Standard rates, registration thresholds, returns, filing frequency and e-invoicing status for 29+ countries — a free, maintained reference from KARR. Figures reflect rules current for 2026; confirm specifics with each country’s tax authority before filing.
| Country | Tax | Standard rate | Registration threshold | Return · filing | Authority | E-invoicing |
|---|---|---|---|---|---|---|
| Australia | GST | 10% | A$75,000 (A$150,000 for non-profits) | BAS · quarterly | the ATO | Peppol e-invoicing (government-backed) |
| Bahrain | VAT | 10% | mandatory at BHD 37,500, voluntary at BHD 18,750 | VAT return · monthly or quarterly | NBR | — |
| Bangladesh | VAT | 15% | ≈BDT 30 million annual turnover (obtain a BIN) | Mushak-9.1 · monthly | the NBR | — |
| Canada | GST/HST | 5% GST (13–15% HST in participating provinces; separate PST/QST elsewhere) | CAD 30,000 in revenue over four quarters (the small-supplier limit) | GST/HST return · monthly, quarterly or annually | the CRA | — |
| France | VAT (TVA) | 20% (reduced 10/5.5/2.1%) | franchise en base: €85,000 for goods / €37,500 for services | CA3 · monthly or quarterly | the DGFiP | mandatory B2B e-invoicing from 2026–2027 |
| Germany | VAT | 19% (reduced 7%) | Kleinunternehmer: €25,000 prior-year / €100,000 current-year turnover | Umsatzsteuer-Voranmeldung · monthly or quarterly | the Finanzamt | mandatory B2B e-invoicing phased in from 2025 to 2028 |
| Ghana | VAT | 15% VAT plus 2.5% NHIL + 2.5% GETFund (the 1% COVID-19 levy was abolished from 1 Jan 2026) | GHS 750,000 annual turnover (raised from GHS 200,000 by the VAT Act, 2025) | VAT return · monthly | the GRA | GRA E-VAT electronic invoicing |
| India | GST | 18% (GST 2.0 two-slab structure from 22 Sep 2025: 5% and 18% main rates, plus 40% on luxury/sin goods and 0% on essentials; the old 12% and 28% slabs were removed) | ₹40 lakh turnover for goods, ₹20 lakh for services (₹20L/₹10L in special-category states) | GSTR-3B · monthly (or quarterly under QRMP) | GSTN | IRN/e-invoice mandatory on B2B invoices once turnover exceeds ₹5 crore |
| Indonesia | VAT (PPN) | 12% (effective 11% on non-luxury goods and services) | IDR 4.8 billion turnover (register as a PKP / Taxable Entrepreneur) | SPT Masa PPN · monthly | the DGT (DJP) | e-Faktur (mandatory) |
| Ireland | VAT | 23% (reduced 13.5% and 9%) | €85,000 for goods / €42,500 for services (unchanged for 2026) | VAT3 · every two months | Revenue | — |
| Italy | VAT (IVA) | 22% (reduced 10/5/4%) | regime forfettario up to €85,000 turnover | LIPE and the annual VAT return · quarterly | the Agenzia delle Entrate | Sistema di Interscambio (SdI), mandatory for almost all businesses |
| Kenya | VAT | 16% | KES 5 million in any 12 months | VAT3 · monthly | the KRA | eTIMS electronic tax invoices (mandatory, even for non-VAT expenses to be deductible) |
| Malaysia | SST | Sales Tax of 5% or 10% on taxable goods, plus Service Tax of 8% (6% on food & beverage, telecommunications, parking and logistics) | RM500,000 annual turnover (RM1.5 million for F&B; RM1 million for the new rental/leasing and financial-services categories) | SST-02 · every two months | RMCD | MyInvois (LHDN), mandatory in turnover-based phases through 2026 |
| Netherlands | VAT (BTW) | 21% (reduced 9%) | small-business KOR scheme up to €20,000 turnover | BTW-aangifte · quarterly | the Belastingdienst | — |
| New Zealand | GST | 15% | NZ$60,000 in any 12 months | GST return · every two months (or six-monthly) | Inland Revenue (IRD) | — |
| Nigeria | VAT | 7.5% | VAT applies broadly; under the Nigeria Tax Act 2025 (in force 1 Jan 2026) small companies — turnover ≤₦100 million and fixed assets ≤₦250 million — are exempt from companies income tax | VAT return · monthly (by the 21st) | the FIRS | — |
| Oman | VAT | 5% | mandatory at OMR 38,500, voluntary at OMR 19,250 | VAT return · quarterly | the Oman Tax Authority | — |
| Pakistan | Sales Tax | 18% on goods (federal); services taxed by the provinces | register with the FBR for an NTN and Sales Tax Registration Number | Sales Tax Return · monthly | the FBR | FBR digital invoicing (phased) |
| Philippines | VAT | 12% | ₱3 million gross sales (below it, the 3% percentage tax applies) | BIR Form 2550Q · quarterly (within 25 days of each quarter-end) | the BIR | BIR EIS electronic invoicing (phased) |
| Portugal | VAT (IVA) | 23% (reduced 13/6%) | €15,000 small-business exemption threshold (unchanged for 2026) | periodic VAT return · monthly or quarterly | the Autoridade Tributária | SAF-T (PT) reporting and certified invoicing software |
| Saudi Arabia | VAT | 15% | mandatory at SAR 375,000, voluntary at SAR 187,500 | VAT return · monthly or quarterly | ZATCA | ZATCA Fatoorah Phase 2 (Integration), rolled out in turnover-based waves |
| Singapore | GST | 9% | S$1 million taxable turnover | GST F5 · quarterly | IRAS | InvoiceNow (Peppol) network, being adopted GST-wide |
| South Africa | VAT | 15% | R1 million compulsory, R50,000 voluntary | VAT201 · every two months | SARS | — |
| Spain | VAT (IVA) | 21% (reduced 10/4%) | no threshold — register before the first taxable sale | Modelo 303 · quarterly | the AEAT | Verifactu and B2B e-invoicing (phased) |
| Sri Lanka | VAT | 18% | LKR 60 million per year (or LKR 15 million per quarter) | VAT return · monthly | the IRD | — |
| Thailand | VAT | 7% (a reduced rate on a 10% statutory base, extended through 30 September 2026 by Royal Decree No. 799) | THB 1.8 million annual revenue | PP30 · monthly | the Revenue Department | — |
| UAE | VAT | 5% | mandatory at AED 375,000 taxable turnover, voluntary at AED 187,500 | Form 201 · quarterly | FTA | phased mandatory e-invoicing from 2026 |
| UK | VAT | 20% (reduced 5%) | £90,000 taxable turnover | VAT Return · quarterly via Making Tax Digital | HMRC | Making Tax Digital — digital VAT records and MTD-compatible filing |
| USA | Sales Tax | varies by state (combined ~6–10%) | economic nexus — typically $100,000 in sales or 200 transactions per state | state sales tax return · monthly or quarterly | each state Department of Revenue | — |
KARR applies the right rate on every invoice and flags non-compliance before you file — across all of these markets.
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Reference maintained by KARR and updated for 2026. Provided for guidance only — not tax advice. Cite this page: https://karr.pro/knowledge/data/vat-gst-rates