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---

# Countries ranked by standard VAT rate

The standard national value-added tax or goods-and-services tax rate. Reduced and zero rates, exemptions and territory-specific rules are outside this comparison.

- Canonical: /reports/countries-ranked-by-standard-vat-rate/
- Last checked: 2026-09-20

## Answers

### United States

0.0%
- Source: https://www.congress.gov/crs_external_products/IF/PDF/IF13037/IF13037.1.pdf
- Checked: 2026-08-10

### Canada

5.0%
- Source: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html
- Checked: 2026-09-20

### United Arab Emirates

5.0%
- Source: https://tax.gov.ae/en/
- Checked: 2026-08-03

### Switzerland

8.1%
- Source: https://www.estv.admin.ch/en/vat-rates-switzerland
- Checked: 2026-09-20

### Australia

10.0%
- Source: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst
- Checked: 2026-09-20

### Japan

10.0%
- Source: https://www.nta.go.jp/english/taxes/consumption_tax/01.htm
- Checked: 2026-09-20

### South Korea

10.0%
- Source: https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693&mi=2271
- Checked: 2026-08-03

### New Zealand

15.0%
- Source: https://www.ird.govt.nz/gst/charging-gst
- Checked: 2026-08-03

### Saudi Arabia

15.0%
- Source: https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Amendments-to-the-Implementing-Regulation-of-%28VAT%29.PDF
- Checked: 2026-08-03

### Luxembourg

17.0%
- Source: https://guichet.public.lu/en/entreprises/fiscalite/tva/tva-taux-regimes/taux-tva.html
- Checked: 2026-09-20

### Malta

18.0%
- Source: https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates
- Checked: 2026-07-18

### Cyprus

19.0%
- Source: https://www.mof.gov.cy/mof/TAX/taxdep.nsf/0/5855d000e3a44418c225855a0024ecd6
- Checked: 2026-08-03

### Germany

19.0%
- Source: https://usth.bundesfinanzministerium.de/usth/2024/A-Umsatzsteuergesetz/IV-Steuer-und-Vorsteuer/Paragraf-12/inhalt.html
- Checked: 2026-09-20

### Austria

20.0%
- Source: https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873
- Checked: 2026-08-03

### Bulgaria

20.0%
- Source: https://www.nap.bg/
- Checked: 2026-06-13

### France

20.0%
- Source: https://bofip.impots.gouv.fr/bofip/1376-PGP.html/identifiant=BOI-TVA-LIQ-20-20140919
- Checked: 2026-09-20

### United Kingdom

20.0%
- Source: https://www.gov.uk/vat-rates
- Checked: 2026-08-03

### Belgium

21.0%
- Source: https://finance.belgium.be/en/node/12035
- Checked: 2026-08-03

### Czechia

21.0%
- Source: https://financnisprava.gov.cz/cs/dane/danovy-system-cr/popis-systemu
- Checked: 2026-08-03

### Latvia

21.0%
- Source: https://www.vid.gov.lv/en/value-added-tax
- Checked: 2026-08-03

### Lithuania

21.0%
- Source: https://www.vmi.lt/evmi/standartinis-21-proc.-pvm-tarifas-19-str.-
- Checked: 2026-09-20

### Netherlands

21.0%
- Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs
- Checked: 2026-09-20

### Romania

21.0%
- Source: https://static.anaf.ro/static/10/Ploiesti/modificari_tva.pdf
- Checked: 2026-08-03

### Spain

21.0%
- Source: https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html
- Checked: 2026-09-20

### Italy

22.0%
- Source: https://www1.agenziaentrate.gov.it/web_app_entrate/agevolazioni_risparmio_energetico.html
- Checked: 2026-08-03

### Slovenia

22.0%
- Source: https://www.fu.gov.si/en/taxes_and_other_duties/areas_ofofficial source archive
- Checked: 2026-08-03

