Worldwide VAT
Selling across borders? See the VAT rate, the registration threshold and the rules that apply in each country. Click a country for the details.
- 10% or less47 countries
- Up to 15%56 countries
- Below 20%50 countries
- 20% or more45 countries
- Varies3 countries
- No VAT16 countries
All 217 countries in a table
| Country | Standard rate | Registration threshold |
|---|---|---|
| Afghanistan | 10% | AFN 150,000,000 |
| Albania | 20% | No threshold; mandatory registration for all businesses performing taxable supplies |
| Algeria | 19% | DZD 2,000,000 (resident), No threshold (non-resident) |
| Andorra | 4,5% | No threshold; mandatory registration for all businesses performing taxable supplies |
| Angola | 14% | AOA 10,000,000 (resident), no threshold (non-resident) |
| Anguilla | No VAT | Not applicable; Anguilla does not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| Antigua & Barbuda | 15% | Businesses with an annual taxable turnover exceeding XCD 300,000 (approximately USD 111,000) are required to register for VAT. Voluntary registration is available for businesses below this threshold. |
| Argentina | 21% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| Armenia | 20% | AMD 115,000,000 |
| Aruba | 6% | Businesses must register with the Tax Department; no specific threshold is specified for registration. |
| Australia | 10% | Businesses with an annual turnover of AUD 75,000 or more are required to register for GST. For non-profit organizations, the threshold is AUD 150,000. |
| Austria | 20% | € 55.000 |
| Azerbaijan | 18% | AZN 200,000 |
| Bahamas | 12% | Businesses with an annual taxable turnover exceeding BSD 100,000 are required to register for VAT. Voluntary registration is available for businesses below this threshold. |
| Bahrain | 10% | BHD 37,500 |
| Bangladesh | 15% | BDT 3,000,000 |
| Barbados | 17,5% | Businesses with an annual taxable turnover exceeding BBD 200,000 (approximately USD 100,000) are required to register for VAT. Voluntary registration is available for businesses below this threshold. |
| Belarus | 20% | No threshold; mandatory registration for businesses with taxable turnover exceeding BYN 1,000,000 (approximately €360,000). |
| Belgium | 21% | €25,000; registration required but may not need to charge VAT |
| Belize | 12,5% | Businesses with an annual taxable turnover exceeding BZD 75,000 (approximately USD 37,500) are required to register for GST. Voluntary registration is available for businesses below this threshold. |
| Benin | 18% | XOF 50,000,000 (general business), XOF 30,000,000 (service providers) |
| Bermuda | No VAT | Not applicable; Bermuda does not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| Bhutan | 70% | BTN 5,000,000 |
| Bolivia | 13% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| Bosnia & Herzegovina | 17% | No threshold; mandatory registration for businesses performing taxable supplies. |
| Botswana | 14% | BWP 1,000,000 |
| Brazil | Varies | No specific federal VAT; instead, Brazil imposes multiple indirect taxes at federal, state, and municipal levels, including ICMS, IPI, PIS, and COFINS. |
| British Virgin Islands | No VAT | Not applicable; the British Virgin Islands do not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| Brunei | No VAT | Does not impose a VAT (Value Added Tax) or Goods and Services Tax (GST) |
| Bulgaria | 20% | BGN 100,000 |
| Burkina Faso | 18% | XOF 50,000,000 (goods & trading), XOF 30,000,000 (service providers) |
| Burundi | 18% | BIF 100,000,000 |
| Cambodia | 10% | KHR 250,000,000 |
| Cameroon | 19,25% | XAF 50,000,000 |
| Canada | 5% | Businesses with annual taxable supplies exceeding CAD 30,000 are required to register for GST/HST. Voluntary registration is available for businesses below this threshold. |
| Cape Verde | 15% | CVE 10,000,000 |
| Caribbean Netherlands | 6% | No specific registration threshold; businesses must register before commencing taxable activities. |
| Cayman Islands | No VAT | Not applicable; the Cayman Islands do not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| Central African Republic | 19% | XAF 30,000,000 |
| Chad | 18% | XAF 30,000,000 |
| Chile | 19% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| China | 13% | CNY 500,000 |
| Clipperton Island | No VAT | Not applicable; Clipperton Island is an uninhabited French territory with no established tax system. |
