VAT rates by country
Last reviewed: 7 November 2026
VAT rates compared across countries: Standard VAT rate, reduced vat rates, vat on food, vat registration threshold, tax authority. Pick a country for the full list of rules, each with its official source.
| Country | Standard VAT rate | Reduced VAT rates | VAT on food | VAT registration threshold | Tax authority |
|---|---|---|---|---|---|
| Germany | 19% | 7% (listed goods and services) | 7% (listed foods) | EUR 25,000 (previous year) | ⚠ Not yet verified |
| Netherlands | 21% | 9% (food, medicines, books) | 9% | EUR 20,000 (optional KOR exemption) | Belastingdienst |
| United Kingdom | 20% | 5% (e.g. home energy) | 0% (most food) | GBP 90,000 | HMRC |
| Spain | 21% | 10% and 4% | 4% basics, 10% other food | ⚠ Not yet verified | AEAT |
| Canada | 5% GST (federal) | 0% on some goods (zero-rated) | 0% on basic groceries | CAD 30,000 (small supplier) | Canada Revenue Agency |
| Mexico | 16% IVA | 0% on listed goods | 0% on food; 16% if prepared | ⚠ Not yet verified | SAT |
| Ireland | 23% | 13.5% and 9% | 0% (certain food); 9% catering | ⚠ Not yet verified | Revenue |
| Australia | 10% GST | 0% on GST-free sales | 0% on most basic food | AUD 75,000 turnover | Australian Taxation Office |
| Poland | 23% (22% in Art. 41) | 8% / 5% (listed items) | 5% (listed basic foods) | PLN 240,000 | ⚠ Not yet verified |
| Portugal | 23% | 6% and 13% | 6% (List I foods) | EUR 15,000 | AT |
| Belgium | 21% | 12% and 6% | ⚠ Not yet verified | EUR 25,000 (exemption scheme) | FOD Financiën |
| Sweden | 25% | 12% / 6% | 6% (12% from 2028) | SEK 120,000 | Skatteverket |
| Austria | 20% | 4.9% / 10% / 13% | 4.9% (listed basic foods) | EUR 55,000 | ⚠ Not yet verified |
| Switzerland | 8.1% | 2.6% / 3.8% (accommodation) | 2.6% (8.1% in restaurants) | CHF 100,000 | Federal Tax Administration (FTA) |
| Czechia | 21% | 12% | 12% | CZK 2,000,000 | ⚠ Not yet verified |
| Finland | 25.5% | 13.5% and 10% | 13.5% | EUR 20,000 | Verohallinto |
| Norway | 25% | 15% and 12% | 15% | NOK 50,000 | Skatteetaten |
| New Zealand | 15% GST | 0% on zero-rated supplies | ⚠ Not yet verified | NZD 60,000 turnover | Inland Revenue |
| Romania | 21% | 11% | 11% (with exceptions) | RON 395,000 | ANAF |
| Japan | 10% (incl. 2.2% local) | 8% on food and newspapers | 8% (not alcohol/dining out) | JPY 10 million taxable sales | National Tax Agency |
General information, not legal advice. Rules change: check the official source before you fly or ride.