VAT / GST rates by country
VAT (value-added tax) is usually included in the displayed price in Europe and Asia; the US instead adds sales tax at checkout. Rates below are standard rates — reduced rates apply to food, books and medicine.
| Country | Standard rate | Local name |
|---|---|---|
| Hungary | 27% | áfa |
| Denmark | 25% | moms |
| Sweden | 25% | moms |
| Norway | 25% | merverdiavgift |
| Finland | 25.5% | ALV |
| Croatia | 25% | PDV |
| Greece | 24% | FPA |
| Poland | 23% | VAT |
| Ireland | 23% | VAT |
| Portugal | 23% | IVA |
| Slovakia | 23% | DPH |
| Italy | 22% | IVA |
| Spain | 21% | IVA |
| Belgium | 21% | TVA |
| Netherlands | 21% | btw |
| Czechia | 21% | DPH |
| France | 20% | TVA |
| Austria | 20% | USt |
| Germany | 19% | USt / MwSt |
| UK | 20% | VAT |
| Bulgaria | 20% | DDS |
| Turkey | 20% | KDV |
| Russia | 20% | НДС |
| Latvia | 21% | PVN |
| Estonia | 22% | km |
| Lithuania | 21% | PVM |
| Switzerland | 8.1% | MWST / TVA |
| Luxembourg | 17% | TVA |
| Malta | 18% | VAT |
| Cyprus | 19% | ΦΠΑ |
| Japan | 10% | 消費税 |
| China | 13% | 增值税 |
| Singapore | 9% GST | GST |
| Australia | 10% GST | GST |
| New Zealand | 15% GST | GST |
| Canada | 5% GST | + provincial HST/QST |
Notes
- EU members may not go below the 15% floor for the standard rate.
- Tourists can often reclaim VAT on exports: keep receipts and use customs validation at departure.
- Rates change — verify with the national tax authority before big purchases.
Frequently asked questions
- Is VAT included in European prices?
- Yes — displayed prices must include VAT. In the US and Canada, sales tax is added at the register instead.
- Which EU country has the lowest VAT?
- Luxembourg at 17%, followed by Malta at 18% and Cyprus at 19%. Hungary is highest at 27%.
- Can tourists get VAT back?
- Non-EU residents can often reclaim VAT on goods exported home: buy from participating retailers, keep receipts, and get customs stamps at departure.