| Colombia | 19% | As part of Colombia, San Andrés y Providencia follows Colombian VAT regulations; businesses must register if they exceed the Colombian VAT threshold. |
| Comoros | 10% | KMF 50,000,000 |
| Congo - Brazzaville | 18% | XAF 30,000,000 |
| Congo - Kinshasa | 16% | CDF 80,000,000 |
| Costa Rica | 13% | Businesses must register for VAT upon making their first sale; there is no specific registration threshold. |
| Côte d’Ivoire | 18% | XOF 200,000,000 |
| Croatia | 25% | € 40.000 |
| Cuba | 20% | Information on registration thresholds is not readily available. |
| Curaçao | 6% | No specific registration threshold; businesses must register before commencing taxable activities. |
| Cyprus | 19% | € 15.600 |
| Czechia | 21% | CZK 2,000,000 (approx. €80,000 |
| Denmark | 25% | DKK 50,000 (approx. €6,500) |
| Djibouti | 10% | DJF 50,000,000 (businesses), DJF 25,000,000 (service providers) |
| Dominica | 15% | Businesses with annual taxable supplies exceeding XCD 120,000 are required to register for VAT. |
| Dominican Republic | 18% | No specific registration threshold; businesses must register before commencing taxable activities. |
| Ecuador | 12% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| Egypt | 14% | EGP 500,000 |
| El Salvador | 13% | Businesses with annual taxable supplies exceeding USD 5,714.28 and total assets exceeding USD 2,285.71 are required to register for VAT. |
| Equatorial Guinea | 15% | XAF 30,000,000 |
| Eritrea | 2% | Businesses with annual turnover above ERN 300,000 |
| Estonia | 22% | € 40.000 |
| Eswatini | 15% | SZL 500,000 |
| Ethiopia | 15% | ETB 1,000,000 |
| Falkland Islands (Islas Malvinas) | No VAT | No VAT system in place; the Falkland Islands do not levy a Value Added Tax. |
| Fiji | 15% | Businesses with an annual turnover exceeding FJD 100,000 are required to register for VAT. |
| Finland | 25,5% | € 20.000 |
| France | 20% | € 85.800 |
| French Guiana | 20% | As an overseas department of France, French Guiana follows the French VAT system; businesses must register if their turnover exceeds €85,800 for goods or €34,400 for services |
| Gabon | 18% | XAF 60,000,000 |
| Gambia | 15% | GMD 2,000,000 |
| Georgia | 18% | 1.) GEL 100,000 2.) Imports goods regardless of threshold 3.) not a resident but supplies taxable goods/services in Georgia |
| Germany | 19% | No specific threshold; small businesses may be exempt if turnover was ≤ €25,000 in the previous year and expected to be ≤ €100,000 in the current year. |
| Ghana | 12,5% | GHS 200,000 |
| Greece | 24% | No threshold; all businesses must register. |
| Greenland | No VAT | Not applicable; Greenland does not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| Grenada | 15% | Businesses with annual taxable supplies exceeding XCD 300,000 are required to register for VAT. |
| Guadeloupe | 8,5% | As an overseas department of France, Guadeloupe follows French VAT regulations; businesses must register if they exceed the French VAT threshold. |
| Guatemala | 12% | No specific registration threshold; businesses must register before providing their first taxable sale of goods or services. |
| Guinea | 18% | GNF 100,000,000 |
| Guinea-Bissau | 15% | XOF 50,000,000 |
| Guyana | 14% | Mandatory registration for businesses with taxable turnover exceeding GYD 15,000,000 (approximately €60,000). |
| Haiti | 10% | Information on registration thresholds is not readily available. |
| Honduras | 15% | Information on registration thresholds is not readily available. |
| Hungary | 27% | HUF 18 million for resident businesses upon request; otherwise, no threshold. |
| Iceland | 24% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| India | 18% | Goods: ₹40 lakhs Services: ₹20 lakhs |
| Indonesia | 11% | IDR 500,000,000 |
| Iran | 9% | IRR 3,000,000,000 |
| Iraq | Varies | No threshold |
| Ireland | 23% | €85,000 for goods; €42,500 for services. |
| Israel | 17% | ILS 120,000 |
| Italy | 22% | No threshold; all businesses must register. |
| Jamaica | 15% | Businesses with annual taxable supplies exceeding JMD 10 million are required to register for GCT. |
| Japan | 10% | ¥10,000,000 |
| Jordan | 16% | JOD 75,000 |
| Kazakhstan | 12% | KZT 20,000,000 |
| Kenya | 16% | KES 5,000,000 |
| Kiribati | 12,5% | Registration thresholds are not specified in the available sources. |
