VAT Rates by Country — UK, Ireland, EU & GST

Country calculators

UK — 20%Standard rate with 5% and 0% explained. Ireland — 23%Plus 13.5%, 9% and 4.8%. Germany — 19%Plus the 7% reduced rate. France — 20%Plus 10%, 5.5% and 2.1%. Spain — 21%Plus 10% and 4%. Italy — 22%Plus 10%, 5% and 4%. Netherlands — 21%Plus the 9% reduced rate. Belgium — 21%BTW/TVA with 12% and 6%. Poland — 23%With 8% and 5% reduced rates. Portugal — 23%IVA with 13% and 6%. Sweden — 25%Moms with 12% and 6%. Denmark — 25%Single-rate moms, no reduced rates. Finland — 25.5%ALV with the 13.5% rate. Austria — 20%USt with 13%, 10% and 4.9%. Greece — 24%ΦΠΑ with island discounts. Czechia — 21%DPH with the single 12% rate. Switzerland — 8.1%MWST/TVA/IVA with 2.6% and 3.8%. Norway — 25%MVA with 15% and 12%. India — GST5% and 18% slabs after GST 2.0. Australia — GST 10%With GST-free categories. New Zealand — GST 15%Single rate with zero-rated basics. Canada — GST 5%HST 13–15% provinces explained. Singapore — GST 9%IRAS thresholds and rules. UAE — 5%Federal VAT since 2018. Saudi Arabia — 15%ZATCA basics and thresholds. South Africa — 15%With the R2.3m threshold.

Standard rates by country

Indicative rates, October 2026. Reduced-rate summaries are simplified — verify with the official authority.
Country	Tax	Standard	Other rates	Tool
United Kingdom	VAT	20%	5% / 0%	Calculator
Ireland	VAT	23%	13.5% / 9% / 4.8%	Calculator
Germany	VAT	19%	7%	Calculator
France	VAT	20%	10% / 5.5% / 2.1%	Calculator
Spain	VAT	21%	10% / 4%	Calculator
Italy	VAT	22%	10% / 5% / 4%	Calculator
Netherlands	VAT	21%	9% / 0%	Calculator
Belgium	VAT	21%	12% / 6%	Calculator
Poland	VAT	23%	8% / 5%	Calculator
Portugal	VAT	23%	13% / 6%	Calculator
Sweden	VAT	25%	12% / 6%	Calculator
Denmark	VAT	25%	—	Calculator
Finland	VAT	25.5%	13.5% / 10%	Calculator
Austria	VAT	20%	13% / 10% / 4.9%	Calculator
Greece	VAT	24%	13% / 6%	Calculator
Czechia	VAT	21%	12%	Calculator
Romania	VAT	21%	—	—
Hungary	VAT	27%	18% / 5%	—
Switzerland	VAT	8.1%	3.8% / 2.6%	Calculator
Norway	VAT	25%	15% / 12%	Calculator
India	GST	18%	5% (+ 40% demerit)	Calculator
Australia	GST	10%	0% (GST-free)	Calculator
New Zealand	GST	15%	0%	Calculator
Canada	GST/HST	5%	13–15% combined in HST provinces	Calculator
Singapore	GST	9%	0%	Calculator
United Arab Emirates	VAT	5%	0% (zero-rated / exempt categories)	Calculator
Saudi Arabia	VAT	15%	0%	Calculator
South Africa	VAT	15%	0%	Calculator

How VAT rates are set

Every country on this list sets its rates in national law: one standard rate for most supplies, usually one or more reduced rates for essentials, and zero rates for specific categories like exports. EU members work inside common rules — a 15% floor for standard rates, for example — but the percentages, categories and thresholds are decided nationally. That's how you end up with Denmark on a lone 25% while Hungary runs 27%, the highest standard rate in the union.

Outside Europe the same machine appears under different names: GST in India, Australia, New Zealand, Canada and Singapore; VAT in the Gulf states. Charge on sales, reclaim on purchases — the mechanics hold everywhere on this page.

Reduced, zero-rated and exempt — what the differences mean

Reduced rate: a lower positive rate (say 5% or 10%) for specific categories. The seller charges it and reclaims input VAT as usual.

Zero-rated: a 0% rate that is still a taxable supply. The seller charges nothing, but can still reclaim related input VAT — which is why exporters care about the distinction.

Exempt: outside the scope of VAT entirely (many financial and healthcare services). No VAT is charged, but input VAT tied to exempt supplies usually cannot be reclaimed. “0%” and “exempt” are not interchangeable.

How we keep this page current

Standard rates are checked against official authorities — HMRC, Revenue (Ireland), Germany's Federal Central Tax Office, France's impots.gouv.fr, Spain's Agencia Tributaria, Italy's Agenzia delle Entrate, the Belastingdienst, India's GST portal, the ATO, the UAE's Federal Tax Authority and — for the additional countries — the CRA in Canada, Inland Revenue in New Zealand, ESTV in Switzerland, Skatteetaten in Norway, Skatteverket in Sweden, ZATCA in Saudi Arabia, SARS in South Africa, the Polish tax administration, FPS Finance in Belgium, Portugal's AT, Skattestyrelsen in Denmark, Vero in Finland, BMF in Austria, AADE in Greece and the Czech Financial Administration — and simplified for presentation here.

Rates move with budgets and reforms; when a change lands in a country we cover, the page and its calculator preset are updated and the review date goes up. Spotted a rate that lags a change? Tell us and it gets fixed fast.

Frequently asked questions

Which countries charge VAT and which charge GST?

VAT is the usual name in the UK, EU and Gulf states; GST is used in India, Australia, New Zealand, Canada and Singapore. They are the same kind of tax — charge on sales, reclaim on purchases.

Do all countries have reduced rates?

No. Denmark, for example, has a single 25% standard rate with no reduced rate. Others run several reduced rates, and the categories they cover differ by country.

How often do VAT rates change?

Usually with national budgets — most years bring at least one change somewhere in Europe. Bigger reforms (like India's 2025 GST simplification) are rarer. That is why we date every review.

Where can I check my country's official rate?

The tax authority's website is the definitive source — the links in the "How we keep this page current" section above go straight to the main ones.

Last reviewed: 16 October 2026 · Rates are indicative; the official tax authority is always the final word. Methodology · Editorial standards · Report an error