Global VAT and GST on digital services

Many countries treat electronically supplied services (streaming, apps, SaaS, e-books, digital advertising, hosting, etc.) as taxable supplies for VAT/GST purposes.

Rules and enforcement continue to evolve — particularly in the EU with the roll-out of VAT in the Digital Age reforms.

Below is a summary of countries that levy VAT or GST on e-services on non-resident providers selling to consumers.

Countries applying VAT/GST on digital services

Country	E-services VAT/GST rate	VAT registration threshold
Albania	VAT 20%	ALL 10 million; non-residents subject to registration regardless of turnover
Algeria	VAT 19%	None
Andorra	IGI 4.5%	EUR40,000
Angola	VAT 14%	AOA25 million
Argentina	VAT 21%
Armenia	VAT 20%	AMD115 million
Australia	GST 10%	AUD75,000
Azerbaijan	VAT 18%	AZN200,000
Bahamas	VAT 10%	BSD100,000
Bahrain	VAT 10%	BHD37,500
Bangladesh	VAT 15%	BDT30 million
Belarus	VAT 20%	None
Brazil	VAT 21%
Cameroon	VAT 19.25%	XAF50 million turnover (VAT invoicing threshold)
Canada	GST 5%	CAD30,000
Canada, British Columbia	PST 7% (sales tax)	CAD10,000 in BC sales (out-of-province seller)
Canada, Quebec	QST 9.975%	CAD30,000 (specified suppliers)
Canada, Saskatchewan	PST 6% (sales tax)	No small-supplier threshold stated; registration required for vendors making taxable sales
Chile	VAT 19%	None
China	VAT 13%	CNY5 million
Colombia	VAT 19%	COP3,500 (UVT)
Costa Rica	VAT 13%	CRC100 million
Ecuador	VAT 15%
Egypt	VAT 14%	EGP500,000
European Union (27 member states)	VAT varies by member state	€10,000 EU-wide cross-border threshold for EU-established micro-businesses; otherwise member state rules
Fiji	VAT 15%	FJD100,000
Ghana	VAT 15%	GHS200,000
Iceland	VAT 24%	ISK2 million (12-month turnover)
India	GST 18%	INR2 million
Indonesia	VAT 11%	IDR4.8 billion
Israel	VAT 18%	None
Japan	Consumption tax 10%	JPY10 million
Kazakhstan	VAT 12%	KZT20,000 x MCI
Kenya	VAT 16%	KES5 million
Malaysia	Service tax 8%	MYR500,000
Mauritius	VAT 15%	MUR6 million
Mexico	VAT 16%	None
Moldova	VAT 20%	MDL1.2 million
Morocco	VAT 20%	MAD2 million
New Zealand	GST 15%	NZD60,000
Nigeria	VAT 7.5%	NGN25 million
Norway	VAT 25%	NOK50,000
Oman	VAT 5%	OMR38,500
Paraguay	VAT 10%	None
Peru	VAT 18%	None
Philippines	VAT 12%	PHP3 million
Russia	VAT 22% (standard)	RUB10 million (3 consecutive months)
Saudi Arabia	VAT 15%	SAR375,000
Serbia	VAT 20%	RSD8 million
Singapore	GST 9%	SGD1 million
South Africa	VAT 15%	ZAR1 million
South Korea	VAT 10%	KRW80 million
Switzerland	VAT 8.1%	CHF100,000
Taiwan	VAT 5%	None
Tajikistan	VAT 14%	TJS1 million (12-month income)
Tanzania	VAT 18%	TZS100 million
Thailand	VAT 7%	THB1.8 million
Tunisia	VAT 19%	TND100,000
Turkey	VAT 20% (standard)	No threshold (registration required for taxable transactions)
Uganda	VAT 18%	UGX150 million
Ukraine	VAT 20%	UAH1 million
United Arab Emirates	VAT 5%	AED375,000
United States	No VAT/GST (sales tax)	Varies by state (economic nexus thresholds)
Uruguay	VAT 22%	None
Vietnam	VAT 10%	VND100 million
Zimbabwe	VAT 15%	USD25,000

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