Indirect tax rates worldwide
This table lists the standard and reduced indirect tax rates — VAT, GST, sales tax, and equivalents — by jurisdiction. Each row shows when the figure was last confirmed against an official source, and rows verified through the weekly Last Week in Taxes scan link straight to the legal instrument or tax-authority page that carries the value.
Rate changes tracked by the weekly scan appear in the Tracked rate changes section below the table, including changes that are enacted but not yet in force.
Data updated 2026-10-12 — 156 jurisdictions, 54 independently confirmed against official sources. Maintained automatically from the weekly tax scan; values live in data/baselines/rates.json.
| Country | Tax | Standard rate | Other rates | Last confirmed | Source |
|---|---|---|---|---|---|
| Afghanistan | Sales Tax | 10% | Reduced 2% | unverified* | — |
| Albania | VAT | 20% | Reduced 6% | unverified* | — |
| Algeria | VAT | 19% | Reduced 14%, 9% | unverified* | — |
| Andorra | Indirect general tax | 4.50% | Highest 9.50%, Reduced 1%, 2.5% | unverified* | official site |
| Angola | VAT | 14% | 7% simplified regime, hotels and restaurants (conditions); 5% basic foods, farm inputs, industrial equipment (from 2026); 1% Cabinda (Annex III goods 14%) | 2026-10-15 | IVA Code art. 19 (Law 14/23); Law 14/25 art. 23 |
| Anguilla | Goods and services tax | 13% | — | unverified* | official site |
| Argentina | VAT (IVA) | 21% | Increased 27% (utilities to business customers); reduced 10.5%; 5% and 2.5% (publishers’ advertising, by turnover) | 2026-09-30 | InfoLEG — Ley de IVA (t.o. 1997), art. 28 and the article after it |
| Australia | Goods and services tax | 10% | — | unverified* | official site |
| Austria | VAT | 20% | Reduced 13%, 10%; super-reduced 4.9% on staple foods (from 1 Jul 2026); 19% in the Jungholz and Mittelberg enclaves (§10(4) UStG) | 2026-09-20 | USP — Steuersätze: 20% standard, reduced 4.9%, 10%, 13% (the 19% enclave rate r… |
| Azerbaijan | VAT | 18% | — | unverified* | official site |
| Bahamas | VAT | 10% | — | unverified* | official site |
| Bahrain | VAT | 10% | — | unverified* | official site |
| Bangladesh | VAT | 15% | Reduced 10%, 7.5%, 5%, 4.5%, 2.25%, 1.5% | unverified* | official site |
| Barbados | VAT | 17.50% | Highest 22%, Reduced 10% | unverified* | official site |
| Belarus | VAT | 20% | — | unverified* | official site |
| Belgium | VAT | 21% | Reduced 12%, 6%; 0% for qualifying news periodicals | 2026-09-24 | SPF Finances (Fisconetplus) — Royal Decree No. 20, art. 1 and Tables A–C |
| Benin | VAT | 18% | — | unverified* | official site |
| Bolivia | VAT (IVA) | 13% | — | unverified* | official site |
| Bosnia and Herzegovina | VAT | 17% | — | 2026-10-13 | UIO — VAT Law art. 23, single rate 17% |
| Botswana | VAT (14%) | 14% | — | unverified* | official site |
| Brazil | VAT (transitioning: ICMS/ISS/PIS/COFINS/IPI -> IBS/CBS/IS) | 17% | Reduced 12%, 7%, 2%, 1.65% | unverified* | official site |
| Bulgaria | VAT | 20% | Reduced 9% (hotel accommodation, books and periodicals, baby food and nappies); 0% under art. 66b | 2026-09-29 | State Gazette No. 102/2022 (9% rate, art. 66a); VAT Act art. 66 (20%) |
| Burkina Faso | VAT | 18% | — | unverified* | official site |
| Burundi | VAT (TVA) | 18% | Intermediate 10% (agricultural inputs, agricultural products processed in Burundi, listed foodstuffs, hotel services; sugar from 1 Jul 2026); 0% (exports, inte… | 2026-10-06 | OBR — VAT law Loi n°1/10 of 16 November 2020, art. 19 (scan, pp. 11–12); Financ… |
| Cambodia | VAT | 10% | — | unverified* | — |
| Cameroon | VAT | 19.50% | — | unverified* | official site |
| Canada | Goods and services tax / Harmonised Sales Tax | — | — | unverified* | official site |
| Cape Verde | VAT | 15% | — | unverified* | official site |
| Central African Republic | VAT | 19% | Reduced 5% | unverified* | official site |
| Chad | VAT | 18% | Reduced 9% | unverified* | official site |
| Chile | VAT (IVA) | 19% | None (single IVA rate; additional taxes such as the 15% art. 37 luxury tax are separate from IVA) | 2026-10-06 | BCN Ley Chile — D.L. 825 (Ley sobre Impuesto a las Ventas y Servicios), art. 14 |
| China | VAT | — | Standard 13% / 9% / 6%, Reduced 3% | unverified* | official site |
