{
  "name": "Standard VAT and GST rates by country",
  "description": "Every country's standard VAT, GST or sales tax rate on imported goods in border.bot's live data, with the tax's name, the date the rate took effect and its official source.",
  "url": "https://border.bot/docs/guides/import-tax-rates",
  "citation": "border.bot, “Standard VAT and GST rates by country”, updated 14 October 2026, https://border.bot/docs/guides/import-tax-rates",
  "creator": "border.bot",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "dateModified": "2026-10-14T13:32:02.161Z",
  "columns": [
    {
      "key": "country",
      "label": "Country"
    },
    {
      "key": "iso_alpha2",
      "label": "ISO alpha-2"
    },
    {
      "key": "standard_rate",
      "label": "Standard rate",
      "description": "Percent of the taxable value."
    },
    {
      "key": "tax",
      "label": "Tax"
    },
    {
      "key": "since",
      "label": "Since",
      "description": "The date the rate took effect, where the source gives one."
    },
    {
      "key": "official_source",
      "label": "Official source"
    },
    {
      "key": "border_bot_page",
      "label": "border.bot page"
    }
  ],
  "rows": [
    {
      "country": "Albania",
      "iso_alpha2": "AL",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/albania"
    },
    {
      "country": "Argentina",
      "iso_alpha2": "AR",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/argentina"
    },
    {
      "country": "Armenia",
      "iso_alpha2": "AM",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/armenia"
    },
    {
      "country": "Australia",
      "iso_alpha2": "AU",
      "standard_rate": 10,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/australia"
    },
    {
      "country": "Austria",
      "iso_alpha2": "AT",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/austria"
    },
    {
      "country": "Belgium",
      "iso_alpha2": "BE",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/belgium"
    },
    {
      "country": "Brazil",
      "iso_alpha2": "BR",
      "standard_rate": 18,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/brazil"
    },
    {
      "country": "Bulgaria",
      "iso_alpha2": "BG",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/bulgaria"
    },
    {
      "country": "Chile",
      "iso_alpha2": "CL",
      "standard_rate": 19,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.sii.cl/preguntas_frecuentes/impuestos_mensuales/001_130_0572.htm",
      "border_bot_page": "https://border.bot/countries/chile"
    },
    {
      "country": "China",
      "iso_alpha2": "CN",
      "standard_rate": 13,
      "tax": "VAT",
      "since": null,
      "official_source": "https://fgk.chinatax.gov.cn/eng/c101270/c101271/c5157953/content.html",
      "border_bot_page": "https://border.bot/countries/china"
    },
    {
      "country": "Colombia",
      "iso_alpha2": "CO",
      "standard_rate": 19,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/colombia"
    },
    {
      "country": "Croatia",
      "iso_alpha2": "HR",
      "standard_rate": 25,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/croatia"
    },
    {
      "country": "Cyprus",
      "iso_alpha2": "CY",
      "standard_rate": 19,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/cyprus"
    },
    {
      "country": "Czechia",
      "iso_alpha2": "CZ",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/czechia"
    },
    {
      "country": "Denmark",
      "iso_alpha2": "DK",
      "standard_rate": 25,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/denmark"
    },
    {
      "country": "Estonia",
      "iso_alpha2": "EE",
      "standard_rate": 24,
      "tax": "VAT",
      "since": "2025-07-01",
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/estonia"
    },
    {
      "country": "European Union",
      "iso_alpha2": "EU",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/european-union"
    },
    {
      "country": "Faroe Islands",
      "iso_alpha2": "FO",
      "standard_rate": 25,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/faroe-islands"
    },
    {
      "country": "Finland",
      "iso_alpha2": "FI",
      "standard_rate": 25.5,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/finland"
    },
    {
      "country": "France",
      "iso_alpha2": "FR",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/france"
    },
    {
      "country": "Germany",
      "iso_alpha2": "DE",
      "standard_rate": 19,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/germany"
    },
    {
      "country": "Greece",
      "iso_alpha2": "GR",
      "standard_rate": 24,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/greece"
    },
    {
      "country": "Hungary",
      "iso_alpha2": "HU",
      "standard_rate": 27,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/hungary"
    },
    {
      "country": "Iceland",
      "iso_alpha2": "IS",
