VAT Registry — sourced, dated and versioned rates

    Every rate below links to the official tax authority page it comes from, with the date it took effect and the date we last verified it. Registry version 2026.09, last full sweep 01 Sept 2026.

    50 countries33 recorded changesVersion 2026.09Open JSON API →Changes tracker →
    CountryStandardIn force sinceVerifiedOfficial source
    Australia10%01 Jul 200001 Sept 2026Australian Taxation Office
    Austria20%01 Jan 201601 Sept 2026Bundesministerium für Finanzen (BMF)
    Belgium21%01 Jan 199601 Sept 2026SPF Finances
    Brazil0%01 Jan 202601 Sept 2026Receita Federal do Brasil
    Bulgaria20%01 Jan 199901 Sept 2026Национална агенция за приходите (NRA)
    Canada5%01 Jan 200801 Sept 2026Canada Revenue Agency
    Chile19%01 Jan 199001 Sept 2026Servicio de Impuestos Internos
    Colombia19%01 Jan 201701 Sept 2026DIAN
    Croatia25%01 Mar 201201 Sept 2026Porezna uprava
    Cyprus19%13 Jan 201401 Sept 2026Cyprus Tax Department
    Czech Republic21%01 Jan 202401 Sept 2026Finanční správa
    Denmark25%01 Jan 199201 Sept 2026Skattestyrelsen
    Estonia22%01 Jan 202401 Sept 2026Maksu- ja Tolliamet
    Finland25.5%01 Sept 202401 Sept 2026Verohallinto
    France20%01 Jan 201401 Sept 2026Direction générale des Finances publiques (impots.gouv.fr)
    Germany19%01 Jan 200701 Sept 2026Bundesministerium der Finanzen (BMF)
    Greece24%01 Jun 201601 Sept 2026ΑΑΔΕ (Independent Authority for Public Revenue)
    Hong Kong0%01 Jul 199701 Sept 2026Inland Revenue Department
    Hungary27%01 Jan 201201 Sept 2026Nemzeti Adó- és Vámhivatal (NAV)
    India18%01 Jul 201701 Sept 2026GST Council / CBIC
    Ireland23%01 Jan 201201 Sept 2026Revenue Commissioners
    Italy22%01 Oct 201301 Sept 2026Agenzia delle Entrate
    Japan10%01 Oct 201901 Sept 2026National Tax Agency
    Kenya16%01 Jan 202101 Sept 2026Kenya Revenue Authority
    Latvia21%01 Jul 201201 Sept 2026Valsts ieņēmumu dienests (VID)
    Lithuania21%01 Sept 200901 Sept 2026Valstybinė mokesčių inspekcija (VMI)
    Luxembourg17%01 Jan 202401 Sept 2026Administration de l'enregistrement, des domaines et de la TVA
    Malta18%01 Jan 200401 Sept 2026Commissioner for Tax and Customs
    Mexico16%01 Jan 201401 Sept 2026Servicio de Administración Tributaria (SAT)
    Netherlands21%01 Oct 201201 Sept 2026Belastingdienst
    New Zealand15%01 Oct 201001 Sept 2026Inland Revenue (IRD)
    Nigeria7.5%01 Feb 202001 Sept 2026Federal Inland Revenue Service
    Norway25%01 Jan 200501 Sept 2026Skatteetaten
    Philippines12%01 Feb 200601 Sept 2026Bureau of Internal Revenue
    Poland23%01 Jan 201101 Sept 2026Ministerstwo Finansów / Krajowa Administracja Skarbowa
    Portugal23%01 Jan 201101 Sept 2026Autoridade Tributária e Aduaneira
    Romania19%01 Jan 201701 Sept 2026ANAF
    Singapore9%01 Jan 202401 Sept 2026Inland Revenue Authority of Singapore
    Slovakia23%01 Jan 202501 Sept 2026Finančná správa SR
    Slovenia22%01 Jul 201301 Sept 2026Finančna uprava RS (FURS)
    South Africa15%01 Apr 201801 Sept 2026South African Revenue Service
    South Korea10%01 Jul 197701 Sept 2026National Tax Service
    Spain21%01 Sept 201201 Sept 2026Agencia Tributaria (AEAT)
    Sweden25%01 Jul 199001 Sept 2026Skatteverket
    Switzerland8.1%01 Jan 202401 Sept 2026Eidgenössische Steuerverwaltung (ESTV)
    Thailand7%01 Apr 199901 Sept 2026The Revenue Department
    Turkey20%10 Jul 202301 Sept 2026Gelir İdaresi Başkanlığı
    United Arab Emirates5%01 Jan 201801 Sept 2026Federal Tax Authority
    United Kingdom20%04 Jan 201101 Sept 2026HM Revenue & Customs
    United States0%01 Jan 193001 Sept 2026Streamlined Sales Tax Governing Board