| Colombia | VAT (IVA) | 19% | Reduced 5%; 0% exempt (exento, with refund) | 2026-10-13 | Estatuto Tributario arts. 468, 468-1, 477 |
| Cook Islands | VAT | 15% | — | unverified* | official site |
| Costa Rica | VAT (IVA) | — | Standard 9% / 7% / 13%, Reduced 10%, 5% | unverified* | official site |
| Cote d'Ivoire | VAT | 18% | Reduced 9% | unverified* | official site |
| Croatia | VAT (PDV) | 25% | Reduced 13%, 5%; 0% on solar panels (from 1 Oct 2022) | 2026-09-29 | Porezna uprava — PDV: "Porezne stope PDV-a: 0% 5%, 13% i 25%" (VAT Act art. 38) |
| Cuba | Sales tax / Services tax | 10% | — | unverified* | official site |
| Cyprus | VAT | 19% | Reduced 9%, 5%, 3%; zero 0% | 2026-08-18 | Cyprus Tax Department (Tmima Forologias) |
| Czech Republic | VAT (DPH) | 21% | Reduced 12% (since 1 Jan 2024, replacing 15% and 10%) | 2026-09-30 | GFŘ — rate changes from 1 January 2024 (VAT Act § 47: 21% standard, 12% reduced) |
| Denmark | VAT (moms) | 25% | — | unverified* | official site |
| Djibouti | VAT | 10% | — | unverified* | official site |
| Dominica | VAT | 15% | Reduced 10% | unverified* | official site |
| Dominican Republic | VAT (ITBIS) | 18% | Reduced 16% (yogurt, butter, coffee, edible fats, sugar, cocoa and chocolate); 0% (exported goods) | 2026-10-15 | DGII Guía 7 (ITBIS), July 2026; Tax Code arts. 342, 345 |
| DR Congo | VAT | 16% | — | unverified* | official site |
| Ecuador | VAT (IVA) | 15% | Reduced 5% (construction materials); 8% (tourist services on decreed holidays); 0% (listed goods and services, exports) | 2026-10-15 | LRTI art. 65 — Executive Decree 198 (15% from 1 Apr 2024) |
| Egypt | VAT | 14% | Reduced 5% | unverified* | — |
| El Salvador | VAT | 13% | — | unverified* | official site |
| Estonia | VAT (käibemaks) | 24% | Reduced 13% (accommodation), 9% (books, medicines, press); 0% | 2026-09-30 | Riigi Teataja — Value-Added Tax Act § 15 |
| Eswatini | VAT | 14% | — | unverified* | official site |
| Ethiopia | VAT | 15% | — | unverified* | official site |
| Fiji | VAT | 12.5% | 0% | 2026-09-07 | Fiji Revenue & Customs Service — Tax Rates (Value Added Tax table: 2025 | 0%,… |
| Finland | VAT (ALV / arvonlisavero) | 25.5% | Reduced 13.5%, 10% (newspapers and magazines) | 2026-09-30 | Verohallinto (Finnish Tax Administration) |
| France | VAT (TVA) | 20% | Reduced 10%, 5.5%, 2.1% | unverified* | official site |
| Gambia | VAT | 15% | — | unverified* | official site |
| Germany | VAT (USt) | — | Standard 16% / 19%, Reduced 5%, 7% | unverified* | official site |
| Ghana | VAT | 12.50% | Reduced 3% | unverified* | official site |
| Greece | VAT (ΦΠΑ / FPA) | 24% | Reduced 13%, 6%, 4%; specified islands 17%, 9%, 4%, 3% (from 1 Jan 2026) | 2026-09-30 | AADE circular E.2113/2025 (Diavgeia) — VAT Code art. 26 |
| Guatemala | VAT (IVA) | 12% | None (single rate, included in the price; exports exempt with input refund). The 5% is the Pequeño Contribuyente regime on gross income, not a rate | 2026-10-15 | Ley del IVA (Decreto 27-92) arts. 10, 47 — SAT PDF via Internet Archive |
| Guinea | VAT | 18% | — | unverified* | official site |
| Guinea-Bissau | VAT | 15% | — | unverified* | — |
| Guyana | VAT | 14% | — | unverified* | official site |
| Haiti | VAT | 10% | — | unverified* | official site |
| Honduras | Sales Tax | 15% | Highest 18% | unverified* | official site |
| Hungary | VAT (AFA) | 27% | Reduced 18%, 5% | unverified* | official site |
| Iceland | VAT (VSK 24%) | 24% | Reduced 11% | unverified* | official site |
| India | Goods and services tax | 18% | Highest 28%, Reduced 12%, 5% | unverified* | official site |
| Indonesia | VAT (PPN) | 12% | Effective 11% on non-luxury supplies (12% x 11/12 base, PMK 131/2024); 12% of full price on PPnBM luxury goods; 0% exports | 2026-10-06 | DJP — PMK 131/2024 arts. 2-3 (12% rate; nilai lain 11/12 base), with UU 7/2021… |
| Iran | VAT | 8% | — | unverified* | official site |
| Ireland | VAT | 23% | Reduced 13.5%, second reduced 9%, livestock 4.8%, 0%; flat-rate farmers' addition 4.5% | 2026-09-23 | Revenue — Current VAT rates |
| Israel | VAT (Ma'am) | 18% | 0% (zero-rated); no reduced positive rate | 2026-10-14 | Kovetz HaTakanot 11179 — 18% from 1 Jan 2025 |
| Italy | VAT | 22% | Reduced 10%, 5%, 4% | unverified* | official site |
| Jamaica | General Consumption Tax | — | — | unverified* | official site |