      "standard_rate": 24,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.skatturinn.is/english/companies/value-added-tax/",
      "border_bot_page": "https://border.bot/countries/iceland"
    },
    {
      "country": "India",
      "iso_alpha2": "IN",
      "standard_rate": 18,
      "tax": "VAT",
      "since": null,
      "official_source": "https://static.pib.gov.in/WriteReadData/specificdocs/documents/2025/sep/doc202594628401.pdf",
      "border_bot_page": "https://border.bot/countries/india"
    },
    {
      "country": "Indonesia",
      "iso_alpha2": "ID",
      "standard_rate": 11,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.pajak.go.id/id/artikel/pmk-1312024-tarif-ppn-sebelas-dua-belas",
      "border_bot_page": "https://border.bot/countries/indonesia"
    },
    {
      "country": "Ireland",
      "iso_alpha2": "IE",
      "standard_rate": 23,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/ireland"
    },
    {
      "country": "Israel",
      "iso_alpha2": "IL",
      "standard_rate": 17,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/israel"
    },
    {
      "country": "Italy",
      "iso_alpha2": "IT",
      "standard_rate": 22,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/italy"
    },
    {
      "country": "Japan",
      "iso_alpha2": "JP",
      "standard_rate": 10,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.nta.go.jp/english/taxes/consumption_tax/01.htm",
      "border_bot_page": "https://border.bot/countries/japan"
    },
    {
      "country": "Latvia",
      "iso_alpha2": "LV",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/latvia"
    },
    {
      "country": "Lithuania",
      "iso_alpha2": "LT",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/lithuania"
    },
    {
      "country": "Luxembourg",
      "iso_alpha2": "LU",
      "standard_rate": 17,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/luxembourg"
    },
    {
      "country": "Malaysia",
      "iso_alpha2": "MY",
      "standard_rate": 10,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.mof.gov.my/portal/en/news/press-release/targeted-revision-of-sales-tax-rate-and-expansion-of-service-tax-scope-effective-1-july-2025",
      "border_bot_page": "https://border.bot/countries/malaysia"
    },
    {
      "country": "Malta",
      "iso_alpha2": "MT",
      "standard_rate": 18,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/malta"
    },
    {
      "country": "Mexico",
      "iso_alpha2": "MX",
      "standard_rate": 16,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.gob.mx/cms/uploads/attachment/file/850660/Dato-3_IVA.pdf",
      "border_bot_page": "https://border.bot/countries/mexico"
    },
    {
      "country": "Moldova",
      "iso_alpha2": "MD",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/moldova"
    },
    {
      "country": "Montenegro",
      "iso_alpha2": "ME",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/montenegro"
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    {
      "country": "Morocco",
      "iso_alpha2": "MA",
      "standard_rate": 20,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/morocco"
    },
    {
      "country": "Netherlands",
      "iso_alpha2": "NL",
      "standard_rate": 21,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/netherlands"
    },
    {
      "country": "New Zealand",
      "iso_alpha2": "NZ",
      "standard_rate": 15,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.ird.govt.nz/gst",
      "border_bot_page": "https://border.bot/countries/new-zealand"
    },
    {
      "country": "Norway",
      "iso_alpha2": "NO",
      "standard_rate": 25,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.skatteetaten.no/en/rates/value-added-tax/",
      "border_bot_page": "https://border.bot/countries/norway"
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    {
      "country": "Peru",
      "iso_alpha2": "PE",
      "standard_rate": 18,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/peru"
    },
    {
      "country": "Philippines",
      "iso_alpha2": "PH",
      "standard_rate": 12,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/philippines"
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    {
      "country": "Poland",
      "iso_alpha2": "PL",
      "standard_rate": 23,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/poland"
    },
    {
      "country": "Portugal",
      "iso_alpha2": "PT",
      "standard_rate": 23,
      "tax": "VAT",
      "since": null,
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/portugal"
    },
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      "country": "Romania",
      "iso_alpha2": "RO",
      "standard_rate": 21,
      "tax": "VAT",
      "since": "2025-08-01",
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/romania"
    },
    {
      "country": "Russia",
      "iso_alpha2": "RU",
      "standard_rate": 22,
      "tax": "VAT",
      "since": "2026-01-01",
      "official_source": "https://www.nalog.gov.ru/rn26/news/smi/16596761/",
