VAT Calculator

Switzerland
Swiss voters will decide whether to increase the standard VAT rate from 8.1% to 8.5% and the special accommodation rate from 3.8% to 4% to help finance the 13th AHV pension. The reduced rate would remain at 2.6%. If approved, the increase is not expected to take effect before 2028.

Chile
Sellers may opt for a temporary VAT exemption on the first sale of qualifying new dwellings (with final municipal reception before 17 October 2026) for one year. This is an exemption, not a general zero rate. A separate refund procedure applies to qualifying sales made between 22 April and 30 November 2026.

Spain
The rental of a furnished apartment or dwelling to the same tenant for no more than 30 nights changes from being VAT-exempt to being subject to the 10% rate. If the rented property is the landlord’s habitual residence, the VAT exemption continues to apply. The 10% rate is also extended to renovation and repair work that meets certain conditions on dwellings intended to be let as habitual residences. Application of the reduced rate to renovation and repair work on dwellings requires payment by one of the methods prescribed by law. The 4% rate is extended to protected dwellings with permanent or indefinite protected status when supplied by their developers.

Brazil
PIS and COFINS are abolished and CBS comes into effect. IPI is reduced to zero in many cases, and the selective tax (Imposto Seletivo) is introduced. The Senate will set the CBS rate in December 2026; estimates range from 8.8% to 9.43%.

Cyprus
Zero rate applies to baby milk, baby and adult diapers (including incontinence products), feminine hygiene products (sanitary towels and tampons), and the fresh or chilled vegetables and fresh fruits listed in the decree (by CN codes) from this date until 31 December 2027.

Czech Republic
VAT on non-alcoholic drinks served for consumption on the premises falls from 21% to 12%. The reduction does not apply to takeaway drinks.

Guatemala
The temporary VAT exemption for premium gasoline, regular gasoline and diesel ends. The ordinary tax treatment resumes.

Kazakhstan
The reduced rate on medicines, medical devices and paid medical services rises from 5% to 10%.

Liberia
Liberia replaces GST with VAT. The Liberia Revenue Authority states the rate will be 15%, budget documents have indicated 18%. Registration opened in July 2026.

Peru
The reduced tax rate for small businesses operating in the restaurant, hotel and tourist accommodation sectors rises from 10.5% to 15%.

Spain, Canary Islands
Under legislation published by 30 September 2026, temporary fuel zero rating ends no later than 31 December 2026. Ordinary product-specific rates apply from January unless another extension is enacted; petroleum and gas have a 1% rate. Zero rating may have ceased earlier under the price conditions.

Tajikistan
The standard VAT decreases to 13% from 14%.

Vietnam
The standard rate rises back to 10% from 8%. The reduction has been renewed repeatedly since 2022.

Kenya
The temporary reduced rate of 8% on gasoline, kerosene and diesel is scheduled to end. Unless extended again, the 16% standard rate applies from this date.

Croatia
The reduced 5% rate on natural gas, district heating, firewood, pellets, briquettes and wood chips is due to end. However, the reduction has been extended every year since 2022, most recently to 31 March 2027.

Cyprus
The reduced VAT rate on electricity, 5% for all residential consumers, ends.

Jamaica
GCT on tourism rises from 10% to 15%. Short-term accommodation is brought into the scope of GCT.

United Kingdom
The temporary 0% rate on the installation of energy-saving materials in homes ends. The rate is back to the reduced rate of 5%.

Cyprus
Temporary zero rate on the defined fresh, chilled or frozen meats, fish, cuttlefish, squid, octopus and edible offal ends; the rate returns to 5%.

Cyprus
Temporary zero rate on the defined bread, milk, coffee, sugar and baby food ends; the rate returns to 5%.