| Japan | Consumption Tax (national 7.8% + local 2.2%) | 10% | Reduced 8% (6.24% + 1.76%): food and beverages excl. alcohol, dining-in and catering; subscription newspapers issued at least twice weekly | 2026-10-06 | NTA — Tax Answer No. 6303, consumption tax and local consumption tax rates (law… |
| Jersey | Goods and Services Tax | — | — | unverified* | official site |
| Jordan | Sales Tax | 16% | Reduced 8% | unverified* | official site |
| Kazakhstan | VAT | 16% | — | 2026-07-28 | Adilet — Official Legal Information System of the Republic of Kazakhstan |
| Kenya | VAT | — | Standard 14% / 16% | unverified* | official site |
| Kosovo | VAT | 18% | Reduced 8% | unverified* | — |
| Kyrgyzstan | VAT | 12% | — | unverified* | official site |
| Latvia | VAT (PVN) | 21% | Reduced 12%, 5% | 2026-09-30 | likumi.lv — Pievienotās vērtības nodokļa likums, s.41–42 |
| Lebanon | VAT (TVA) | 11% | — | unverified* | official site |
| Lesotho | VAT | 15% | Reduced 12%, 9% | unverified* | official site |
| Liberia | Goods and services tax | 13% | 15% telecommunications (per LRA); 0% exports; VAT at 15% scheduled to replace GST | 2026-10-13 | LRA — GST on goods and services 13% from 1 May 2026 |
| Lithuania | VAT (PVM) | 21% | Reduced 12%, 5% (9% abolished 1 Jan 2026) | 2026-09-24 | e-seimas — VAT Law (consolidated), Arts 2(32) and 19 |
| Luxembourg | VAT (TVA) | 17% | Intermediate 14%, reduced 8%, super-reduced 3% | 2026-09-23 | AED — loi TVA coordonnée au 1er janvier 2026, art. 39(3) |
| Madagascar | VAT | 20% | — | unverified* | official site |
| Malawi | VAT (17.5%) | 16.50% | — | unverified* | official site |
| Malaysia | Sales and service tax | — | Standard 10% / 6%, Reduced 5% | unverified* | official site |
| Mali | VAT | 18% | Reduced 5% | unverified* | official site |
| Malta | VAT | 18% | Reduced 12%, 7%, 5%; zero rate | 2026-08-24 | Malta Tax and Customs Administration — VAT Rates |
| Mauritius | VAT | 15% | — | unverified* | official site |
| Mexico | VAT (IVA) | 16% | — | unverified* | official site |
| Moldova | VAT (TVA) | 20% | — | unverified* | official site |
| Monaco | VAT | 20% | Reduced 10%, 5.5%, 2.1% | unverified* | official site |
| Montenegro | VAT (PDV) | 21% | Reduced 7% | unverified* | official site |
| Morocco | VAT (TVA) | 20% | Reduced 10% | 2026-10-14 | CGI 2026, art. 99 |
| Mozambique | VAT | 17% | — | unverified* | official site |
| Namibia | VAT | 15% | — | unverified* | official site |
| Nepal | VAT | 13% | Reduced 5% (household electricity above 50 units/month; ride-sharing fares), 0% | 2026-08-18 | Inland Revenue Department (IRD), Nepal — VAT Act 2052 s.7(1), consolidated |
| Netherlands | VAT (BTW) | 21% | Reduced 9%; 0% (Tabel II: exports, intra-EU supplies, solar panels on dwellings) | 2026-09-30 | Belastingdienst — VAT tariffs: "There are 3 VAT tariffs in the Netherlands: 0%… |
| New Caledonie | VAT | 11% | Highest 22%, Reduced 6%, 3% | unverified* | official site |
| New Zealand | Goods and services tax | 15% | 0% (zero-rated); commercial accommodation after 4 weeks taxed on 60% of value | 2026-10-13 | Inland Revenue — GST rate 15% from 1 Oct 2010 |
| Nicaragua | VAT | 15% | — | unverified* | official site |
| Niger | VAT | 7.50% | — | unverified* | official site |
| Nigeria | VAT | 7.5% | 0% (zero-rated, NTA s.187) | 2026-10-14 | Nigeria Tax Act 2025, s.148 |
| North Macedonia | VAT | 18% | — | unverified* | official site |
| Norway | VAT (MVA) | 25% | Reduced 15% (foodstuffs, water and wastewater), 12% (passenger transport, accommodation, cinema and other listed services), 11.11% (wild marine resources) | 2026-09-30 | Stortingsvedtak om merverdiavgift for 2026 (FOR-2025-12-18-2752), from 1 Januar… |
| Oman | VAT | 5% | — | unverified* | official site |
| Pakistan | Sales tax | 18% | Further tax 4% on supplies to unregistered persons; reduced rates under the Eighth Schedule; services taxed by provinces (Sindh 15%, Khyber Pakhtunkhwa 15%, IC… | 2026-09-29 | FBR — Sales Tax Act 1990 s.3(1) and (1A), consolidated to 30.06.2024; unchanged… |
| Panama | ITBMS | 7% | Highest 15%, 10% | unverified* | official site |
| Papua New Guinea | Goods and services tax | — | — | unverified* | official site |
| Paraguay | IVA | 10% | Reduced 5% | unverified* | official site |
| Peru | IGV (with IPM) | 18% | IGV 15.5% + IPM 2.5% in 2026; small restaurants/hotels 10.5% in 2026 (IGV 8% + IPM) | 2026-10-14 | SUNAT — IGV rate (Law 32387 schedule) |