      "border_bot_page": "https://border.bot/countries/russia"
    },
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      "country": "Saudi Arabia",
      "iso_alpha2": "SA",
      "standard_rate": 15,
      "tax": "VAT",
      "since": null,
      "official_source": null,
      "border_bot_page": "https://border.bot/countries/saudi-arabia"
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      "country": "Serbia",
      "iso_alpha2": "RS",
      "standard_rate": 20,
      "tax": "VAT",
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      "official_source": null,
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      "country": "Singapore",
      "iso_alpha2": "SG",
      "standard_rate": 9,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates",
      "border_bot_page": "https://border.bot/countries/singapore"
    },
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      "country": "Slovakia",
      "iso_alpha2": "SK",
      "standard_rate": 23,
      "tax": "VAT",
      "since": "2025-01-01",
      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/slovakia"
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      "country": "Slovenia",
      "iso_alpha2": "SI",
      "standard_rate": 22,
      "tax": "VAT",
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      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/slovenia"
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      "country": "South Africa",
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      "official_source": "https://www.sars.gov.za/types-of-tax/value-added-tax/",
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      "country": "South Korea",
      "iso_alpha2": "KR",
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      "border_bot_page": "https://border.bot/countries/south-korea"
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      "country": "Spain",
      "iso_alpha2": "ES",
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      "tax": "VAT",
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      "official_source": "https://ec.europa.eu/taxation_customs/tedb/",
      "border_bot_page": "https://border.bot/countries/spain"
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      "country": "Sweden",
      "iso_alpha2": "SE",
      "standard_rate": 25,
      "tax": "VAT",
      "since": null,
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      "border_bot_page": "https://border.bot/countries/sweden"
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    {
      "country": "Switzerland",
      "iso_alpha2": "CH",
      "standard_rate": 8.1,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.estv.admin.ch/estv/en/home/mehrwertsteuer/mwst-steuersaetze.html",
      "border_bot_page": "https://border.bot/countries/switzerland"
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      "tax": "VAT",
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      "official_source": null,
      "border_bot_page": "https://border.bot/countries/taiwan"
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      "country": "Thailand",
      "iso_alpha2": "TH",
      "standard_rate": 7,
      "tax": "VAT",
      "since": null,
      "official_source": "https://www.rd.go.th/59.html",
      "border_bot_page": "https://border.bot/countries/thailand"
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      "country": "Türkiye",
      "iso_alpha2": "TR",
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      "tax": "VAT",
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      "border_bot_page": "https://border.bot/countries/turkiye"
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    {
      "country": "Ukraine",
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      "tax": "VAT",
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      "official_source": null,
      "border_bot_page": "https://border.bot/countries/ukraine"
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    {
      "country": "United Arab Emirates",
      "iso_alpha2": "AE",
      "standard_rate": 5,
      "tax": "VAT",
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      "official_source": "https://tax.gov.ae/en/taxes/vat.aspx",
      "border_bot_page": "https://border.bot/countries/united-arab-emirates"
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    {
      "country": "United Kingdom",
      "iso_alpha2": "GB",
      "standard_rate": 20,
      "tax": "VAT",
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      "official_source": "https://www.gov.uk/vat-rates",
      "border_bot_page": "https://border.bot/countries/united-kingdom"
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    {
      "country": "Uruguay",
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      "standard_rate": 22,
      "tax": "VAT",
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      "official_source": null,
      "border_bot_page": "https://border.bot/countries/uruguay"
    }
  ]
}