€Salary by Country

VAT rates by country

Standard VAT rate, highest to lowest

  1. 1🇭🇺Hungary27%
  2. 2🇫🇮Finland26%
  3. 3🇸🇪Sweden25%
  4. 4🇳🇴Norway25%
  5. 5🇩🇰Denmark25%
  6. 6🇭🇷Croatia25%
  7. 7🇪🇪Estonia24%
  8. 8🇬🇷Greece24%
  9. 9🇮🇸Iceland24%
  10. 10🇮🇪Ireland23%
  11. 11🇵🇹Portugal23%
  12. 12🇸🇰Slovakia23%
  13. 13🇵🇱Poland23%
  14. 14🇮🇹Italy22%
  15. 15🇸🇮Slovenia22%
  16. 16🇺🇾Uruguay22%
  17. 17🇱🇻Latvia21%
  18. 18🇱🇹Lithuania21%
  19. 19🇪🇸Spain21%
  20. 20🇳🇱Netherlands21%
  21. 21🇧🇪Belgium21%
  22. 22🇨🇿Czechia21%
  23. 23🇷🇴Romania21%
  24. 24🇦🇷Argentina21%
  25. 25🇲🇪Montenegro21%
  26. 26🇫🇷France20%
  27. 27🇦🇹Austria20%
  28. 28🇬🇧United Kingdom20%
  29. 29🇹🇷Turkey20%
  30. 30🇺🇦Ukraine20%
  31. 31🇧🇬Bulgaria20%
  32. 32🇲🇦Morocco20%
  33. 33🇷🇸Serbia20%
  34. 34🇦🇲Armenia20%
  35. 35🇲🇩Moldova20%
  36. 36🇦🇱Albania20%
  37. 37🇧🇾Belarus20%
  38. 38🇨🇲Cameroon19%
  39. 39🇩🇪Germany19%
  40. 40🇨🇱Chile19%
  41. 41🇨🇴Colombia19%
  42. 42🇨🇾Cyprus19%
  43. 43🇹🇳Tunisia19%
  44. 44🇩🇿Algeria19%
  45. 45🇮🇳India18%
  46. 46🇮🇱Israel18%
  47. 47🇵🇰Pakistan18%
  48. 48🇵🇪Peru18%
  49. 49🇬🇪Georgia18%
  50. 50🇲🇹Malta18%
  51. 51🇱🇰Sri Lanka18%
  52. 52🇦🇿Azerbaijan18%
  53. 53🇲🇰North Macedonia18%
  54. 54🇩🇴Dominican Republic18%
  55. 55🇸🇳Senegal18%
  56. 56🇹🇿Tanzania18%
  57. 57🇨🇮Ivory Coast18%
  58. 58🇺🇬Uganda18%
  59. 59🇧🇷Brazil17%
  60. 60🇱🇺Luxembourg17%
  61. 61🇲🇽Mexico16%
  62. 62🇰🇪Kenya16%
  63. 63🇰🇿Kazakhstan16%
  64. 64🇯🇴Jordan16%
  65. 65🇸🇦Saudi Arabia15%
  66. 66🇿🇦South Africa15%
  67. 67🇳🇿New Zealand15%
  68. 68🇪🇨Ecuador15%
  69. 69🇧🇩Bangladesh15%
  70. 70🇪🇹Ethiopia15%
  71. 71🇬🇭Ghana15%
  72. 72🇭🇳Honduras15%
  73. 73🇪🇬Egypt14%
  74. 74🇨🇳China13%
  75. 75🇨🇷Costa Rica13%
  76. 76🇧🇴Bolivia13%
  77. 77🇳🇵Nepal13%
  78. 78🇸🇻El Salvador13%
  79. 79🇮🇩Indonesia12%
  80. 80🇵🇭Philippines12%
  81. 81🇬🇹Guatemala12%
  82. 82🇺🇿Uzbekistan12%
  83. 83🇰🇬Kyrgyzstan12%
  84. 84🇦🇺Australia10%
  85. 85🇯🇵Japan10%
  86. 86🇰🇷South Korea10%
  87. 87🇻🇳Vietnam10%
  88. 88🇧🇭Bahrain10%
  89. 89🇵🇾Paraguay10%
  90. 90🇲🇳Mongolia10%
  91. 91🇰🇭Cambodia10%
  92. 92🇸🇬Singapore9%
  93. 93🇨🇭Switzerland8%
  94. 94🇲🇾Malaysia8%
  95. 95🇳🇬Nigeria8%
  96. 96🇹🇭Thailand7%
  97. 97🇵🇦Panama7%
  98. 98🇨🇦Canada5%
  99. 99🇦🇪United Arab Emirates5%
  100. 100🇹🇼Taiwan5%
  101. 101🇴🇲Oman5%

Across 101 countries (2026), Hungary ranks highest at 27% and Oman lowest at 5%.

How to read the VAT ranking

This list shows the standard VAT or GST rate that each country applies to most goods and services, sorted from highest to lowest. It is the single rate stored for each country in the dataset; nothing is averaged or weighted. The top of the list is northern and central Europe: Hungary at 27%, Finland at 25.5%, then Sweden, Norway, Denmark and Croatia at 25%. The bottom is a mix of federal systems and Gulf states: Canada, the United Arab Emirates, Taiwan and Oman all sit at 5%, with Thailand and Panama at 7% and Nigeria at 7.5%.

Four countries are missing on purpose. The United States, Hong Kong, Qatar and Kuwait have no national VAT, so they have no entry here and no VAT calculator. Canada is a related case: the 5% shown is the federal GST only, and most provinces add their own sales tax on top.

What the standard rate hides is the reduced rates. Sweden charges 25% on most things but 12% on food and 6% on books and transport; France charges 20% with reduced rates of 10% and 5.5%; Hungary pairs its 27% with 18% and 5% bands. Because food, housing and energy are often on a reduced rate or exempt, the share of a household budget that actually goes to VAT is lower than the headline rate everywhere, and two countries with the same standard rate can have very different effective rates. The ranking also says nothing about registration thresholds, zero-rated exports or exemptions for health and education. The calculator behind each row applies only the standard rate unless you pick a reduced one.

For how VAT works and why reduced rates exist, see VAT explained and reduced VAT rates.