Reference only — not tax advice

Global VAT & Digital Services Tax Rates

A reference guide to VAT, GST, and sales tax rates and registration thresholds for digital product sellers. Rates are standard rates — reduced rates may apply to certain product types. Click any row for more detail.

Important: This table is for general reference only and is not guaranteed to be accurate or up to date. Tax laws change frequently and rules for digital services vary by country and product type. Do not rely on this information to make tax decisions — always consult a qualified tax adviser for your specific situation.

55 countries shown

Country	Region	Tax type	Rate	Threshold (digital sellers)
GBUnited Kingdom	United Kingdom	VAT	20%	£90,000 (domestic) · £nil for non-UK sellers
ATAustria	European Union	VAT	20%	EU OSS — no threshold
BEBelgium	European Union	VAT	21%	EU OSS — no threshold
BGBulgaria	European Union	VAT	20%	EU OSS — no threshold
CYCyprus	European Union	VAT	19%	EU OSS — no threshold
CZCzech Republic	European Union	VAT	21%	EU OSS — no threshold
DEGermany	European Union	VAT	19%	EU OSS — no threshold
DKDenmark	European Union	VAT	25%	EU OSS — no threshold
EEEstonia	European Union	VAT	22%	EU OSS — no threshold
ESSpain	European Union	VAT	21%	EU OSS — no threshold
FIFinland	European Union	VAT	25.5%	EU OSS — no threshold
FRFrance	European Union	VAT	20%	EU OSS — no threshold
GRGreece	European Union	VAT	24%	EU OSS — no threshold
HRCroatia	European Union	VAT	25%	EU OSS — no threshold
HUHungary	European Union	VAT	27%	EU OSS — no threshold
IEIreland	European Union	VAT	23%	EU OSS — no threshold
ITItaly	European Union	VAT	22%	EU OSS — no threshold
LTLithuania	European Union	VAT	21%	EU OSS — no threshold
LULuxembourg	European Union	VAT	17%	EU OSS — no threshold
LVLatvia	European Union	VAT	21%	EU OSS — no threshold
MTMalta	European Union	VAT	18%	EU OSS — no threshold
NLNetherlands	European Union	VAT	21%	EU OSS — no threshold
PLPoland	European Union	VAT	23%	EU OSS — no threshold
PTPortugal	European Union	VAT	23%	EU OSS — no threshold
RORomania	European Union	VAT	19%	EU OSS — no threshold
SESweden	European Union	VAT	25%	EU OSS — no threshold
SISlovenia	European Union	VAT	22%	EU OSS — no threshold
SKSlovakia	European Union	VAT	23%	EU OSS — no threshold
NONorway	Other Europe	MVA (VAT)	25%	NOK 50,000 (~£3,600)
CHSwitzerland	Other Europe	MWST (VAT)	8.1%	CHF 100,000 (~£89,000) worldwide
ISIceland	Other Europe	VSK (VAT)	24%	ISK 2,000,000 (~£11,000)
TRTurkey	Other Europe	KDV (VAT)	20%	No threshold for non-residents
RSSerbia	Other Europe	PDV (VAT)	20%	RSD 8,000,000 (~£55,000)
USUnited States	Americas	Sales Tax	0–10.25% (state)	Varies by state (economic nexus)
CACanada	Americas	GST / HST	5–15% (incl. provincial)	CAD $30,000 (~£17,000)
MXMexico	Americas	IVA (VAT)	16%	No threshold for non-residents
BRBrazil	Americas	Multiple (ISS/ICMS)	Varies	Varies by tax and state
ARArgentina	Americas	IVA (VAT)	21%	No threshold for non-residents
CLChile	Americas	IVA (VAT)	19%	No threshold for non-residents
COColombia	Americas	IVA (VAT)	19%	No threshold for non-residents
AUAustralia	Asia-Pacific	GST	10%	AUD $75,000 (~£38,000)
NZNew Zealand	Asia-Pacific	GST	15%	NZD $60,000 (~£28,000)
JPJapan	Asia-Pacific	Consumption Tax	10%	JPY 10,000,000 (~£50,000)
KRSouth Korea	Asia-Pacific	VAT	10%	KRW 30,000,000 (~£17,000)
SGSingapore	Asia-Pacific	GST	9%	SGD $100,000 (~£57,000)
INIndia	Asia-Pacific	GST	18%	No threshold for non-residents
THThailand	Asia-Pacific	VAT	7%	THB 1,800,000 (~£38,000)
MYMalaysia	Asia-Pacific	SST (Sales & Service Tax)	8%	MYR 500,000 (~£85,000)
TWTaiwan	Asia-Pacific	VAT (Business Tax)	5%	TWD 480,000 (~£12,000)
AEUnited Arab Emirates	Middle East & Africa	VAT	5%	AED 375,000 (~£78,000)
SASaudi Arabia	Middle East & Africa	VAT	15%	SAR 375,000 (~£78,000)
ZASouth Africa	Middle East & Africa	VAT	15%	ZAR 1,000,000 (~£41,000)
ILIsrael	Middle East & Africa	VAT	18%	ILS 120,000 (~£25,000)
KEKenya	Middle East & Africa	VAT	16%	KES 5,000,000 (~£29,000)
NGNigeria	Middle East & Africa	VAT	7.5%	NGN 25,000,000 (~£11,000)

Rate colours: ■ 25%+ ■ 20–24% ■ 10–19% ■ Under 10%

EU OSS: If you're a UK business selling digital products to EU consumers, you need to register for the EU One Stop Shop (OSS) scheme. There is no minimum threshold — VAT applies from your first EU sale. You register in a single EU member state and file one return covering all EU sales.

Rates last reviewed February 2026. Not all countries are listed — this is not an exhaustive reference. Always verify current rates with official sources or a qualified tax adviser.