2026 VAT, GST & Sales Tax Rates by Country

One place to compare standard consumption-tax rates across Europe, North America, and major world economies — sourced, current for 2026, and free to download and cite.

✓ 30 European countries✓ 50 US states✓ Downloadable CSV

27%

Hungary 🇭🇺

Highest VAT worldwide

8.1%

Switzerland 🇨🇭

Lowest VAT in Europe

21.6%

27 member states

EU average VAT

10.11%

Louisiana 🇺🇸

Highest US combined

This page compiles the standard value-added tax (VAT), goods-and-services tax (GST), and sales tax rates that apply in 2026. Standard rates are the headline figure; most jurisdictions also apply reduced rates to essentials such as food, books, and medicine. The US and Canada figures are combined (federal plus state/provincial and local) so they are comparable at a glance.

VAT Rates in Europe (30 countries)

Standard VAT rates for the 27 EU member states plus the UK, Norway, and Switzerland. The EU minimum standard rate is 15%; the average is about 21.6%. For per-country reduced rates and rules, see our European VAT rates guide.

Country	Standard VAT
🇭🇺 Hungary	27%
🇫🇮 Finland	25.5%
🇭🇷 Croatia	25%
🇩🇰 Denmark	25%
🇸🇪 Sweden	25%
🇳🇴 Norway	25%
🇬🇷 Greece	24%
🇮🇪 Ireland	23%
🇵🇱 Poland	23%
🇵🇹 Portugal	23%
🇪🇪 Estonia	22%
🇮🇹 Italy	22%
🇸🇮 Slovenia	22%
🇧🇪 Belgium	21%
🇨🇿 Czech Republic	21%
🇱🇻 Latvia	21%
🇱🇹 Lithuania	21%
🇳🇱 Netherlands	21%
🇪🇸 Spain	21%
🇦🇹 Austria	20%
🇧🇬 Bulgaria	20%
🇫🇷 France	20%
🇸🇰 Slovakia	20%
🇬🇧 United Kingdom	20%
🇨🇾 Cyprus	19%
🇩🇪 Germany	19%
🇷🇴 Romania	19%
🇲🇹 Malta	18%
🇱🇺 Luxembourg	17%
🇨🇭 Switzerland	8.1%

VAT & GST Rates in Major World Economies

Standard consumption-tax rates for major economies outside Europe. Names differ — VAT, GST, IVA, or consumption tax — but the mechanism is broadly the same multi-stage tax.

Country	Tax	Standard rate
🇮🇳 IndiaStandard slab; India applies 5/12/18/28% GST slabs	GST	18%
🇲🇽 Mexico	IVA	16%
🇳🇿 New Zealand	GST	15%
🇸🇦 Saudi Arabia	VAT	15%
🇿🇦 South Africa	VAT	15%
🇨🇳 China	VAT	13%
🇦🇺 Australia	GST	10%
🇯🇵 Japan	Consumption Tax	10%
🇰🇷 South Korea	VAT	10%
🇸🇬 Singapore	GST	9%
🇦🇪 United Arab Emirates	VAT	5%

Canada — GST/HST/PST by Province (13)

Combined federal GST (5%) plus provincial HST, PST, or QST. Calculate any province with our Canadian GST/HST calculator.

Province / Territory	Combined rate
New Brunswick	15%
Newfoundland and Labrador	15%
Prince Edward Island	15%
Quebec	14.975%
Nova Scotia	14%
Ontario	13%
British Columbia	12%
Manitoba	12%
Saskatchewan	11%
Alberta	5%
Northwest Territories	5%
Nunavut	5%
Yukon	5%

United States — Sales Tax by State

The US has no national sales tax. Rates are the average combined state + local rate. The highest are Louisiana (10.11%), Tennessee (9.61%), Arkansas (9.48%); four states — Delaware, Montana, New Hampshire, Oregon — charge no sales tax at all. See the full sortable table and map on our sales tax by state page and US sales tax map.

