| Territory | Standard VAT rate (%) |
| Albania (Last reviewed 19 February 2026) | 20 |
| Algeria (Last reviewed 14 July 2025) | 19 |
| Angola (Last reviewed 15 December 2025) | 14; See Angola's Corporate summary for a description of reduced VAT rates. |
| Argentina (Last reviewed 01 April 2026) | 21 |
| Armenia (Last reviewed 05 February 2026) | 20 |
| Australia (Last reviewed 19 December 2025) | Goods and services tax: 10 |
| Austria (Last reviewed 11 March 2026) | 20 |
| Azerbaijan (Last reviewed 09 January 2026) | 18 |
| Bahamas, The (Last reviewed 24 February 2026) | 10 |
| Bahrain (Last reviewed 11 January 2026) | 10 |
| Bangladesh (Last reviewed 18 December 2025) | 15 |
| Barbados (Last reviewed 11 January 2026) | 17.5 |
| Belgium (Last reviewed 13 February 2026) | 21 |
| Bermuda (Last reviewed 19 February 2026) | NA |
| Bolivia (Last reviewed 26 March 2026) | 13 |
| Bosnia and Herzegovina (Last reviewed 19 February 2026) | 17 |
| Botswana (Last reviewed 09 January 2026) | 14 |
| Brazil (Last reviewed 02 May 2025) | Excise federal tax (IPI): Normally between 5% and 30%; Federal VATs (PIS/COFINS): Generally a combined rate of 3.65% (cumulative) or 9.25% (non-cumulative); State VAT (ICMS): Normally between 17% and 20% (lower rates apply to inter-state transactions, varying between 4%, 7%, and 12%); Municipal Service Tax (ISS): 2% to 5% (cumulative). |
| Brunei Darussalam (Last reviewed 22 January 2026) | NA |
| Bulgaria (Last reviewed 30 January 2026) | 20 |
| Cabo Verde (Last reviewed 19 January 2026) | 15 |
| Cambodia (Last reviewed 02 April 2026) | 10 |
| Cameroon, Republic of (Last reviewed 31 December 2025) | 19.25 |
| Canada (Last reviewed 12 December 2025) | Combined federal and provincial/territorial sales taxes range from 5% to 15%. |
| Cayman Islands (Last reviewed 24 February 2026) | NA |
| Chad (Last reviewed 12 August 2024) | 18 |
| Chile (Last reviewed 19 December 2025) | 19 |
| China, People's Republic of (Last reviewed 31 December 2025) | 13, 9, or 6 depending on the types of goods and services |
| Colombia (Last reviewed 23 January 2026) | 19 |
| Congo, Democratic Republic of the (Last reviewed 15 October 2024) | 16 |
| Congo, Republic of (Last reviewed 10 December 2025) | 18.90 (18% VAT + 5% surtax) |
| Costa Rica (Last reviewed 29 December 2025) | 13 |
| Croatia (Last reviewed 30 December 2025) | 25 |
| Cyprus (Last reviewed 01 July 2025) | 19 |
| Czech Republic (Last reviewed 07 January 2026) | 21 |
| Denmark (Last reviewed 25 February 2026) | 25 |
| Dominican Republic (Last reviewed 05 December 2025) | 18 |
| Ecuador (Last reviewed 09 February 2026) | 15 |
| Egypt (Last reviewed 04 February 2026) | 14 |
| El Salvador (Last reviewed 26 February 2026) | 13 |
| Equatorial Guinea (Last reviewed 21 November 2025) | 15 |
| Estonia (Last reviewed 25 February 2026) | 24 |
| Eswatini (Last reviewed 30 March 2026) | 15 |
| Ethiopia (Last reviewed 18 December 2025) | 15 |
| Finland (Last reviewed 18 December 2025) | 25.5 |
| France (Last reviewed 05 June 2025) | Turnover tax: 20 |
| Gabon (Last reviewed 13 January 2026) | 18 |
| Georgia (Last reviewed 21 January 2026) | 18 |
| Germany (Last reviewed 19 January 2026) | 19 |
| Ghana (Last reviewed 11 March 2026) | Standard rate scheme: 15 Additional levies charged on taxable supplies are NHIL: 2.5, and GETFL: 2.5. |
