All countries

VAT/GST standard rate

Every economy the source publishes, ranked by the latest year available. Click a country in the list or the chart legend to show or hide it. Values are as at 1 January.

YearRate
202425.00%
202325.00%
202225.00%
202125.00%
202025.00%
201925.00%
201825.00%
201725.00%
201625.00%
201525.00%
201425.00%
201325.00%
201225.00%
201125.00%
201025.00%
200925.00%
200825.00%
200725.00%
200525.00%
#CountryVAT/GSTChangeYear
1Norway25.00%0.00 pp20242Sweden25.00%0.00 pp20243Ireland23.00%0.00 pp20244Portugal23.00%0.00 pp20245Italy22.00%0.00 pp20246Belgium21.00%0.00 pp20247Spain21.00%0.00 pp20248Netherlands21.00%0.00 pp20249Austria20.00%0.00 pp202410France20.00%0.00 pp202411United Kingdom20.00%0.00 pp202412Germany19.00%0.00 pp202413Mexico16.00%0.00 pp202414New Zealand15.00%0.00 pp202415Australia10.00%0.00 pp202416Japan10.00%0.00 pp202417Korea10.00%0.00 pp202418Switzerland8.10%+0.40 pp202419Canada5.00%0.00 pp2024

What the standard VAT/GST rate is

The standard VAT or GST rate is the rate applied to most goods and services that are not reduced-rated, zero-rated or exempt. OECD Consumption Tax Trends publishes each country's standard rate as at 1 January of the year, so the series reflects the law in force at the start of the calendar year. Reduced rates, zero rates and exemptions are not captured by this single number.

Some economies in the wider set are outside the OECD consumption-tax tables, and the United States has no federal VAT or GST at all. Where a rate is missing, the country page says so plainly rather than filling the gap.

Source: OECD Consumption Tax Trends 2024. Licence: CC BY 4.0 (terms).