| Philippines | VAT | 12% | Highest 18% | unverified* | official site |
| Poland | VAT | 23% | Reduced 8%, 5% | unverified* | official site |
| Portugal | VAT | 23% | Reduced 13%, 6% | unverified* | official site |
| Puerto Rico | Sales Tax | 11.50% | Reduced 4% | unverified* | official site |
| Romania | VAT | 21% | Reduced 11% (from 1 Aug 2025, replacing 9% and 5%) | 2026-09-30 | Law 141/2025 (Fiscal Code art. 291: 21% standard, 11% reduced, from 1 August 20… |
| Russia | VAT | 22% | Reduced 10%, 0%; simplified-regime 5%, 7% | 2026-08-18 | Federal Tax Service of Russia (FNS) |
| Rwanda | VAT (18%) | 18% | — | unverified* | official site |
| Saudi Arabia | VAT | 15% | 0% (zero-rated) | 2026-10-13 | ZATCA — VAT Law Art 2 (15% from 1 Jul 2020) |
| Senegal | VAT | 18% | — | unverified* | official site |
| Serbia | VAT | 20% | Special rate 10% | 2026-10-14 | VAT Law (consolidated through 80/2026), art. 23 |
| Seychelles | VAT | 15% | — | unverified* | official site |
| Sierra Leone | Goods and services tax | — | — | unverified* | official site |
| Singapore | Goods and services tax | — | — | unverified* | [official site](https://www.iras.gov.sg/taxes/goods-services-tax-(gst) |
| Slovakia | VAT | 20% | Reduced 10% | unverified* | official site |
| Slovenia | VAT | 22% | Reduced 9.5%, 5% | 2026-09-29 | FURS — Stopnje DDV, 14th edition, June 2026 |
| South Africa | VAT | 15% | — | unverified* | official site |
| South Korea | VAT | 10% | 0% (zero-rated supplies); no reduced rate | 2026-09-30 | law.go.kr — Value-Added Tax Act Art 30 |
| South Sudan | Sales Tax | 10% | — | unverified* | official site |
| Spain | VAT (IVA) | 21% | Reduced 10%, 4% | unverified* | official site |
| Sri Lanka | VAT | 18% | — | 2026-07-17 | Inland Revenue Department, Sri Lanka |
| St Lucia | VAT | 12.50% | Reduced 10% | unverified* | official site |
| Sudan | VAT | 17% | — | unverified* | official site |
| Sweden | VAT (moms) | 25% | Reduced 12%, 6%; food 6% from 1 Apr 2026, back to 12% on 1 Jan 2028 | 2026-09-24 | Riksdagen — Mervärdesskattelag (2023:200), 9 kap. |
| Switzerland | VAT (MWST/TVA/IVA) | 8.1% | Reduced 2.6%; accommodation 3.8% | 2026-10-13 | ESTV — VAT rates since 1 Jan 2024 |
| Taiwan | Business tax (value-added) | 5% | 0% (zero-rated); non-value-added rates 0.1%–25% for specified businesses | 2026-10-13 | Value-added and Non-value-added Business Tax Act Arts 10–13 |
| Tanzania | VAT | 18% | — | unverified* | official site |
| Thailand | VAT | 7% | — | unverified* | official site |
| Togo | VAT | 18% | — | unverified* | official site |
| Trinidad and Tobago | VAT | 12.50% | — | unverified* | official site |
| Tunisia | TVA | 19% | Reduced 13%, 7% | unverified* | official site |
| Türkiye | VAT | 20% | Reduced 10%, 1% | 2026-09-07 | Resmî Gazete No. 32241, 7 July 2023 — Cumhurbaşkanı Kararı 7346 |
| Uganda | VAT | 18% | Zero 0%: exports, Ugandan-manufactured medicines, cereals grown and milled in Uganda (Fourth Schedule) | 2026-10-06 | URA — Value Added Tax (standard rate 18%, VAT Act Cap. 344; VAT (Rate of Tax) O… |
| Ukraine | VAT | 20% | Reduced 14%, 7%; 0% | 2026-10-13 | Tax Code of Ukraine, arts. 193.1 and 194.1.1 |
| United Arab Emirates | VAT | 5% | — | 2026-07-16 | Federal Tax Authority (FTA) |
| United Kingdom | VAT | 20% | Reduced 5% | unverified* | official site |
| Uruguay | VAT (IVA) | 22% | Reduced 10% | unverified* | official site |
| Uzbekistan | VAT | 12% | 0% (exports, Chapter 36); optional simplified 6% on turnover for catering, trade and services, 1 Jun 2026 – 1 Jan 2030 (Decree UP-100) | 2026-10-15 | Tax Code art. 258 (Law ZRU-812, 12% from 1 Jan 2023) |
| Vanuatu | VAT | 15% | — | unverified* | official site |
| Venezuela | VAT (IVA) | 12% | Highest 15%, 10%, Reduced 8% | unverified* | official site |
| Vietnam | VAT (GTGT) | 10% | Temporarily 8% to 31 Dec 2026 (Resolution 204/2025/QH15); reduced 5%; zero 0%; direct method 1-5% of revenue | 2026-08-26 | Law on Value Added Tax No. 48/2024/QH15, Cong Bao |
| Zambia | VAT | 16% | — | unverified* | official site |
| Zimbabwe | VAT | 15.5% | — | 2026-07-27 | Zimbabwe Revenue Authority (ZIMRA) |
* 102 rows are legacy values pending independent re-verification; rows with a date in Last confirmed were verified against the linked official source on that date.