### Ireland

23.0%
- Source: https://www.revenue.ie/en/vat/vat-rates/search.aspx
- Checked: 2026-01-01

### Poland

23.0%
- Source: https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates/
- Checked: 2026-09-20

### Portugal

23.0%
- Source: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva18.aspx
- Checked: 2026-08-03

### Slovakia

23.0%
- Source: https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane
- Checked: 2026-07-18

### Estonia

24.0%
- Source: https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax/standard-vat-rate
- Checked: 2026-09-20

### Greece

24.0%
- Source: https://www.aade.gr/sites/default/files/2025-07/Useful%20Tax%20Guide%20for%20Greeks%20abroad%20and%20Non-residents_enriched_9.7.2025.pdf
- Checked: 2026-07-18

### Iceland

24.0%
- Source: https://www.skatturinn.is/english/companies/value-added-tax/
- Checked: 2026-09-20

### Croatia

25.0%
- Source: https://porezna-uprava.gov.hr/en/vat/7362
- Checked: 2026-08-03

### Denmark

25.0%
- Source: https://skat.dk/en-us/erhverv/moms/i-gang-med-moms
- Checked: 2026-09-20

### Norway

25.0%
- Source: https://www.skatteetaten.no/en/rates/value-added-tax/
- Checked: 2026-08-03

### Sweden

25.0%
- Source: https://www.skatteverket.se/servicelankar/otherlanguages/inenglishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesonvatexemption.4.676f4884175c97df419255d.html
- Checked: 2026-08-03

### Finland

25.5%
- Source: https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/
- Checked: 2026-09-20

### Hungary

27.0%
- Source: https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2FBooklets%2F97---the-import-one-stop-shop-ioss-and-import-vat-settlement-in-a-special-procedure
- Checked: 2026-07-18

## Method

Require all component metrics for the same country, keep their source records, calculate vat_standard_percent, then sort ascending.

## Sources

Value-Added Taxes (VATs) And Tariffs — https://www.congress.gov/crs_external_products/IF/PDF/IF13037/IF13037.1.pdf
Charge and collect the GST/HST — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html
tax.gov.ae — https://tax.gov.ae/en/
VAT rates in Switzerland — https://www.estv.admin.ch/en/vat-rates-switzerland
Goods and services tax (GST) — https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst
Consumption tax — https://www.nta.go.jp/english/taxes/consumption_tax/01.htm
National Tax Service, Republic of Korea — https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693&mi=2271
Inland Revenue (ird.govt.nz) — https://www.ird.govt.nz/gst/charging-gst
Zakat, Tax and Customs Authority, Saudi Arabia — https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Amendments-to-the-Implementing-Regulation-of-%28VAT%29.PDF
VAT rates and regimes — https://guichet.public.lu/en/entreprises/fiscalite/tva/tva-taux-regimes/taux-tva.html
MT official material for vat_standard_percent — https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates
Tax Department, Ministry of Finance, Cyprus — https://www.mof.gov.cy/mof/TAX/taxdep.nsf/0/5855d000e3a44418c225855a0024ecd6
Umsatzsteuergesetz § 12 — tax rates — https://usth.bundesfinanzministerium.de/usth/2024/A-Umsatzsteuergesetz/IV-Steuer-und-Vorsteuer/Paragraf-12/inhalt.html
Rechtsinformationssystem des Bundes (RIS, Federal Chancellery of Austria) — https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873
НАП — Национална агенция за приходите — https://www.nap.bg/
BOFiP — TVA, taux normal — https://bofip.impots.gouv.fr/bofip/1376-PGP.html/identifiant=BOI-TVA-LIQ-20-20140919
HM Revenue & Customs (GOV.UK) — https://www.gov.uk/vat-rates
Federal Public Service Finance, Belgium — https://finance.belgium.be/en/node/12035
Financial Administration of the Czech Republic — https://financnisprava.gov.cz/cs/dane/danovy-system-cr/popis-systemu
Valsts ieņēmumu dienests (VID, State Revenue Service of Latvia) — https://www.vid.gov.lv/en/value-added-tax
Standard 21% VAT rate — https://www.vmi.lt/evmi/standartinis-21-proc.-pvm-tarifas-19-str.-
VAT tariffs — https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs
National Agency for Fiscal Administration, Romania — https://static.anaf.ro/static/10/Ploiesti/modificari_tva.pdf
Tipos impositivos de IVA — https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html
Agenzia delle Entrate, Italy — https://www1.agenziaentrate.gov.it/web_app_entrate/agevolazioni_risparmio_energetico.html
Finančna uprava RS (FURS) — https://www.fu.gov.si/en/taxes_and_other_duties/areas_ofofficial source archive
Revenue — VAT rates — https://www.revenue.ie/en/vat/vat-rates/search.aspx
List of VAT rates — https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates/
Autoridade Tributária e Aduaneira, Portugal — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva18.aspx
SK official material for vat_standard_percent — https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane
Standard VAT rate — https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax/standard-vat-rate
GR official material for vat_standard_percent — https://www.aade.gr/sites/default/files/2025-07/Useful%20Tax%20Guide%20for%20Greeks%20abroad%20and%20Non-residents_enriched_9.7.2025.pdf
Value-added tax — https://www.skatturinn.is/english/companies/value-added-tax/
Porezna uprava (Croatian Tax Administration) — https://porezna-uprava.gov.hr/en/vat/7362
VAT — getting started — https://skat.dk/en-us/erhverv/moms/i-gang-med-moms
www.skatteetaten.no — https://www.skatteetaten.no/en/rates/value-added-tax/
Skatteverket, Sweden — https://www.skatteverket.se/servicelankar/otherlanguages/inenglishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesonvatexemption.4.676f4884175c97df419255d.html
VAT rates — https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/
KSH official data — https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2FBooklets%2F97---the-import-one-stop-shop-ioss-and-import-vat-settlement-in-a-special-procedure

