Worldwide · 206 countries tracked
VAT
Value-added tax (VAT) — called goods and services tax (GST) in some countries — is a consumption tax collected in stages across production and sale, ultimately borne by the final consumer. It applies to most goods and services, though almost every country that levies it carves out reduced rates or exemptions for categories such as food, books or healthcare.
The rate shown on this page is the standard VAT rate: the default rate that applies to most goods and services, as published in the OECD Tax Database’s VAT/GST standard rates table, part of its Consumption Tax Trends series. It is not the rate charged on every purchase — reduced rates, zero rates and category exemptions are common and are not shown here — and it does not exist everywhere: the United States, for example, levies no national VAT.
We currently track verified standard VAT rates for 37 countries — the OECD’s membership minus the United States — sourced from that Consumption Tax Trends table, dated 1 September 2023, the vintage of its most recent edition. Coverage beyond OECD members grows as sources are verified.
- Countries with data
- 37
- World average
- 19.2%
- Highest rate
- 27%Hungary
- Zero-rate countries
- 0
VAT rates, ranked
| Rank | Country | Rate | As of |
|---|---|---|---|
| 1 | Hungary | 27% | 2023 |
| 2 | Denmark | 25% | 2023 |
| 3 | Norway | 25% | 2023 |
| 4 | Sweden | 25% | 2023 |
| 5 | Finland | 24% | 2023 |
| 6 | Greece | 24% | 2023 |
| 7 | Iceland | 24% | 2023 |
| 8 | Ireland | 23% | 2023 |
| 9 | Poland | 23% | 2023 |
| 10 | Portugal | 23% | 2023 |
| 11 | Italy | 22% | 2023 |
| 12 | Slovenia | 22% | 2023 |
| 13 | Belgium | 21% | 2023 |
| 14 | Czechia | 21% | 2023 |
| 15 | Latvia | 21% | 2023 |
| 16 | Lithuania | 21% | 2023 |
| 17 | Netherlands | 21% | 2023 |
| 18 | Spain | 21% | 2023 |
| 19 | Austria | 20% | 2023 |
| 20 | Estonia | 20% | 2023 |
| 21 | France | 20% | 2023 |
| 22 | Slovakia | 20% | 2023 |
| 23 | Türkiye | 20% | 2023 |
| 24 | United Kingdom | 20% | 2023 |
| 25 | Chile | 19% | 2023 |
| 26 | Colombia | 19% | 2023 |
| 27 | Germany | 19% | 2023 |
| 28 | Israel | 17% | 2023 |
| 29 | Luxembourg | 17% | 2023 |
| 30 | Mexico | 16% | 2023 |
| 31 | New Zealand | 15% | 2023 |
| 32 | Costa Rica | 13% | 2023 |
| 33 | Australia | 10% | 2023 |
| 34 | Japan | 10% | 2023 |
| 35 | South Korea | 10% | 2023 |
| 36 | Switzerland | 7.7% | 2023 |
| 37 | Canada | 5% | 2023 |
Frequently asked questions
What is the difference between the standard VAT rate and reduced rates?
The standard rate applies by default to most goods and services and is the rate shown on this page. Many countries also apply one or more reduced rates, or zero-rate certain goods entirely — commonly food, books or medicine — which this page does not list.
Is VAT the same as sales tax?
They are both consumption taxes but collected differently: VAT is charged and credited at each stage of the supply chain, while a sales tax is typically collected once, at the final sale to the consumer. The United States uses state and local sales taxes rather than a national VAT.
Why does this page not list a VAT rate for the United States?
The United States levies no national VAT, so there is no standard VAT rate to report. It is treated as not applicable, not as a 0% rate.
Why is the VAT data dated 2023 rather than 2025?
2023 is the most recent edition of the OECD Tax Database’s VAT/GST standard rates table (part of its Consumption Tax Trends series) available at the time this page was compiled. We date the page to the source’s own vintage rather than assume later changes.
Why is VAT coverage limited to 37 countries?
The OECD Tax Database’s VAT/GST standard rates table we source from (published in its Consumption Tax Trends series) currently covers OECD member countries. We publish a rate only once we can verify it against that primary source, so non-member countries are not yet listed here.