sovereignty tensions, and the administrative cost of stacking a VAT on top of the existing system. Every few years a proposal surfaces (most recently Tax Foundation reform models); none have become law.

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