Europe and the UK
| Country | Standard | Reduced rates | Typical reduced-rate items |
|---|---|---|---|
| United Kingdom | 20% | 5%, 0% | 5%: home energy, child car seats. 0%: most food, books, children’s clothes |
| Ireland | 23% | 13.5%, 9%, 0% | 13.5%: energy, building work. 9%: restaurant food, hairdressing (from Jul 2026). 0%: most food, books |
| Germany | 19% | 7% | Food, books, public transport, restaurant meals (since Jan 2026) |
| France | 20% | 10%, 5.5%, 2.1% | 10%: restaurants, transport. 5.5%: food, books, energy. 2.1%: some medicines, press |
| Netherlands | 21% | 9% | Food, books, medicines. Hotel stays moved to 21% in Jan 2026 |
| Belgium | 21% | 12%, 6% | 12%: restaurants, hotels (from Mar 2026). 6%: food, books, medicines |
| Austria | 20% | 13%, 10%, 4.9% | 10%: food, books, hotels. 4.9%: some basic foods (from Jul 2026) |
| Finland | 25.5% | 13.5%, 10% | 13.5%: food, restaurants (was 14%). 10%: books, medicines, transport |
| Luxembourg | 17% | 14%, 8%, 3% | 3%: food, books, children’s clothes |
| Sweden | 25% | 12%, 6% | 6%: food (Apr 2026–Dec 2027), books, transport. 12%: hotels, restaurants |
| Norway | 25% | 15%, 12% | 15%: food and drink. 12%: transport, hotels, cinema |
| Denmark | 25% | — | One rate for nearly everything |
| Switzerland | 8.1% | 3.8%, 2.6% | 3.8%: accommodation. 2.6%: food, books, medicines |
Asia-Pacific
| Country | Tax | Rate | Notes |
|---|---|---|---|
| Australia | GST | 10% | Basic food, most health and education are GST-free |
| New Zealand | GST | 15% | Applies to almost everything, including food |
| Singapore | GST | 9% | Raised from 8% in 2024 |
| Japan | Consumption tax | 10% / 8% | 8% for food and drink to take away and newspapers |
Canada: GST, HST and provincial taxes
| Province / territory | Federal | Provincial | Total |
|---|---|---|---|
| Ontario | HST 13% | — | 13% |
| Nova Scotia | HST 14% | — | 14% |
| New Brunswick | HST 15% | — | 15% |
| Newfoundland and Labrador | HST 15% | — | 15% |
| Prince Edward Island | HST 15% | — | 15% |
| Quebec | GST 5% | QST 9.975% | 14.975% |
| British Columbia | GST 5% | PST 7% | 12% |
| Manitoba | GST 5% | RST 7% | 12% |
| Saskatchewan | GST 5% | PST 6% | 11% |
| Alberta | GST 5% | — | 5% |
| Yukon, NWT, Nunavut | GST 5% | — | 5% |
What about the United States?
The US has no national VAT or GST. Instead, most states and many cities charge a sales tax at the checkout, from 0% in states like Oregon and Delaware to over 9% combined in some areas. Use the sales tax calculator for US purchases.
How to calculate VAT
To add VAT: net × (1 + rate). To remove VAT: gross ÷ (1 + rate). Example: €119 including 19% German VAT is €119 ÷ 1.19 = €100 net, so the VAT is €19.
Questions
Which country has the highest VAT?
Hungary has the highest standard VAT rate in the EU at 27%. Among the countries listed here, Finland (25.5%) and Sweden, Norway and Denmark (25%) are the highest.
Which country has the lowest VAT in Europe?
Switzerland has a standard rate of 8.1%. In the EU, Luxembourg has the lowest standard rate at 17%.
Did VAT rates change in 2026?
No EU country changed its standard rate in 2026, but several changed reduced rates, including Finland, the Netherlands, Belgium, Sweden, Ireland and Austria.
What is the GST rate in Australia?
10%. Basic food, most medical services and education are GST-free.