VAT / GST Rate by Country
United States leads at 0.0%, while Hungary sits last at 27.0%, with all 38 OECD countries on the same processed data basis.
Top 15 - VAT / GST Rate by Country
OECD Taxing Wages (2025 data) · OECD PPP
The bar to make this list
Every OECD country's vat / gst rate by country on one scale. A country needs 17.0% to reach the top 10; the median sits at 21.0%.
| Rank | Country | Vat Rate |
|---|---|---|
| 1 | 🇺🇸 United States | 0.0% |
| 2 | 🇨🇦 Canada | 5.0% |
| 3 | 🇨🇭 Switzerland | 8.1% |
| 4 | 🇦🇺 Australia | 10.0% |
| 5 | 🇯🇵 Japan | 10.0% |
| 6 | 🇰🇷 South Korea | 10.0% |
| 7 | 🇨🇷 Costa Rica | 13.0% |
| 8 | 🇳🇿 New Zealand | 15.0% |
| 9 | 🇲🇽 Mexico | 16.0% |
| 10 | 🇮🇱 Israel | 17.0% |
| 11 | 🇱🇺 Luxembourg | 17.0% |
| 12 | 🇨🇱 Chile | 19.0% |
| 13 | 🇨🇴 Colombia | 19.0% |
| 14 | 🇩🇪 Germany | 19.0% |
| 15 | 🇦🇹 Austria | 20.0% |
| 16 | 🇫🇷 France | 20.0% |
| 17 | 🇬🇧 United Kingdom | 20.0% |
| 18 | 🇸🇰 Slovakia | 20.0% |
| 19 | 🇹🇷 Turkey | 20.0% |
| 20 | 🇧🇪 Belgium | 21.0% |
| 21 | 🇨🇿 Czechia | 21.0% |
| 22 | 🇪🇸 Spain | 21.0% |
| 23 | 🇱🇹 Lithuania | 21.0% |
| 24 | 🇱🇻 Latvia | 21.0% |
| 25 | 🇳🇱 Netherlands | 21.0% |
| 26 | 🇪🇪 Estonia | 22.0% |
| 27 | 🇮🇹 Italy | 22.0% |
| 28 | 🇸🇮 Slovenia | 22.0% |
| 29 | 🇮🇪 Ireland | 23.0% |
| 30 | 🇵🇱 Poland | 23.0% |
| 31 | 🇵🇹 Portugal | 23.0% |
| 32 | 🇬🇷 Greece | 24.0% |
| 33 | 🇮🇸 Iceland | 24.0% |
| 34 | 🇩🇰 Denmark | 25.0% |
| 35 | 🇳🇴 Norway | 25.0% |
| 36 | 🇸🇪 Sweden | 25.0% |
| 37 | 🇫🇮 Finland | 25.5% |
| 38 | 🇭🇺 Hungary | 27.0% |
Use this ranking
Choose the next comparison, not a winner
Use VAT or GST as a spending-side comparison after reviewing income-tax and take-home figures. It is one consumption-tax rate, not a complete cost-of-living or personal-tax estimate.
VAT and GST are consumption taxes charged at the point of sale, not on income. A low income-tax country with a high VAT can end up with a comparable overall tax burden once spending is factored in. This table shows the standard published rate; reduced rates on food, medicine, or housing vary widely and are not captured here.
Read our methodology - how this data is sourced, computed, and verified.
Read next on this ranking
Frequently asked questions
How does PlainGlobalPay rank OECD countries by vat / gst rate by country?
All 38 OECD countries are ranked by vat / gst rate by country, using the published standard VAT or GST rate, rather than a salary or personal-tax calculation. A lower value ranks better.
What sources are behind the vat / gst rate by country ranking?
The ranking draws on Tax Foundation statutory VAT and sales-tax rates. See the methodology page for the full source chain.
How current is the vat / gst rate by country data?
VAT and GST rates are updated from the Tax Foundation's published schedule; changes take effect when a country legislates a new standard rate. Check the methodology page for the publication lag between a legislative change and this table's update.