| Gibraltar (Last reviewed 10 March 2026) | NA |
| Greece (Last reviewed 16 February 2026) | 24 |
| Greenland (Last reviewed 17 February 2026) | NA |
| Guatemala (Last reviewed 09 January 2026) | 12 |
| Guernsey, Channel Islands (Last reviewed 17 December 2025) | NA; Proposals to implement GST in 2027 were included in the 2025 Budget. |
| Guyana (Last reviewed 26 March 2026) | 14 |
| Honduras (Last reviewed 27 February 2026) | Sales tax: 15 |
| Hong Kong SAR (Last reviewed 31 December 2025) | NA |
| Hungary (Last reviewed 31 December 2025) | 27 |
| Iceland (Last reviewed 28 January 2026) | 24 |
| India (Last reviewed 26 November 2025) | The rate of GST varies from 5% to 28% depending upon the category of goods and services being supplied, the general rate of tax being 18% on majority of goods and services. Additionally, for certain goods, a compensation cess is levied at different rates as prescribed by the government. |
| Indonesia (Last reviewed 15 December 2025) | 12 |
| Iraq (Last reviewed 13 January 2026) | Sales tax: Varies by good/service (see Iraq's corporate tax summary). |
| Ireland (Last reviewed 06 March 2026) | 23 |
| Isle of Man (Last reviewed 06 February 2026) | 20 |
| Israel (Last reviewed 01 January 2026) | 18 |
| Italy (Last reviewed 25 February 2026) | 22 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 11 March 2026) | 18 |
| Jamaica (Last reviewed 31 December 2025) | General consumption tax (GCT): 15 |
| Japan (Last reviewed 13 January 2026) | Consumption tax: 10 |
| Jersey, Channel Islands (Last reviewed 02 February 2026) | Goods and Services Tax (GST): 5 |
| Jordan (Last reviewed 10 February 2026) | Sales tax: 16 |
| Kazakhstan (Last reviewed 03 April 2026) | 16 |
| Kenya (Last reviewed 23 December 2025) | 16 |
| Korea, Republic of (Last reviewed 15 January 2026) | 10 |
| Kosovo (Last reviewed 13 January 2026) | 18 |
| Kuwait (Last reviewed 15 January 2026) | NA |
| Lao PDR (Last reviewed 06 February 2026) | 10 |
| Latvia (Last reviewed 06 February 2026) | 21 |
| Lebanon (Last reviewed 19 January 2026) | 11 |
| Liberia, Republic of (Last reviewed 14 January 2026) | Goods and services tax (GST): 12 |
| Libya (Last reviewed 02 December 2025) | NA |
| Liechtenstein (Last reviewed 01 April 2026) | 8.1 |
| Lithuania (Last reviewed 10 March 2026) | 21 |
| Luxembourg (Last reviewed 13 January 2026) | 17 |
| Macau SAR (Last reviewed 16 January 2026) | NA |
| Madagascar (Last reviewed 18 November 2025) | 20 |
| Malaysia (Last reviewed 19 December 2025) | Sales tax: 10; Service tax: 8 |
| Malta (Last reviewed 19 February 2026) | 18 |
| Mauritania (Last reviewed 31 March 2026) | 16 |
| Mauritius (Last reviewed 16 March 2026) | 15 |
| Mexico (Last reviewed 24 February 2026) | 16 |
| Moldova (Last reviewed 14 January 2026) | 20 |
| Mongolia (Last reviewed 15 January 2026) | 10 |
| Montenegro (Last reviewed 27 March 2026) | 21 |
| Morocco (Last reviewed 13 March 2025) | 20 |
| Mozambique (Last reviewed 04 March 2026) | 16 |
| Myanmar (Last reviewed 21 January 2026) | There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%. |
| Namibia, Republic of (Last reviewed 18 December 2025) | 15 |
| Netherlands (Last reviewed 08 December 2025) | 21 |