Tracked rate changes from the weekly feed
Every entry below was frozen from an official source by the weekly Last Week in Taxes scan and re-verified independently.
| Jurisdiction | Status | Effective | What changed | Source |
|---|---|---|---|---|
| Armenia | enacted | 2027-02-01 | Law HO-295-N of 3 July 2026 amending the RA Tax Code rewrites the excise-tax rate table in Article 88 with rates applying from 1 February 2027, 1 January 2028 and 1 January 2029, and extends the definition of tobacco products in Article 87( | — |
| Austria | in-force | 2026-07-01 | Austria introduced a new super-reduced VAT rate of 4.9% (down from the 10% reduced rate) on supplies and imports of certain staple foods - milk, butter, fresh eggs, fresh and frozen vegetables and selected fruit, rice, wheat flour and semol | — |
| Bangladesh | enacted | 2026-07-01 | Bangladesh's National Board of Revenue issued SRO No. 147-Ain/2026/352-Mushak, gazetted 7 June 2026 under section 126(1) of the Value Added Tax and Supplementary Duty Act 2012, exempting NBR-registered startup establishments (as defined in | SRO No. 147-Ain/2026/352-Mushak |
| Belgium | in-force | 2026-03-01 | The same Arrêté royal of 14 February 2026 (Numac 2026001322) abrogates Table B, heading III (plant-protection products) of Royal Decree No. 20 from 1 March 2026, so those products move from the 12% rate to the standard 21% rate. | — |
| Bhutan | in-force | 2026-06-25 | The Goods and Services Tax (Amendment) Act of Bhutan 2026 adds fresh butter, further categories of rice, further categories of cooking oils and automatic wheelchairs to the list of exempt supplies in Schedule IV(C) of the GST Act of Bhutan | GST (Amendment) Act of Bhutan 2026 |
| Bolivia | enacted | — | Bolivia enacted Ley N. 1733 (Ley de Alivio Tributario) on 27 May 2026, reforming the way IVA is calculated from 'por dentro' (13% embedded, effective ~14.94%) to 'por fuera' (13% added transparently to the net price). | — |
| Botswana | in-force | 2026-07-30 | In a public notice dated 30 July 2026, the Botswana Unified Revenue Service informed private healthcare service providers, medical aid schemes and the public that the charging of VAT on medical services is suspended pending consultation wit | — |
| Bulgaria | proposed | 2027-01-01 | The draft law amending the Bulgarian VAT Act (consultation 12733-K, open 23 September to 23 October 2026) would add article 173(16): supplies exempted from VAT under article 20 of Council Regulation (EU) 2025/1106 (the SAFE defence instrume | — |
| Burundi | in-force | 2026-07-01 | Burundi's 2026/2027 Finance Law (article 90) applies a VAT rate of 10% to imported or locally produced sugar, abolishes the consumption tax on sugar, sets customs duty on sugar at 25%, and includes consumption taxes of all kinds in the VAT | — |
| Canada (British Columbia) | in-force | 2026-10-01 | British Columbia Order in Council No. 408/2026, approved 21 September 2026 under the Provincial Sales Tax Act ss. 236 and 241, (a) effective 30 September 2026 amends B.C. Reg. 114/2026 by repealing section 4 of Schedule 1 and section 4 of S | — |
| Croatia | enacted | 2026-08-01 | The Council of the European Union adopted an implementing decision on 10 July 2026 (Council document ST-10873/26) authorising Croatia, under Article 19 of Directive 2003/96/EC, to apply excise duty on motor fuels below the Directive's minim | ST-10873/26 |
| Cuba | enacted | 2026-08-11 | Cuba's Ministry of Finance and Prices issued Resolucion 172/2026, published in Gaceta Oficial No. 65 Ordinaria on 4 August 2026 and in force from 11 August 2026, setting revised Impuesto Especial a Productos y Servicios rates on sales in US | 172/2026 |
| Cyprus | enacted | 2026-10-01 | Cyprus's Council of Ministers issued the Value Added Tax (Amendment of the Fifth and Sixth Schedules) (No. 3) Order 2026 (Κ.Δ.Π. 354/2026, Official Gazette Annex III(I) No. 6050, 30 September 2026). | — |
| Czech Republic | enacted | 2027-01-01 | Part Three of the Czech act on sales records (Sněmovní tisk 189, signed by the President on 17 September 2026 and sent for publication in the Sbírka zákonů on 1 October 2026) amends Annex 2 of the VAT Act so that the reduced-rate catering i | — |
| Denmark | proposed | 2027-07-01 | The Danish government tabled bill L 36 (2026/1) on 7 October 2026, re-tabling the lapsed L 125, which would introduce zero VAT on books from 1 July 2027. | — |