| Kosovo | 18% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| Kuwait | No VAT | No threshold |
| Kyrgyzstan | 12% | KGS 30,000,000 or importers (regardless of turnover) |
| Laos | 10% | LAK 400,000,000 |
| Latvia | 21% | € 50.000 |
| Lebanon | 11% | LBP 150,000,000 |
| Lesotho | 15% | LSL 850,000 |
| Liberia | 10% | LRD 5,000,000 |
| Libya | 4% | Businesses with an annual turnover exceeding LYD 30,000 |
| Liechtenstein | 7,7% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| Lithuania | 21% | € 45.000 |
| Luxembourg | 17% | € 35.000 |
| Madagascar | 20% | MGA 200,000,000 |
| Malawi | 16,5% | MWK 25,000,000 |
| Malaysia | 10% | RM 500,000 |
| Maldives | 6% | MVR 1,000,000 or tourism sector (regardless of turnover) |
| Mali | 18% | XOF 50,000,000 |
| Malta | 18% | €35,000 for goods; €30,000 for services |
| Marshall Islands | 3% | All businesses are subject to GRT; no specified registration threshold. |
| Martinique | 8,5% | As an overseas department of France, Martinique follows French VAT regulations. Businesses must register if they exceed the French VAT threshold. |
| Mauritania | 16% | MRU 30,000,000 |
| Mauritius | 15% | MUR 6,000,000 |
| Mexico | 16% | No specific registration threshold; businesses must register before providing their first taxable sale of goods or services. |
| Micronesia | 3% | All businesses are subject to GRT; no specified registration threshold. |
| Moldova | 20% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| Monaco | 20% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| Mongolia | 10% | MNT 50,000,000 |
| Montenegro | 21% | No threshold; mandatory registration for businesses with taxable turnover exceeding €18,000. |
| Montserrat | 20% | No specific registration threshold information available. |
| Morocco | 20% | MAD 500,000 (general business and service providers), MAD 2,000,000 (retail activities) |
| Mozambique | 16% | MZN 2,500,000 |
| Myanmar (Burma) | 5% | MMK 50,000,000 |
| Namibia | 15% | NAD 500,000 |
| Nauru | 10% | No specific registration threshold identified. |
| Nepal | 13% | NPR 5,000,000 |
| Netherlands | 21% | € 25.000 |
| New Zealand | 15% | Businesses with annual turnover exceeding NZD 60,000 must register. Voluntary registration is permitted below this threshold. |
| Nicaragua | 15% | No specific registration threshold; businesses must register before providing their first taxable sale of goods or services. |
| Niger | 19% | XOF 50,000,000 (general business), XOF 30,000,000 (service providers) |
| Nigeria | 7,5% | 25,000,000 ₦ |
| North Korea | No VAT | no publicly available official "VAT Act" |
| North Macedonia | 18% | No threshold; mandatory registration for all businesses performing taxable activities. |
| Norway | 25% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| Oman | 5% | OMR 38,500 |
| Pakistan | 18% | Manufacturers & importers (no threshold), retailers/wholesalers/distributors (PKR 10,000,000), service providers (vary by province usually PKR 5-10,000,000) |
| Palau | 10% | Businesses with annual turnover exceeding USD 300,000 must register. |
| Palestine | 16% | NIS 150,000 |
| Panama | 7% | Businesses with annual taxable supplies exceeding USD 36,000 are required to register for VAT. |
| Papua New Guinea | 10% | Businesses with annual turnover exceeding PGK 250,000 must register. |
| Paraguay | 10% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| Peru | 18% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| Philippines | 12% | PHP 3,000,000 |
| Poland | 23% | PLN 200,000 (approximately €40,000) |
| Portugal | 23% | €14,500 (increased to €15,000 as of 2025) |
| Puerto Rico | 11,5% | No specific registration threshold; businesses must register before providing their first taxable sale of goods or services. |
| Qatar | No VAT | Not yet implemented |
| Romania | 19% | RON 330,000 (approximately €70,000) |
| Russia | 20% | RUB 2,000,000 in 3 consecutive months |
| Rwanda | 18% | RWF 20,000,000 annual or more than RWF 5,000,000 monthly |
| Samoa | 15% | Businesses with annual gross sales of WST 130,000 or more must register. |
| San Marino | 17% | No threshold; mandatory registration for businesses performing taxable supplies. |
| São Tomé & Príncipe | 15% | STD 250,000 |
| Saudi Arabia | 15% | SAR 375,000 |
| Senegal | 18% | XOF 50,000,000 |
| Serbia | 20% | Mandatory registration for businesses with taxable turnover exceeding RSD 8,000,000 (approx. €67,000). |