## Cite

This citation identifies the ImmigrationDB compilation/page. Underlying source publishers and datasets retain their own terms; inspect the Sources section and cite those records separately.

### APA

ImmigrationDB. (2026, September 29). Countries ranked by standard VAT rate [ImmigrationDB compilation; version deba9582d77b2763c003edde359e8eee]. ImmigrationDB. https://immigrationdb.com/reports/countries-ranked-by-standard-vat-rate/ Retrieved 2026-09-29. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/

### BibTeX

```bibtex
@misc{immigrationdb_immigrationdb_countries-ranked-by-standard-vat-rate_6520643a4fbf,
  author = {ImmigrationDB},
  title = {Countries ranked by standard VAT rate},
  publisher = {ImmigrationDB},
  year = {2026},
  date = {2026-09-29},
  version = {deba9582d77b2763c003edde359e8eee},
  url = {https://immigrationdb.com/reports/countries-ranked-by-standard-vat-rate/},
  note = {Retrieved 2026-09-29. ImmigrationDB compilation. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/},
}
```

### Markdown

[Countries ranked by standard VAT rate](https://immigrationdb.com/reports/countries-ranked-by-standard-vat-rate/) — ImmigrationDB; ImmigrationDB; version deba9582d77b2763c003edde359e8eee; retrieved 2026-09-29; built 2026-09-29.

- Citation schema: `immigrationdb-citation-v1`
- Canonical URL: https://immigrationdb.com/reports/countries-ranked-by-standard-vat-rate/
- Title: Countries ranked by standard VAT rate
- Author: ImmigrationDB
- Publisher: ImmigrationDB
- Snapshot: `approved-static-c6015be852c3d22b`
- Version: `deba9582d77b2763c003edde359e8eee`
- Retrieved: 2026-09-29
- Built: 2026-09-29
- Compilation license: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)

## Boundary

This is a standardized data comparison, not a personal budget or migration recommendation. Read the included and excluded components before using it.