| DR Congo | enacted | — | Implementing the Loi de Finances n. 25/060 du 29 decembre 2025 pour l’exercice 2026, DR Congo’s Direction Generale des Impots updated the VAT taxation groups used in certified enterprise invoicing systems by Communique Officiel N. 01/010/DG | 01/010/DGI/DG/DESCOM/FACNO-TVA/NB/2026 |
| Egypt | in-force | 2026-07-29 | Law No. 149 of 2026 amending the VAT Law issued by Law No. 67 of 2016, published in Official Gazette No. 30 bis (a) of 28 July 2026 and in force the day following publication, added a new item 17 to the first schedule of goods and services | 149/2026 |
| Fiji | enacted | 2026-09-01 | Fiji introduced a Tourism Services Tax at 5% under the 2026-2027 National Budget, applying to licensed tourism operators with annual turnover above FJD 2 million. | — |
| Finland | in-force | 2026-01-01 | Under Law 1358/2025 (Laki arvonlisäverolain 85 §:n muuttamisesta), signed in Helsinki on 22 December 2025 and in force from 1 January 2026, the lower reduced VAT rate on the goods and services listed in section 85 of Finland's VAT Act (incl | 1358/2025 |
| France | proposed | 2027-01-01 | Article 16 of the projet de loi de finances pour 2027 (n° 3210, registered 1 October 2026) would delete the ninth and tenth lines of the rate table in article L. 213-230 of the Code des impositions sur les biens et services and repeal artic | — |
| Guatemala | enacted | 2026-10-01 | Guatemala's Congress approved Decreto 22-2026, published 30 September 2026, temporarily exempting premium and regular gasoline and diesel/gas oil from IVA and from the tax on distribution of crude oil and petroleum derivatives (IDP) from 1 | — |
| Guernsey | proposed | — | On 2 October 2026 the States of Deliberation carried, 20 votes to 19 with 1 'ne vote pas', Proposition 1A (inserted by Amendment 55) to P.2026/49 'Tax Reform 2026'. | — |
| Hungary | enacted | 2027-01-01 | Under Act LV of 2024, Hungary's 5% reduced VAT rate for sales of new homes applies until 31 December 2026 and is withdrawn from 1 January 2027. | — |
| Iceland | enacted | 2026-09-01 | Iceland's temporary 11% VAT rate on petrol and diesel, introduced by Lög nr. 34/2026 which added ákvæði til bráðabirgða XLIX to VAT Act nr. 50/1988, applies only from 1 May 2026 to 31 August 2026. | Lög nr. 34/2026 |
| India | in-force | 2026-05-01 | CBIC issued Notification No. 01/2026-Central Tax (Rate) (with parallel Integrated Tax (Rate) and Union Territory Tax (Rate) notifications), dated 30 April 2026, reclassifying non-alcoholic beverages under tariff heading 2202: fruit-juice-ba | 01/2026-Central Tax (Rate) |
| Ireland | enacted | 2026-07-01 | Finance Act 2025 (Act No. 18 of 2025), section 71, amends section 46 of the VAT Consolidation Act 2010 so that from 1 July 2026 the 9% second reduced rate of VAT applies to food and drink for human consumption supplied as part of a restaura | 18/2025 |
| Isle of Man | enacted | 2026-10-01 | The Isle of Man Treasury confirmed that, mirroring a UK announcement of the same day and in line with the Isle of Man's obligations under the Customs and Excise Agreement to maintain the same VAT rates as the United Kingdom, the VAT rate on | — |
| Japan | proposed | 2027-04-01 | Japan Cabinet decided, on 15 September 2026, an outline titled Outline on the Temporary Reduction of the Consumption Tax Rate on Food and Beverages and the Introduction of a Worker Burden Reduction Support Payment. | — |
| Kazakhstan | enacted | 2027-01-01 | Article 503(2) of Kazakhstan's new Tax Code (No. 214-VIII ZRK, signed 18 July 2025, in force 1 January 2026) sets a reduced VAT rate for medicines and medical devices: 5 per cent from 1 January 2026, rising to 10 per cent from 1 January 202 | 214-VIII ZRK |
| Kenya | in-force | 2026-04-15 | Kenya temporarily cut VAT on petroleum products (super petrol, diesel, illuminating kerosene) from 16% to 8% to ease fuel-price pressure. | — |
| Latvia | enacted | 2026-07-01 | The Saeima adopted amendments to the Value Added Tax Law on 3 December 2025 introducing a one-year pilot under which a 12% reduced VAT rate (down from the 21% standard rate) applies to certain basic food products - bread, fresh sterilised o | — |
| Liberia | in-force | 2026-05-01 | Liberia's standard Goods and Services Tax (GST) on services rose from 12% to 13% from 1 May 2026 under the Tax Amendment Act (approved 24 March 2026, published 1 April 2026). | — |
