VAT Rates by Country (2026)

VAT rates: common questions

• What is the standard VAT rate in the EU?

  Each EU country sets its own rate. Standard rates run from 17% in Luxembourg to 27% in Hungary. The EU VAT Directive sets a 15% floor for standard rates and lets countries apply up to two reduced rates of at least 5%, plus some narrower exceptions.

• Which country has the highest VAT rate?

  Of the countries on this page, Hungary has the highest standard rate, at 27%. Some countries charge more on specific goods: India's GST has a 40% rate for luxury and sin goods, and Argentina charges 27% on some utilities.

• Do foreign sellers have to register for VAT?

  Often from the first sale. The UK, the UAE, Saudi Arabia and India have no threshold for non-resident businesses, while Australia (A$75,000), New Zealand (NZ$60,000), Switzerland (CHF 100,000) and Canada (C$30,000) do. In the EU, a non-EU business selling services to consumers can report VAT for every member state through one registration under the non-Union One Stop Shop. The threshold column shows each country's rule where it is a single figure.

• What is the difference between VAT and GST?

  They are the same kind of tax: a tax on consumption, collected at each stage of the supply chain, with businesses reclaiming the tax on their own purchases. Australia, New Zealand, Singapore, India and Canada call it GST; the EU, the UK and most other countries call it VAT.

• How current are these rates?

  Each row shows the month its rates were last checked against the tax authority's published rates, and links that source. The newest check is from September 2026. Rates change, so confirm the rate for your product before you invoice.