Methodology & reuse

Rates are the standard (headline) 2026 consumption-tax rates. European figures come from national tax authorities and the European Commission; US figures are average combined state-and-local rates; Canadian figures combine federal and provincial tax. This dataset is published under a Creative Commons Attribution (CC BY 4.0) license — you are free to reuse it in articles, reports, and tools, provided you credit TaxesLedger with a link to this page.

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

Last updated: July 23, 2026 · Rate source metadata is tracked in the TaxesLedger tax data registry.

Data methodology reviewed by M. Imtinan Farooq — Data Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that attach source metadata, confidence labels, and verification status to tax records, he helps keep TaxesLedger rates auditable and easier to refresh. Connect with him on LinkedIn. This is an educational calculator, not tax, accounting, or legal advice.

Data Sources: State DORs · Canada Revenue Agency · EU VAT authorities · Tax Foundation references

Frequently asked questions

Quick answers to the most common questions users ask.

Which country has the highest VAT in the world?

Among major economies, Hungary has the highest standard VAT rate at 27%. It is followed by Croatia, Denmark, Norway, and Sweden at 25%, and Finland at 25.5%. These are standard rates — most countries also apply reduced rates to essentials like food and books.

Which country has the lowest VAT?

In Europe, Switzerland has the lowest standard VAT at 8.1%, and within the European Union, Luxembourg is lowest at 17%. Globally, the United Arab Emirates applies just 5% VAT. Standard rates below 10% are rare.

What is the average VAT rate in the European Union?

The average standard VAT rate across the 27 EU member states is about 21.6%. Most EU countries fall between 19% and 25%, with the EU minimum standard rate set at 15% under EU law.

Which US state has the highest sales tax?

Louisiana has the highest average combined (state + local) sales tax at about 10.11%, followed by Tennessee and Arkansas. The US has no national sales tax — rates are set by states, counties, and cities.

Which US states have no sales tax?

Four states levy no state or local sales tax: Delaware, Montana, New Hampshire, Oregon. Alaska has no statewide sales tax but allows local sales taxes, so its average combined rate is above zero.

Do the US, Canada, and the EU use the same type of sales tax?

No. The United States uses a retail sales tax added at checkout and set locally. Canada uses federal GST (5%) combined with provincial HST, PST, or QST. The EU and most of the world use value-added tax (VAT), a multi-stage tax collected along the supply chain. The rates are not directly comparable in how they are administered.

Can I reuse or cite this tax-rate data?

Yes. This dataset is published under a Creative Commons Attribution (CC BY 4.0) license — you may reuse the rates in articles, reports, and tools as long as you credit TaxesLedger with a link back to this page. A downloadable CSV is provided above.

How often do VAT and sales tax rates change?

Standard VAT rates change occasionally — for example, Finland raised its standard rate to 25.5% in 2024 and Nova Scotia cut its HST to 14% in 2025. US local sales tax rates can change several times a year. This page reflects 2026 standard rates and is reviewed regularly against official sources.

🇪🇺 EU Commission📊 OECD🏛️ National tax authorities

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

International Tax Bodies

Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.

ec.europa.eu

Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.

oecd.org

Federal & National Sources

The official Internal Revenue Service tool for determining deductible state and local sales tax for federal income tax purposes.

irs.gov

Official government repository for quarterly state and local tax revenue statistics and government finance data.

census.gov

The official government opinion for South Dakota v. Wayfair, Inc., establishing modern economic nexus standards for remote sellers.

supremecourt.gov

Official Small Business Administration guidance on understanding federal and state tax obligations for small business owners.

sba.gov

The official inter-governmental organization facilitating the simplification of sales tax administration across 24 member states.

streamlinedsalestax.org

Professional & Industry Organizations

Professional accounting standards and resources for sales tax compliance, risk management, and audit defense.

aicpa.org

Intergovernmental agency facilitating state tax uniformity, nexus guidelines, and model tax statutes.

mtc.gov

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: May 15, 2026.

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