| Lithuania | proposed | 2027-01-01 | A bill registered in the Seimas on 17 September 2026 as No. XVP-1853, sponsored by Member of the Seimas Arvydas Anušauskas, would add paragraph 3¹ to Article 19 of the Law on VAT No. IX-751 to apply a reduced 9% rate to heat energy supplied | — |
| Madagascar | enacted | 2026-07-16 | Madagascar's amending finance law for 2026, Loi n. 2026-004, promulgated 16 July 2026, makes seven VAT changes to the Code des Impots: luxury rice (HS 1006.30.10) moves from exempt to a new 5% reduced rate; kerosene (petrole lampant, HS 271 | 2026-004 |
| Malaysia | proposed | 2027-01-01 | Malaysia's Budget 2027, tabled 9 October 2026, proposes moving elderly care services from Group C to a new item under Group I of the First Schedule to the Service Tax Regulations 2018, cutting the service tax rate on them from 8% to 6% and | — |
| Maldives | in-force | 2025-07-01 | Maldives tourism-sector GST (TGST) rose from 16% to 17% with effect from 1 July 2025, under the Seventh Amendment to the Goods and Services Tax Act (Law No. 10/2011), Act No. 20/2024, ratified on 5 November 2024. | Act No. 20/2024 |
| Mauritius | enacted | 2026-10-01 | Section 25(r)(xiii) adds new item 97 to the First Schedule of the VAT Act, exempting the supply of services by a holder of a management licence under the Financial Services Act to corporations holding a Global Business Licence, to trusts wh | 14/2026 |
| Moldova | proposed | 2027-01-01 | The Government of Moldova approved on 8 September 2026 and sent to Parliament the 2027 fiscal and customs policy bill (draft law amending certain normative acts on simplification of fiscal and customs legislation). | — |
| Nepal | enacted | 2026-07-17 | The Finance Bill 2083, approved by Nepal's House of Representatives on 19 June 2026, introduces 5% VAT on electricity supplied to final consumers above 50 units per month (first 50 units exempt) and 5% VAT on ride-hailing/ride-sharing platf | — |
| Netherlands | proposed | 2028-01-01 | As part of the Belastingplan 2027 (2027 Tax Plan) submitted to the Tweede Kamer on 15 September 2026, the Dutch cabinet proposes to abolish the reduced 9% VAT rate for ornamental horticultural products (cut flowers, plants, flower bulbs) an | — |
| New Zealand | proposed | 2027-04-01 | The Taxation (Annual Rates for 2026-27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill, introduced on 10 September 2026 and at first reading as at 15 September 2026, proposes (clause 151) to zero-rate supplies of | — |
| North Macedonia | in-force | 2026-09-29 | North Macedonia's Government decided on 28 September 2026 (Official Gazette no. 228/2026; decision no. 57-7705/4) to amend its decision on the goods and period for the preferential VAT rate (Official Gazette no. 214/26). | — |
| Oman | enacted | 2026-10-01 | The Oman Tax Authority issued Decisions No. 223/2026, 224/2026 and 225/2026 (dated 22 September 2026, published in Official Gazette Issue 1667 on 27 September 2026) specifying goods and supplies subject to VAT at 0%: basic food items (Decis | — |
| Philippines | in-force | 2026-04-17 | President Marcos issued Executive Order No. 114 (signed 16 April 2026) temporarily suspending excise taxes on LPG (except as petrochemical raw material) and kerosene (except aviation fuel) for three months, pursuant to RA 12316. | — |
| Poland | proposed | 2027-01-01 | The Polish government bill amending the VAT Act to end preferential VAT on non-alcoholic equivalents of alcoholic drinks and on energy drinks, and to raise VAT to 23% on certain non-alcoholic drinks containing at least 20% fruit, vegetable | — |
| Qatar | in-force | 2026-07-06 | Qatar's General Tax Authority implemented a tiered volumetric excise tax mechanism on sweetened drinks under Law No. (2) of 2026, amending certain provisions of the Excise Tax Law, effective 6 July 2026. | 2/2026 |
| Saint Kitts and Nevis | enacted | 2026-08-28 | Saint Kitts and Nevis' government confirmed 'Discounted VAT Rate Days' (DVRD) for the Summer/back-to-school period on Friday 28 and Saturday 29 August 2026, under the same recurring scheme used at Easter (17 April 2026) and Christmas (11 an | — |
| Saint Lucia | enacted | 2026-06-01 | Saint Lucia's House of Assembly (23 June 2026) and Senate (2 July 2026) approved by affirmative resolution (S.I. No. 140 of 2026, dated 6 July 2026) a draft Value Added Tax (Amendment of Schedule 1) Order zero-rating cement, structural ceil | — |
| Serbia | enacted | 2026-09-01 | Serbia's National Assembly adopted the Law on Amendments to the Excise Law (act no. 2590-26), published together with a wider tax-law package in Sluzbeni glasnik RS br. 80/2026 of 1 September 2026. | — |
