What are the standard VAT and GST rates by country in 2026?
The standard VAT or GST rate ranges from 9% in Singapore to 25.5% in Finland across the 17 countries we ranked. In Finland, tax makes up 20.3% of what you pay at the till. In Singapore it's 8.3%.
Europe sits at the top. The EU countries in our list average 22.1%, and 10 of the 17 ranked countries charge a standard rate of 20% or more. The lower rates are mostly in Asia and the Pacific: 10% in Australia, 11% effective in Indonesia, 9% in Singapore.
How we worked out these numbers
Each country on this list has its own VAT or GST calculator on this site, and we ran every one of them the same way: add tax to a price of 1,000 before tax, in that country's own currency. The rate we report is simply the tax the calculator added, divided by 1,000.
We didn't convert any currencies. A price of 1,000 means 1,000 pounds in the UK, 1,000 euros in Germany and 1,000 rupees in India, so the tax amounts in the table are in local money. Because the rate is a percentage, it compares directly across countries without any exchange rate.
For the lowest reduced rate, we ran each calculator through every rate option it offers and kept the smallest one above zero. Zero-rated and exempt supplies are left out of that column.
Two countries need a note.
Canada. The Canada GST and HST calculator takes the provincial share as an input you set yourself, so we ran it with the federal GST only, 5%. Shoppers in HST provinces pay a combined rate, and others pay a separate provincial sales tax, so we've shown Canada in the table but left it out of the rankings.
Indonesia. The statutory PPN rate is applied to a reduced base for ordinary, non-luxury goods, which gives the 11% effective rate shown. Luxury goods pay the full rate on the full price, plus a separate luxury goods tax.
VAT rates by country in 2026
Click any column heading to sort. The tax and shelf price columns are in each country's own currency.
VAT and GST rates in 18 countries, and the tax on a 1,000 price
Download CSVTax added to a net price of 1,000 in each country's own currency (not converted). Standard rate unless stated. Lowest reduced rate excludes zero-rated and exempt supplies.
| Finland | EUR | 25.50% | 255 | 1,255 | 20.3% | 10.00% | Second reduced 10% (newspapers and magazines only) | n/a |
| Sweden | SEK | 25.00% | 250 | 1,250 | 20.0% | 6.00% | Super-reduced 6% (books, newspapers, passenger transport, culture) | n/a |
| Norway | NOK | 25.00% | 250 | 1,250 | 20.0% | 12.00% | Persontransport, overnatting, kino, idrett 12% | n/a |
| Ireland | EUR | 23.00% | 230 | 1,230 | 18.7% | 9.00% | Second reduced (9%) | n/a |
| Italy | EUR | 22.00% | 220 | 1,220 | 18.0% | 4.00% | Minimum (4%) | n/a |
| Spain | EUR | 21.00% | 210 | 1,210 | 17.4% | 4.00% | Super-reduced (4%) | n/a |
| Netherlands | EUR | 21.00% | 210 | 1,210 | 17.4% | 9.00% | Reduced (9%) | n/a |
| United Kingdom | GBP | 20.00% | 200 | 1,200 | 16.7% | 5.00% | Reduced (5%) | n/a |
| France | EUR | 20.00% | 200 | 1,200 | 16.7% | 2.10% | Particular (2.1%) | n/a |
| Turkey | TRY | 20.00% | 200 | 1,200 | 16.7% | 1.00% | 1%, list (I): basic foods, newspapers, certain leasing | n/a |
| Germany | EUR | 19.00% | 190 | 1,190 | 16.0% | 7.00% | Reduced 7% (ermäßigter Steuersatz, §12 Abs.2) | n/a |
| India | INR | 18.00% | 180 | 1,180 | 15.3% | 5.00% | 5% (Merit rate: essentials, packaged food, footwear/apparel under threshold) | n/a |
| New Zealand | NZD | 15.00% | 150 | 1,150 | 13.0% | n/a | n/a | n/a |
| Philippines | PHP | 12.00% | 120 | 1,120 | 10.7% | n/a | n/a | n/a |
| Indonesia | IDR | 11.00% | 110 | 1,110 | 9.9% | n/a | n/a | Effective rate on non-luxury supplies; luxury goods pay the full statutory rate plus PPnBM |
| Australia | AUD | 10.00% | 100 | 1,100 | 9.1% | n/a | n/a | n/a |
| Singapore | SGD | 9.00% | 90 | 1,090 | 8.3% | n/a | n/a | n/a |
| Canada (federal GST only) | CAD | 5.00% | 50 | 1,050 | 4.8% | n/a | n/a | Provincial HST, PST or QST not included |
n/a means the column does not apply to that row.
How much does VAT add to a purchase?
The rate is charged on the price before tax, but what you see in a shop is the price after tax. That's why the share of the shelf price that is tax is always smaller than the headline rate.
In the UK, VAT at 20% makes up 16.7% of a VAT-inclusive price, not 20%. In Finland, at 25.5%, it's 20.3%. In Australia, GST at 10% is 9.1% of the price.
This trips people up when they try to work backwards. Knocking 20% off a UK price that includes VAT doesn't give you the price before VAT; it gives you too little. Every calculator linked here handles that for you in "remove VAT" mode.
Reduced VAT rates on food and everyday goods
Almost every European country on this list taxes some things at less than the standard rate. What qualifies varies a lot, which is why the "what the reduced rate is called" column matters as much as the number.
France's lowest rate, 2.1%, applies to a short list of items such as some medicines and press publications. Sweden's 6% covers books, newspapers, passenger transport and culture, and from April 2026 its groceries are taxed at a lower rate too. Norway has two reduced classes, with its lowest at 12% for transport, hotels and cultural events. Ireland's 9% rate covers parts of hospitality.
India is different again. Its standard GST is 18%, with a 5% merit rate for essentials, a nil rate for some basics and a much higher rate for goods it treats as harmful or luxury.
The UK has a 5% reduced rate for things like domestic energy, and a zero rate for most food and children's clothing. Zero-rated isn't the same as exempt: a business selling zero-rated goods still reclaims the VAT on what it buys.
Which country has the highest VAT?
Of the countries we ranked, Finland at 25.5%. Sweden and Norway follow at 25% and 25%, then Ireland at 23%.
The Nordic countries combine high VAT with high public spending, and VAT there is a large part of how that's paid for. That's worth keeping in mind when comparing price tags: a shelf price in Helsinki includes a much bigger slice of tax than one in Singapore.
What these numbers leave out
These calculators apply national rates. They don't model local taxes on top, excise duties on fuel, alcohol and tobacco, or the many special schemes for small businesses, margin goods or tourists. Several countries also refund VAT to visitors on goods they take home, which isn't reflected here.
Rates change. Finland, Sweden, the Netherlands and Ireland all made changes during 2026, and the calculators reflect the rates in force on the date shown at the top of this page.
The US doesn't have a VAT at all. Sales tax is set by states and local governments instead and is added at the till rather than built into the price. Use the sales tax calculator for US purchases.
Working out VAT on your own purchase
Pick the country's calculator, enter the price and choose whether it already includes tax. The UK VAT calculator, Germany VAT calculator, Finland VAT calculator, India GST calculator and Australia GST calculator all add or remove tax at every rate the country uses, and several also check whether a business has to register.

