VAT rates in Australia (2026)

Last reviewed: 7 November 2026

In short: GST is 10% on most goods and services. Most basic food, some education courses and some health services are GST-free. Registration is required from AUD 75,000 of GST turnover. The Australian Taxation Office administers it.

RuleWhat applies
Standard VAT rateValue added taxGST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. [1]
Reduced VAT ratesValue added taxSome supplies are GST-free (0%), including most basic food, some education courses and some medical, health and care services. [2]
VAT on foodValue added taxMost basic food is GST-free. [2]
VAT registration thresholdValue added taxA business or enterprise must register when its GST turnover is AUD 75,000 or more (AUD 150,000 for a non-profit organisation). Taxi and limousine (including ride-sourcing) drivers must register whatever their turnover. [3]
Tax authorityValue added taxThe Australian Taxation Office (ATO) publishes the national GST rules and registration. [3]

Notes

  • Read from an Internet Archive snapshot of the ATO page, because the ATO site blocks automated access.

Sources

  1. Australian Taxation Office (Internet Archive snapshot of 19 October 2026): How GST works (consulted 7 November 2026) · all sources
  2. Australian Taxation Office (Internet Archive snapshot of 20 October 2026): GST-free sales (consulted 7 November 2026) · all sources
  3. Australian Taxation Office (Internet Archive snapshot of 19 October 2026): Registering for GST (consulted 7 November 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.