VAT and sales tax rates in 177 countries (2026)

Value added tax is the most widespread consumption tax in the world. Our VAT calculator covers 177 countries and territories that charge one, under names such as VAT, GST, IVA or TVA. The standard rate – the one that applies to most goods and services – ranges from 4.5% to 27%. The table below lists every rate the calculator uses, with the date of the last change and the sources we checked.

Key figures

• Highest: Hungary (27%), Finland (25.5%), Croatia (25%), Denmark (25%), Faroe Islands (25%), Norway (25%), Sweden (25%).
• Lowest: Andorra (4.5%), Bhutan (5%), Canada (federal GST) (5%), Jersey (5%), Oman (5%), Taiwan (5%), United Arab Emirates (5%), Yemen (5%).
• Typical rate: the median standard rate is 16% and the average 15.9%; 42 countries charge 20% or more.
• European Union: the 27 member states range from 17% (Luxembourg) to 27% (Hungary), averaging 21.9%.
• Gulf states: United Arab Emirates (5%), Saudi Arabia (15%), Bahrain (10%), Oman (5%); Qatar and Kuwait have no VAT.

Standard VAT and GST rates by country

Sort by rate or filter by region. “Open” loads the VAT calculator with that country’s rate and currency, ready to add or remove VAT from an amount.

Rates checked October 12, 2026. “single source” marks rates confirmed by only one secondary source; “not verified” in the date column means the rate has been stable for years but the exact date of the last change was not checked.

How the rates compare by region

Europe has the highest rates by far: 51 European countries in the table average 20.1%, and only Andorra (4.5%), Jersey (5%), Liechtenstein (8.1%), Switzerland (8.1%) charge less than 15%. 31 countries in Latin America and the Caribbean average 14.7%, 41 in sub-Saharan Africa 16.5%, and 36 in Asia-Pacific 12.1%. The Middle East and North Africa is the most mixed region: the UAE introduced VAT in January 2018 and Oman in April 2021, Gulf rates stay between 5% and 15%, while Morocco charges 20%.

Countries without VAT

These are left out of the calculator because they have no VAT or GST, or use a different kind of sales tax: United States; Qatar; Kuwait; Hong Kong; Macau; Brunei; Libya; Iraq; Myanmar (commercial tax); Malaysia (SST); Brazil (ICMS/IPI/PIS-COFINS; CBS/IBS phase-in 2026-2033); Liberia (GST until VAT launches on 1 Jan 2027); Solomon Islands (VAT bill not in force); Guernsey; Gibraltar; Bermuda; Cayman Islands; Greenland; Puerto Rico.

The United States is the largest economy without VAT. Instead, 50 states and the District of Columbia set their own sales-tax base rates – from 0% in Alaska, Delaware, Montana, New Hampshire and Oregon to 7.25% in California – and cities and counties add local rates on top. Canada combines the 5% federal GST with provincial taxes, for a combined 5% to 15%. Both are in our sales tax calculator.

Standard, reduced and zero rates

The rates here are standard rates only. Almost every VAT country also has reduced rates for essentials such as food, medicine, books or public transport, and a zero rate for exports. A zero-rated sale is still inside the VAT system – the seller can reclaim VAT on its costs – while an exempt sale is outside it and the seller cannot. If you are pricing something that may qualify for a reduced rate, enter that rate in the calculator’s “Other rate” field.

How we check the rates

The base is the PwC Worldwide Tax Summaries VAT chart. EU rates are cross-checked against the European Commission, and national tax authority pages or specialist tax news are used for changes in 2025 and 2026. 13 rates rest on a single secondary source and are flagged in the table. When a government announces a new rate, we update the calculator and this table together, because both read the same list.

General information, not tax advice. Rates can change at short notice and special regimes apply to many goods and services; confirm the rate for your transaction with the tax authority.