Home › Lists › Highest VAT rates in the world

Curated list · updated 2026

Highest VAT rates in the world

The world's highest standard VAT / sales tax rates, ranked. Click any column to sort, click any row to open the country.

196

countries ranked by highest VAT

VAT, or a sales tax, is the tax you pay every time you buy something, so a high rate quietly raises the cost of daily life. The highest standard rates are in Europe, where Hungary tops the table at 27% and the Nordics sit around 25%, while the Gulf states charge little or nothing. VAT rarely gets the attention income tax does, but for a family it can matter just as much. The countries below are ranked by standard VAT or GST rate, highest first, for 2026. Sort by any column, or jump to the high-VAT countries in your region.

Europe (50)Caribbean (17)Middle East (10)Asia-Pacific (44)Americas (23)Africa (52)

Country ▾	Income tax ▾	Corporate ▾	VAT ▾	Type
Hungary	15%	9%	27%	Standard
Finland	56.5%	20%	25.5%	Standard
Croatia	33%	18%	25%	Standard
Sweden	52%	20.6%	25%	Standard
Denmark	55.9%	22%	25%	Standard
Norway	47.4%	22%	25%	Standard
Greece	44%	22%	24%	Standard
Estonia	22%	22%	24%	Standard
Iceland	46.29%	20%	24%	Standard
Portugal	48%	19%	23%	Standard
Poland	32%	19%	23%	Standard
Ireland	40%	12.5%	23%	Standard
Slovakia	35%	21%	23%	Standard
Italy	43%	24%	22%	Standard
Uruguay	36%	25%	22%	Territorial
Slovenia	50%	22%	22%	Standard
Russia	22%	25%	22%	Standard
Spain	47%	25%	21%	Standard
Romania	10%	16%	21%	Standard
Montenegro	15%	15%	21%	Standard
Czech Republic	23%	21%	21%	Standard
Netherlands	49.5%	25.8%	21%	Standard
Belgium	50%	25%	21%	Standard
Argentina	35%	35%	21%	Standard
Latvia	36%	20%	21%	Standard
Lithuania	32%	17%	21%	Standard
Belarus	13%	20%	20%	Standard
Madagascar	20%	20%	20%	Standard
Bulgaria	10%	10%	20%	Standard
United Kingdom	45%	25%	20%	Temporary regime
France	45%	25%	20%	Standard
Turkey	40%	25%	20%	Standard
Morocco	37%	20%	20%	Standard
Austria	55%	23%	20%	Standard
Armenia	20%	18%	20%	Standard
Serbia	10%	15%	20%	Standard
Albania	23%	15%	20%	Standard
Moldova	12%	12%	20%	Standard
Monaco	0%	25%	20%	0-tax haven
Isle of Man	21%	0%	20%	Standard
Ukraine	18%	18%	20%	Standard
Cameroon	38%	not published	19.25%	Standard
Central African Republic	40%	30%	19%	Standard
Guinea-Bissau	25%	not published	19%	Standard
Niger	35%	30%	19%	Standard
Cyprus	35%	15%	19%	Standard
Colombia	39%	35%	19%	Standard
Germany	45%	15%	19%	Standard
Chile	40%	27%	19%	Temporary regime
Tunisia	40%	20%	19%	Standard
Algeria	35%	26%	19%	Standard
Republic of the Congo	40%	30%	18.9%	Standard
Benin	30%	30%	18%	Standard
Burkina Faso	25%	27.5%	18%	Standard
Burundi	30%	30%	18%	Standard
Chad	30%	35%	18%	Standard
Gabon	35%	30%	18%	Standard
Guinea	20%	25%	18%	Standard
Mali	37%	30%	18%	Standard
South Sudan	20%	30%	18%	Standard
Togo	35%	27%	18%	Standard
Malta	35%	35%	18%	Standard
Georgia	20%	15%	18%	Standard
Israel	50%	23%	18%	Temporary regime
India	39%	30%	18%	Standard
Azerbaijan	25%	20%	18%	Standard
Peru	30%	29.5%	18%	Standard
Dominican Republic	25%	27%	18%	Territorial
Sri Lanka	36%	30%	18%	Standard
North Macedonia	10%	10%	18%	Standard
Rwanda	30%	28%	18%	Standard
Kosovo	10%	10%	18%	Standard
Tanzania	30%	30%	18%	Standard
Senegal	43%	30%	18%	Standard
Pakistan	35%	29%	18%	Standard
Uganda	40%	30%	18%	Standard
Ivory Coast	32%	25%	18%	Standard
Malawi	40%	not published	17.5%	Standard
Barbados	28.5%	9%	17.5%	Standard
Sudan	20%	not published	17%	Standard
Luxembourg	45.78%	16%	17%	Standard
Bosnia and Herzegovina	10%	10%	17%	Standard
Antigua and Barbuda	0%	25%	17%	0-tax haven
St Kitts and Nevis	0%	33%	17%	0-tax haven
DR Congo	40%	30%	16%	Standard