| Slovakia | in-force | 2026-01-01 | Since 1 January 2026, Slovakia moved a range of foods with high sugar or salt content, including sweetened non-alcoholic beverages, from the 19% reduced VAT rate to the 23% standard rate, per laws 261/2025 Z. z. | 261/2025 Z. z. |
| South Africa | enacted | 2026-01-01 | The Taxation Laws Amendment Act 5 of 2026 (Government Gazette 54448, 1 April 2026) inserted a new section 12(h)(iv) into the VAT Act 89 of 1991 exempting the supply of any goods or services by a school registered or provisionally registered | 5 of 2026 |
| Spain | enacted | 2026-12-01 | Real Decreto-ley 29/2026 of 6 October 2026 (BOE no. 249, 7 October 2026, BOE-A-2026-20823; in force 8 October 2026) amends the VAT Act (Ley 37/1992) with effect from 1 December 2026: furnished apartment or dwelling lettings with hotel-type | — |
| Sri Lanka | enacted | 2026-07-01 | Sri Lanka VAT (Amendment) Bill No. 31, gazetted 29 April 2026, raises the VAT rate on financial services from 18% to 20.5% effective 1 July 2026 for banks and financial institutions, consolidating the previous 18% VAT and the 2.5% Social Se | No. 31 |
| Sweden | enacted | 2026-07-01 | Sweden reduced the VAT rate on admission to dance events from 25% to 6%, aligning with the existing 6% rate for concerts, theatre and ballet. | — |
| Switzerland | proposed | 2028-01-01 | Switzerland's Federal Council has scheduled a mandatory national referendum for 29 November 2026 on the Federal Decree of 19 June 2026 (BBl 2026 1757) on additional financing of the AHV old-age pension system through an increase in VAT; bot | BBl 2026 1757 |
| Tajikistan | enacted | 2027-01-01 | Tajikistan's Tax Code (Article 397(4), transitional provisions) sets the value-added tax rate under Article 264(1)(1) at 14 percent for the period from 1 January 2024 to 31 December 2026, stepping down to 13 percent from 1 January 2027. | — |
| Thailand | enacted | 2026-10-01 | Thailand’s Royal Decree issued under the Revenue Code on the Reduction of the Value Added Tax Rate (No. 807) B.E. 2569, published in the Royal Gazette on 23 August 2026, repeals section 4 of Royal Decree No. 646 B.E. 2560 (as amended by No. | 807 B.E. 2569 |
| Türkiye | in-force | 2026-08-13 | Turkey's Presidential Decision No. 11606 (Resmî Gazete No. 33339, 13 August 2026) redetermines the Special Consumption Tax (ÖTV) amounts on diesel-type fuel goods under GTIP codes 2710.19.43.00.11 and 2710.20.11.00.11 (Law No. 4760, List I, | 11606 |
| United Kingdom | enacted | 2026-10-01 | The Value Added Tax (Supplies of Domestic Electricity) Order 2026, S.I. 2026 No. 987, was made by the Treasury on 7 September 2026 and laid before the House of Commons on 8 September 2026, and comes into force on 1 October 2026. | — |
| United States — Nebraska | enacted | 2027-01-01 | Nebraska Department of Revenue notice: for the calendar quarter beginning 1 January 2027 the village of Winside (city code 276-528) starts a 1% local sales and use tax, and Eagle and Hay Springs each increase their local rate from 1% to 1.5 | — |
| Uruguay | enacted | 2026-10-01 | Decree No. 235/026 of 1 October 2026 extends to 30 April 2027 the 9-percentage-point VAT rate reduction (Law 17.934, Decree 318/021) for tourism-linked services paid by credit card, debit card or e-money instrument: restaurant/bar/cafe and | — |
| Uzbekistan | enacted | 2026-06-01 | Presidential Decree No. UP-100 of Uzbekistan introduces an optional simplified 6% VAT rate for businesses in public catering, retail trade, and services sectors, in place of the standard 12% VAT plus corporate income tax. | UP-100 |
| Vietnam | enacted | 2027-01-01 | National Assembly Resolution 204/2025/QH15 on VAT reduction applies a 2-point cut (10% to 8%) to goods and services under Article 9(3) of VAT Law 48/2024/QH15, except telecommunications, financial, banking, securities, insurance, real estat | — |
| Zimbabwe | in-force | 2026-01-01 | Zimbabwe's standard VAT rate rose from 15% to 15.5% with effect from 1 January 2026 under the Finance Act, 2025 (Act No. 7 of 2025). | — |
Related resources
- VAT registration thresholds by country
- E-invoicing status and networks worldwide
- What each country calls its VAT
- Country tax guides — deep dives with registration, filing, invoicing, and penalties
- Last Week in Taxes — the weekly change feed these rows are verified against