    Change history — what moved and when

    1. 01 Sept 2026France

      E-invoicing mandate: all businesses must be able to receive electronic invoices.

    2. 01 Feb 2026Poland

      KSeF structured e-invoicing becomes mandatory for large taxpayers.

    3. 01 Jan 2026Brazil

      Tax reform transition begins: CBS and IBS start replacing PIS/COFINS/ICMS/ISS.

    4. 01 May 2025South Africa

      Proposed increase to 15.5% withdrawn; rate stays at 15%.

    5. 01 Jan 2025Austria

      EU SME cross-border exemption scheme available to Austrian businesses.

    6. 01 Jan 2025Belgium

      Small business threshold raised to €25,000 under the EU SME scheme.

    7. 01 Jan 2025Finland

      Domestic small business threshold set at €20,000; EU SME scheme threshold €15,000 for cross-border use.

    8. 01 Jan 2025Germany

      Kleinunternehmer threshold raised to €25,000 (prior year) / €100,000 (current year).

    9. 01 Jan 2025Germany

      B2B e-invoicing receipt obligation starts for all domestic businesses.

    10. 01 Jan 2025Hungary

      Alanyi adómentesség threshold raised to HUF 18,000,000 for domestic supplies.

    11. 01 Jan 2025Ireland

      Registration thresholds raised to €85,000 (goods) / €42,500 (services).

    12. 01 Jan 2025Netherlands

      KOR extended to cross-border EU use under the SME scheme.

    13. 01 Jan 2025Slovakia20% → 23%

      Standard VAT rate increased from 20% to 23%.

    14. 01 Jan 2025Spain

      Temporary 0% rate on basic foodstuffs ended; rates returned to normal levels.

    15. 01 Jan 2025Sweden

      Registration threshold raised to SEK 120,000.

    16. 01 Sept 2024Finland24% → 25.5%

      Standard VAT rate increased from 24% to 25.5%.

    17. 01 Apr 2024United Kingdom

      Registration threshold raised from £85,000 to £90,000.

    18. 01 Jan 2024Czech Republic

      Two reduced rates (10% and 15%) merged into a single 12% reduced rate.

    19. 01 Jan 2024Estonia20% → 22%

      Standard VAT rate increased from 20% to 22%.

    20. 01 Jan 2024Italy

      Regime forfettario ceiling confirmed at €85,000.

    21. 01 Jan 2024Latvia

      Registration threshold raised to €50,000 domestically.

    22. 01 Jan 2024Luxembourg16% → 17%

      Temporary 2023 rate cut reversed; standard rate back from 16% to 17%.

    23. 01 Jan 2024Malta

      New 12% reduced rate introduced for selected services.

    24. 01 Jan 2024Romania

      e-Factura mandatory for all B2B transactions.

    25. 01 Jan 2024Singapore8% → 9%

      GST rate increased from 8% to 9%.

    How this registry is maintained

    Each record is checked against the publishing tax authority, not against secondary sources. A record carries the date the rate took legal effect, the date of our last verification, and a link to the page that carries the figure. When a rate changes, the previous value is kept in the change history rather than overwritten. Figures are provided for information only and do not replace advice from a licensed tax professional in the country concerned.