Finance
VAT and GST Rates by Country, Checked at the Source
Standard and reduced VAT and GST rates for the UK, Ireland, Germany, France, Spain, the Netherlands, Canada by province, New Zealand, South Africa and Singapore, each from the tax authority.
By TooleemPublished Facts checked
Short answer
Standard VAT and GST rates in the countries below range from 5% (Canada GST) to 23% (Ireland): United Kingdom 20%, Germany 19%, France 20%, Spain 21%, Netherlands 21%, Ireland 23%, New Zealand 15%, South Africa 15%, Singapore 9%, and Canada 5% GST or 13% to 15% HST depending on the province. Most countries also have one or two reduced rates for food, books, medicines or energy. EU countries must keep a standard rate of at least 15%. Rates change, so check the date next to each source before you rely on it for an invoice.
Do the calculation
Germany VAT Calculator
Pick the rate and enter a net or gross price to add or remove the tax and see both amounts.
On this page
Standard and reduced rates by country
| Country | Tax | Standard rate | Reduced rates |
|---|---|---|---|
| United Kingdom | VAT | 20% | 5%; zero rate 0% |
| Ireland | VAT | 23% | 13.5%, 9%; livestock 4.8% |
| Germany | VAT (USt) | 19% | 7% |
| France (mainland) | VAT (TVA) | 20% | 10%, 5.5%; special 2.1% |
| Spain | VAT (IVA) | 21% | 10%, 4% |
| Netherlands | VAT (btw) | 21% | 9%; 0% for exports |
| Canada | GST / HST | 5% GST; HST 13% to 15% | Provincial sales tax on top in some provinces |
| New Zealand | GST | 15% | 0% for some supplies |
| South Africa | VAT | 15% | 0% for some supplies |
| Singapore | GST | 9% | 0% for exports and international services |
Calculators with these rates built in: Ireland, Germany, France, Spain, Netherlands, Canada, New Zealand and Singapore.
Canada: rate by province
| Province or territory | GST or HST | Provincial sales tax |
|---|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | 5% GST | none |
| British Columbia, Manitoba | 5% GST | 7% |
| Saskatchewan | 5% GST | 6% |
| Quebec | 5% GST | 9.975% QST |
| Ontario | 13% HST | included in HST |
| Nova Scotia | 14% HST (from 1 April 2025) | included in HST |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST | included in HST |
How the EU sets the limits
- The VAT Directive requires a standard rate of at least 15%, with no maximum.
- Since the 2022 reform, member states may apply up to two reduced rates of at least 5% to goods and services listed in Annex III, plus one rate below 5% and one zero rate for up to seven categories of basic needs such as food and medicines.
- Each country chooses its own rates within these limits, which is why the same product can carry 7% in Germany and 5.5% in France.
Using the right rate
- Find where the supply is taxed. For goods this is usually where they are delivered; services and online sales to consumers have their own place-of-supply rules.
- Check whether the item has a reduced rate or is exempt in that country.
- Add tax to a net price by multiplying by (1 + rate). To take tax out of a gross price, divide by (1 + rate), as explained in how to remove VAT or GST from a gross price.
Worked example
The same €100 net price in four countries
At the standard rate it becomes €119.00 in Germany, €120.00 in France, €121.00 in Spain and €123.00 in Ireland. At the reduced rate for food it becomes €107.00 in Germany, €105.50 in France and €109.00 in the Netherlands.
Do the calculation
Germany VAT Calculator
Pick the rate and enter a net or gross price to add or remove the tax and see both amounts.
Tools used in this guide
Sources
The figures and rules in this guide come from these documents.
- VAT ratesGOV.UKUnited Kingdom: 20%, 5%, 0%.
- Current VAT ratesRevenue (Ireland)Ireland: 23%, 13.5%, 9%, 4.8%, effective 1 January 2026.
- Umsatzsteuergesetz, § 12 SteuersätzeBundesministerium der JustizGermany: 19% and 7%.
- Les taux de TVADirection générale des douanes et droits indirectsMainland France: 20%, 10%, 5.5%, 2.1%.
- Ley 37/1992 del Impuesto sobre el Valor Añadido, artículos 90 y 91Boletín Oficial del EstadoSpain: 21% general rate, 10% and 4% reduced rates.
- VAT tariffsBelastingdienst (Netherlands Tax Administration)Netherlands: 21%, 9%, 0%.
- GST/HST calculator (and rates)Canada Revenue AgencyGST/HST and PST by province, date modified 1 April 2025.
- Charging GSTInland Revenue (New Zealand)New Zealand: 15% and 0%.
- Value-Added TaxSouth African Revenue ServiceSouth Africa: standard rate 15%; the planned increase to 15.5% was withdrawn.
- Current GST ratesInland Revenue Authority of SingaporeSingapore: 9%.
- VAT ratesEuropean Commission, Taxation and Customs UnionMinimum standard rate of 15% and the reduced-rate framework after Directive (EU) 2022/542.
Facts checked
General information, not legal, tax or financial advice. Rules change; check the cited sources for your own case.