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 2026-09-27 — 155 jurisdictions, 18 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% | Reduced 7%, 5%, 2% | unverified* | official site |
| Anguilla | Goods and services tax | 13% | — | unverified* | official site |
| Argentina | VAT | 21% | Highest 27%, Reduced 10.5%, 2.5% | unverified* | — |
| 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% | — | unverified* | official site |
| 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% | unverified* | official site |
| Burkina Faso | VAT | 18% | — | unverified* | official site |
| Burundi | VAT | 18% | Reduced 10% | unverified* | official site |
| 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% | — | unverified* | official site |
| China | VAT | — | Standard 13% / 9% / 6%, Reduced 3% | unverified* | official site |
| Colombia | VAT (IVA) | 19% | Reduced 5% | unverified* | official site |
| 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% | unverified* | official site |
| 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 15%, 10% | unverified* | official site |
| 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 13% | unverified* | official site |
| DR Congo | VAT | 16% | — | unverified* | official site |
| Ecuador | VAT (IVA) | 12% | — | unverified* | official site |
| Egypt | VAT | 14% | Reduced 5% | unverified* | — |
| El Salvador | VAT | 13% | — | unverified* | official site |
| Estonia | VAT (KMKR / kaibemaks) | 20% | Reduced 9% | unverified* | official site |
| 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% | 2026-08-18 | 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 (FPA) | 24% | Reduced 13%, 6% | unverified* | official site |
| Guatemala | VAT (IVA) | 12% | Reduced 5% | unverified* | official site |
| 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) | 11% | — | unverified* | official site |
| 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) | 17% | Reduced 7.50% | unverified* | official site |
| Italy | VAT | 22% | Reduced 10%, 5%, 4% | unverified* | official site |
| Jamaica | General Consumption Tax | — | — | unverified* | official site |
| Japan | Consumption Tax | 15% | Reduced 10% | unverified* | official site |
| 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% | unverified* | official site |
| Lebanon | VAT (TVA) | 11% | — | unverified* | official site |
| Lesotho | VAT | 15% | Reduced 12%, 9% | unverified* | official site |
| Liberia | Goods and services tax | — | — | unverified* | official site |
| 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 14%, 10%, 7% | unverified* | official site |
| 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% | unverified* | official site |
| New Caledonie | VAT | 11% | Highest 22%, Reduced 6%, 3% | unverified* | official site |
| New Zealand | Goods and services tax | 15% | — | unverified* | official site |
| Nicaragua | VAT | 15% | — | unverified* | official site |
| Niger | VAT | 7.50% | — | unverified* | official site |
| Nigeria | VAT | 7.50% | — | unverified* | official site |
| North Macedonia | VAT | 18% | — | unverified* | official site |
| Norway | VAT (MVA) | 25% | Reduced 15%, 12%, 11.11%, 6% | unverified* | official site |
| Oman | VAT | 5% | — | unverified* | official site |
| Pakistan | Sales tax | 17% | — | unverified* | official site |
| 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 | VAT | 18% | — | unverified* | official site |
| 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 | 19% | Reduced 9%, 5% | unverified* | official site |
| 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 | — | Standard 15% / 5% | unverified* | official site |
| Senegal | VAT | 18% | — | unverified* | official site |
| Serbia | VAT | 20% | Reduced 10% | unverified* | official site |
| 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 9.50% | unverified* | official site |
| South Africa | VAT | 15% | — | unverified* | official site |
| South Korea | VAT | 10% | — | unverified* | official site |
| 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) | 7.70% | Reduced 3.7%, 2.5% | unverified* | official site |
| 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% | — | unverified* | official site |
| Ukraine | VAT | 20% | Reduced 7%, 10% | unverified* | official site |
| 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 | 15% | — | unverified* | official site |
| 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) |
* 137 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 | — |
| 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 | 2026-09-30 | Under Decree K.D.P. 168/2026 (published in the Official Gazette, Annex III(I), No. 6012, 27 March 2026), Cyprus's VAT Law was amended to impose a zero VAT rate on supplies of fresh, simply chilled or frozen meat and fish (specified CN tarif | — |
| Denmark | proposed | 2026-07-01 | The Danish government's 2026 budget proposal (FFL26) would cut VAT on books to 0% - covering printed books, and e-books and audiobooks with an ISBN, as well as printed sheet music - down from the 25% standard rate; time-limited streaming su | — |
| 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 | in-force | 2026-07-29 | The DGFiP published on 29 July 2026 revised administrative doctrine on the VAT rate applicable to transactions involving books (BOI-TVA-LIQ-30-10-40), open to public consultation until 30 September 2026. | BOI-TVA-LIQ-30-10-40 |
| Guernsey | proposed | 2028-01-01 | The States of Deliberation did not decide the 2026 Tax Reform Package at the sitting at which it was laid. | — |
| Hungary | in-force | 2026-09-15 | Act XLVIII of 2026 (Magyar Közlöny 2026/122) inserts two rows into Annex 3 of the Hungarian VAT Act, at the 5% rate from 15 September 2026: row 61, firewood in logs, stumps, brushwood, bundles or similar form (vtsz 4401 11, 4401 12); and ro | — |
| 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 brá ðabirgða 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 | in-force | 2026-08-01 | Malaysia's Sales Tax (Rate Of Sales Tax) (Amendment) Order 2026 [P.U.(A) 281], gazetted 31 July 2026, deletes tariff headings 89.01, 89.05, 89.06, 89.07 and 89.08 (ships, tugs, light-vessels, floating docks and other vessels) from the First | P.U. (A) 281/2026 |
| 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 | in-force | 2026-05-01 | Supplies of goods registered in the State Register of Medical Devices are removed from the 8% reduced VAT rate and revert to the 20% standard VAT rate from 1 May 2026, under Law No. 41 of 26 March 2026 amending the Tax Code. | 41/2026 |
| 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 | — |
| 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 | Poland's Council of Ministers adopted on 22 September 2026 a draft law raising VAT to 23% on selected non-alcoholic drinks containing at least 20% fruit, vegetable or fruit-and-vegetable juice, and on drinks with added caffeine or taurine: | — |
| 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 | — |
| 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 | 2026-07-01 | Real Decreto-ley 18/2026 (Boletín Oficial del Estado, published 30 June 2026) introduced a phased reduction of the Impuesto sobre Hidrocarburos (Hydrocarbon Tax) on gasoline and diesel — EUR 0.15/litre in July 2026, EUR 0.10/litre in August | — |
| 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 | enacted | 2026-10-01 | The Arkansas Department of Finance and Administration's list of local sales and use tax changes effective 1 October 2026 records countywide rate changes in Hempstead County (increase to 2.750%), Logan County (decrease to 1.500%) and Stone C | — |
| 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 | in-force | 2026-04-16 | National Assembly Resolution 19/2026/QH16 (adopted 12 April 2026) exempts gasoline, diesel, kerosene, mazut and aviation fuel from VAT declaration and payment at the sale and import stages, with input VAT remaining creditable, for the perio | — |
| 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