| New Caledonia (Last reviewed 25 February 2026) | General consumption tax (TGC): 11 |
| New Zealand (Last reviewed 12 January 2026) | Goods and services tax (GST): 15 |
| Nicaragua (Last reviewed 12 January 2026) | 15 |
| Nigeria (Last reviewed 29 September 2025) | 7.5 |
| North Macedonia (Last reviewed 08 February 2026) | 18 |
| Norway (Last reviewed 20 January 2026) | 25 |
| Oman (Last reviewed 28 December 2025) | 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) |
| Pakistan (Last reviewed 19 January 2026) | For goods:18 For services: Ranges from 15% to 16% depending on the province. |
| Palestinian territories (Last reviewed 09 February 2026) | 16 |
| Panama (Last reviewed 18 January 2026) | Movable goods and services transfer tax: 7 |
| Papua New Guinea (Last reviewed 27 March 2026) | Goods and services tax: 10 |
| Paraguay (Last reviewed 07 February 2026) | 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) |
| Peru (Last reviewed 21 January 2026) | 18 |
| Philippines (Last reviewed 12 January 2026) | 12 |
| Poland (Last reviewed 21 February 2026) | 23 |
| Portugal (Last reviewed 26 January 2026) | 23 |
| Puerto Rico (Last reviewed 10 March 2026) | Sales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services. |
| Qatar (Last reviewed 26 February 2026) | NA |
| Romania (Last reviewed 30 March 2026) | 21 |
| Rwanda (Last reviewed 18 February 2026) | 18 |
| Saint Lucia (Last reviewed 13 January 2026) | 12.5 |
| Saudi Arabia (Last reviewed 14 January 2026) | 15 (5% prior to 1 July 2020) |
| Senegal (Last reviewed 31 March 2026) | 18 |
| Serbia (Last reviewed 25 February 2026) | 20 |
| Singapore (Last reviewed 01 April 2026) | Goods and services tax: 9 |
| Slovak Republic (Last reviewed 20 January 2026) | 23 |
| Slovenia (Last reviewed 06 January 2026) | 22 |
| South Africa (Last reviewed 12 December 2025) | 15 |
| Spain (Last reviewed 31 December 2025) | 21 |
| Sweden (Last reviewed 17 December 2025) | 25 |
| Switzerland (Last reviewed 14 January 2026) | 8.1 |
| Taiwan (Last reviewed 12 January 2026) | 5% to general industries |
| Tanzania (Last reviewed 14 January 2026) | Tanzania Mainland: 18%; 16% for B2C purchases where payments are made via bank or an approved electronic payment system from 1 September 2025. Tanzania Zanzibar: 18% for banking, postal and telecommunication services; 15% for all other supplies. |
| Thailand (Last reviewed 02 February 2026) | 7 |
| Timor-Leste (Last reviewed 05 March 2026) | Sales tax on imported goods: 2.5; Sales tax on other goods: 0 |
| Trinidad and Tobago (Last reviewed 26 March 2026) | 12.5 |
| Tunisia (Last reviewed 25 February 2026) | 19 |
| Turkey (Last reviewed 27 March 2026) | 20 |
| Uganda (Last reviewed 12 January 2026) | 18 |
| Ukraine (Last reviewed 31 December 2025) | 20 |
| United Arab Emirates (Last reviewed 12 March 2026) | 5 |
| United Kingdom (Last reviewed 24 December 2025) | 20 |
| United States (Last reviewed 18 March 2026) | NA |
| Uruguay (Last reviewed 09 March 2026) | 22 (reduced 10% VAT rate applicable to certain goods and services). |
| Uzbekistan, Republic of (Last reviewed 16 January 2026) | 12 |
| Venezuela (Last reviewed 12 January 2026) | 16 |
| Vietnam (Last reviewed 09 March 2026) | 10 |
| Zambia (Last reviewed 20 March 2026) | 16 |