Mauritania	40%	25%	16%	Standard
Mexico	35%	30%	16%	Standard
Kazakhstan	15%	20%	16%	Standard
Jordan	30%	20%	16%	Standard
Kenya	35%	30%	16%	Standard
Zambia	37%	30%	16%	Territorial
Mozambique	32%	32%	16%	Standard
Venezuela	34%	34%	16%	Standard
Equatorial Guinea	25%	25%	15%	Standard
Eswatini	33%	25%	15%	Standard
Gambia	25%	not published	15%	Standard
Jamaica	30%	not published	15%	Standard
Lesotho	30%	not published	15%	Standard
Sierra Leone	35%	30%	15%	Standard
Turkmenistan	10%	8%	15%	Standard
Zimbabwe	40%	not published	15%	Standard
Mauritius	20%	15%	15%	Standard
New Zealand	39%	28%	15%	Standard
Saudi Arabia	0%	20%	15%	0-tax haven
South Africa	45%	27%	15%	Standard
Ecuador	37%	25%	15%	Standard
Nicaragua	30%	30%	15%	Territorial
Namibia	37%	30%	15%	Territorial
Fiji	20%	20%	15%	Standard
Honduras	25%	25%	15%	Territorial
Ghana	35%	25%	15%	Standard
Seychelles	30%	25%	15%	Territorial
Vanuatu	0%	0%	15%	0-tax haven
Grenada	30%	28%	15%	Territorial
Cape Verde	27.5%	20%	15%	Standard
Samoa	27%	27%	15%	Standard
Dominica	35%	25%	15%	Standard
Tonga	25%	25%	15%	Standard
Bangladesh	30%	27.5%	15%	Standard
Ethiopia	35%	30%	15%	Territorial
Tajikistan	12%	18%	14%	Standard
Egypt	27.5%	22.5%	14%	Standard
Botswana	25%	22%	14%	Territorial
Guyana	35%	25%	14%	Standard
Angola	25%	25%	14%	Territorial
Costa Rica	25%	30%	13%	Territorial
Nepal	39%	25%	13%	Standard
El Salvador	30%	30%	13%	Territorial
Bolivia	13%	25%	13%	Territorial
Anguilla	0%	0%	13%	0-tax haven
China	45%	25%	13%	Standard
Trinidad and Tobago	30%	30%	12.5%	Standard
Belize	25%	25%	12.5%	Territorial
Saint Lucia	30%	30%	12.5%	Standard
Philippines	35%	25%	12%	Standard
Guatemala	7%	25%	12%	Territorial
Uzbekistan	12%	15%	12%	Standard
Kyrgyzstan	10%	10%	12%	Standard
Puerto Rico	33%	37.5%	11.5%	Standard
Indonesia	35%	22%	11%	Temporary regime
Lebanon	25%	17%	11%	Territorial
Djibouti	30%	not published	10%	Standard
Iran	35%	not published	10%	Standard
Liberia	25%	not published	10%	Standard
Papua New Guinea	42%	not published	10%	Standard
Paraguay	10%	10%	10%	Standard
Vietnam	35%	20%	10%	Standard
Australia	45%	30%	10%	Standard
Japan	45%	23.2%	10%	Standard
South Korea	45%	25%	10%	Standard
Bahrain	0%	0%	10%	0-tax haven
Cambodia	20%	20%	10%	Standard
Bahamas	0%	0%	10%	0-tax haven
Mongolia	20%	25%	10%	Standard
Suriname	38%	36%	10%	Standard
Palau	12%	12%	10%	Standard
Laos	25%	20%	10%	Standard
Singapore	24%	17%	9%	Territorial
Switzerland	45%	14.6%	8.1%	Standard
Liechtenstein	22.4%	12.5%	8.1%	Standard
Malaysia	30%	24%	8%	Territorial
Maldives	15%	15%	8%	Standard
Nigeria	25%	30%	7.5%	Standard
Panama	25%	25%	7%	Territorial
Thailand	35%	20%	7%	Temporary regime
Aruba	52%	22%	7%	Standard
Curaçao	46.5%	22%	6%	Standard
Myanmar	25%	22%	5%	Standard
United Arab Emirates	0%	9%	5%	0-tax haven
Canada	53.53%	26.5%	5%	Standard
Oman	0%	15%	5%	0-tax haven
Taiwan	40%	20%	5%	Standard
Jersey	20%	0%	5%	Standard
Bhutan	30%	22%	5%	Standard
Andorra	10%	10%	4.5%	Standard
Afghanistan	20%	not published	0%	Standard
Cuba	50%	not published	0%	Standard
Eritrea	30%	not published	0%	Standard
Libya	10%	20%	0%	Standard
Macau	12%	12%	0%	Standard
Somalia	18%	not published	0%	Standard
Timor-Leste	10%	not published	0%	Standard
Vatican City	0%	0%	0%	0-tax haven
United States	37%	21%	0%	Standard
Qatar	0%	10%	0%	0-tax haven
Hong Kong	17%	16.5%	0%	Territorial
Kuwait	0%	15%	0%	0-tax haven
Cayman Islands	0%	0%	0%	0-tax haven
Gibraltar	39%	15%	0%	Territorial
Brunei	0%	18.5%	0%	0-tax haven
San Marino	35%	18%	0%	Standard
Bermuda	0%	0%	0%	0-tax haven
British Virgin Islands	0%	0%	0%	0-tax haven
Turks and Caicos	0%	0%	0%	0-tax haven
Guernsey	20%	0%	0%	Standard
Iraq	15%	15%	0%	Standard