| Seychelles | 15% | SCR 2,000,000 |
| Sierra Leone | 15% | SLL 350,000,000 |
| Singapore | 9% | SGD 1,000,000 |
| Sint Maarten | 5% | No specific registration threshold; businesses must register before commencing taxable activities. |
| Slovakia | 23% | €62,500 (increased from €49,790 as of 2025) |
| Slovenia | 22% | €60,000 (proposed increase from €50,000 as of 2025) |
| Solomon Islands | 15% | Businesses with an annual turnover exceeding SBD 2,000,000 are required to register for VAT. |
| Somalia | 5% | No official national VAT registration threshold |
| South Africa | 15% | ZAR 1,000,000 |
| South Korea | 10% | Mandatory VAT registration, no threshold; Simplified tax payers (<KRW 80M pay lesser VAT) |
| South Sudan | 5% | No clearly published threshold |
| Spain | 21% | € 35.000 |
| Sri Lanka | 18% | LKR 80,000,000 |
| St. Barthélemy | No VAT | Not applicable; Saint Barthélemy does not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| St. Kitts & Nevis | 17% | Businesses with annual taxable supplies exceeding XCD 150,000 are required to register for VAT. |
| St. Lucia | 15% | Businesses with annual taxable supplies exceeding XCD 400,000 are required to register for VAT. |
| St. Martin | 20% | As an overseas collectivity of France, Saint-Martin follows French VAT regulations; businesses must register if they exceed the French VAT threshold. |
| St. Pierre & Miquelon | 33,3% | As a self-governing territorial overseas collectivity of France, Saint Pierre and Miquelon follows French VAT regulations; businesses must register if they exceed the French VAT threshold. |
| St. Vincent & Grenadines | 15% | Businesses with annual taxable supplies exceeding XCD 120,000 are required to register for VAT. |
| Sudan | 17% | SDG 750,000 |
| Suriname | No VAT | No VAT system in place; Suriname does not levy a Value Added Tax. |
| Sweden | 25% | SEK 120,000 (increased from SEK 80,000 as of 2025) |
| Switzerland | 7,7% | No threshold; mandatory registration for all businesses performing taxable supplies. |
| Syria | 14% | no fixed or published VAT threshold |
| Taiwan | 5% | No minimum threshold – must register regardless of size |
| Tajikistan | 15% | TJS 1,000,000 |
| Tanzania | 18% | TZS 100,000,000 |
| Thailand | 7% | THB 1,800,000, foreign businesses providing digital services are required regardless of threshold |
| Timor-Leste | 6% | USD 100,000 |
| Togo | 18% | XOF 50,000,000 (goods & trading), XOF 30,000,000 (service providers) |
| Tonga | 15% | Businesses with an annual turnover exceeding Tongan Paʻanga (TOP) 100,000 are required to register for CT. |
| Trinidad & Tobago | 12,5% | Businesses with annual taxable supplies exceeding TTD 600,000 are required to register for VAT. |
| Tunisia | 19% | TND 100,000 (commercial activities), TND 50,000 (other activities) |
| Türkiye | 20% | VAT registration is mandatory from the start of taxable activity, regardless of income |
| Turkmenistan | 15% | VAT registration is mandatory from the start of taxable activity, regardless of income |
| Turks & Caicos Islands | No VAT | Not applicable; the Turks and Caicos Islands do not levy a Value Added Tax (VAT) or Goods and Services Tax (GST). |
| Tuvalu | No VAT | None |
| U.S. Outlying Islands | No VAT | Not applicable; Navassa Island is an uninhabited U.S. territory with no established tax system. |
| U.S. Virgin Islands | 5% | Businesses with monthly gross receipts exceeding USD 9,000 are required to pay the tax. |
| Uganda | 18% | UGX 150,000,000 |
| Ukraine | 20% | Mandatory registration for businesses with taxable turnover exceeding UAH 1,000,000 (approx. €28,000). |
| United Arab Emirates | 5% | AED 375,000 |
| United Kingdom | 20% | Mandatory registration for businesses with taxable turnover exceeding £85,000. |
| United States | Varies | Varies by state; each state sets its own registration thresholds and requirements. |
| Uruguay | 22% | No specific threshold; all businesses engaging in taxable activities must register for VAT. |
| Uzbekistan | 12% | UZS 1,000,000,000 |
| Vanuatu | 15% | Businesses with an annual turnover exceeding Vanuatu Vatu (VUV) 4,000,000 are required to register for VAT. |
| Vietnam | 10% | Must register for VAT if conducting taxable activities |
| Yemen | 5% | YR 50,000,000 Not VAT but GST |
| Zambia | 16% | ZMW 800,000 |
| Zimbabwe | 15% | ZWL 25,000,000 |