Highest VAT in Europe

Europe stays within easy reach of the EU while still trimming your tax bill, which is why it draws so many nearby movers. 50 of the 196 high-VAT countries on this list are in Europe:

Albania, Andorra, Austria, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Italy, Jersey, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Moldova, Monaco, Montenegro, Netherlands, North Macedonia, Norway, Poland, Portugal, Romania, Russia, San Marino, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, United Kingdom, Vatican City.

Highest VAT in the Caribbean

The Caribbean is home to the classic zero-tax islands where there is no income, corporate or capital gains tax at all, sunshine included. 17 of the 196 high-VAT countries on this list are in the Caribbean:

Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Curaçao, Dominica, Dominican Republic, Grenada, Jamaica, Saint Lucia, St Kitts and Nevis, Trinidad and Tobago, Turks and Caicos.

Highest VAT in the Middle East

The Gulf states pair 0% personal income tax with fast residency, modern cities and direct flights to almost anywhere. 10 of the 196 high-VAT countries on this list are in the Middle East:

Bahrain, Iraq, Israel, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, United Arab Emirates.

Highest VAT in Asia-Pacific

Asia-Pacific blends territorial tax systems, low living costs and some of the fastest-growing economies on earth. 44 of the 196 high-VAT countries on this list are in Asia-Pacific:

Afghanistan, Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Brunei, Cambodia, China, Fiji, Georgia, Hong Kong, India, Indonesia, Iran, Japan, Kazakhstan, Kyrgyzstan, Laos, Macau, Malaysia, Maldives, Mongolia, Myanmar, Nepal, New Zealand, Pakistan, Palau, Papua New Guinea, Philippines, Samoa, Singapore, South Korea, Sri Lanka, Taiwan, Tajikistan, Thailand, Timor-Leste, Tonga, Turkey, Turkmenistan, Uzbekistan, Vanuatu, Vietnam.

Highest VAT in the Americas

The Americas offer territorial regimes and low-cost living within the same time zones as the United States. 23 of the 196 high-VAT countries on this list are in the Americas:

Argentina, Belize, Bolivia, Canada, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Guyana, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Puerto Rico, Suriname, United States, Uruguay, Venezuela.

Highest VAT in Africa

A small group of African jurisdictions rounds out the low-tax map, usually through territorial or resource-driven regimes. 52 of the 196 high-VAT countries on this list are in Africa:

Algeria, Angola, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Chad, DR Congo, Djibouti, Egypt, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Gabon, Gambia, Ghana, Guinea, Guinea-Bissau, Ivory Coast, Kenya, Lesotho, Liberia, Libya, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Republic of the Congo, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, South Sudan, Sudan, Tanzania, Togo, Tunisia, Uganda, Zambia, Zimbabwe.

Highest VAT rates in the world: frequently asked questions

Which country has the highest VAT?

Hungary has the world's highest standard VAT at 27%. Several Nordic and Balkan countries follow at around 25%, while most of the EU sits between 19% and 25%.

What is the difference between VAT and sales tax?

VAT is charged at every step of production and collected in stages, with businesses reclaiming what they pay on inputs. A sales tax is charged only once, at the final sale to the consumer. The United States uses state sales taxes rather than VAT.

Do tourists pay VAT?

Yes, on most purchases, but many countries let non-resident visitors reclaim VAT on goods they take home. The refund process and minimum spend vary by country.

Does high VAT mean high total tax?

Not always. Some countries lean on VAT so they can keep income tax lower, and vice versa. Look at income tax, social security and VAT together to judge the real burden.

Keep exploring

Lowest VAT in Europe →Highest tax rates in the world →Countries with the lowest income tax →Tax haven countries →

See where VAT is lowest

Compare any two of these side by side, or get matched with an advisor who sets up residency and the exit from your current country.

Open the explorer →