VAT Calculator vat-calculator.net
Note: ICMS, ISS and PIS/COFINS are calculated using the 'por dentro' method (the tax is included in its own tax base). IPI, CBS and IBS are calculated using the 'por fora' method. Choose the method under 'Calculation method' and click 'Calculate results'. ICMS is a state tax, so the tax rate depends on the state and on whether the transaction is within the state or between states. The tax rate shown above is the rate for São Paulo: check which rate applies to your case. PIS and COFINS are two separate federal contributions. Their rates depend on the company's regime: 1.65% + 7.6% for the non-cumulative regime, 0.65% + 3% for the cumulative one. Do not mix rates from different regimes and calculate each contribution separately. IPI is not listed above, it has no single rate. The rate depends on the product's classification. Enter the rate manually and use the 'por fora' method.
See also: Percentage calculator
Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.
You can also choose the tax % by clicking the percentage in the table below.
Brazil | ||
| ICMS | 18% ICMS 12% ICMS 7% ICMS | |
| Other taxes | 2-5% ISS 7.6% COFINS 3% COFINS 1.65% PIS 0.65% PIS 0.9% CBS 0.1% IBS | |
Note! VAT rates and descriptions of rates are general information and not tax advice. The VAT table above is not an exhaustive list. VAT taxation includes many exceptions and special situations. Check your own situation in the tax administration's guidelines.
| Upcoming changes: | |
| 1.1.2027 | 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%. Planalto (Complementary Law 214/2025) |
| 1.1.2029 | The transition begins. ICMS and ISS rates fall to nine tenths of their original rates and decrease further each year, while IBS rises correspondingly. ICMS 18% becomes 16.2%. Planalto (Complementary Law 214/2025) |
| 1.1.2033 | ICMS and ISS are abolished. Only CBS and IBS (both 'por fora') and the selective tax (Imposto Seletivo) remain. Planalto (Complementary Law 214/2025) |
| Past changes: | |
| 1.8.2026 | The CBS and IBS fields become mandatory on electronic invoices. |
| 1.1.2026 | Brazil's tax reform begins. In 2026, the dual VAT system is tested: CBS 0.9% and IBS 0.1% are shown on invoices, but they are offset against PIS/COFINS, so the tax burden does not change. ICMS 18%, ISS and PIS/COFINS continue in full. Planalto (Complementary Law 214/2025) |
See also:
https://www.gov.br/
Afghanistan | ||
| standard | 10% | |
Andorra | ||
| higher | 9.5% | |
| standard | 4.5% | |
| reduced | 2.5% 1% | |
See also:
https://www.impostos.ad/impost-general-indirecte
Canada | ||
| GST/HST | 15% NB, NL, PE 14% NS 13% ON 5% AB, BC, MB, NT, NU, QC, SK, YT | |
| PST | 9.975% QC 7% BC, MB 6% SK | |
See also:
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
Central African Republic | ||
| standard | 19% | |
| reduced | 5% | |
See also:
https://www.healyconsultants.com/central-african-republic-company-registration/accounting-legal/
Cuba | ||
| standard | 10% | |
See also:
https://www.periodismodebarrio.org/2021/03/los-impuestos-en-cuba-explicados/
Dominican Republic | ||
| ITBIS | 18% | |
| ITBIS, reduced | 16% | |
See also:
https://www.dgii.gov.do/
Finland | ||
| standard | 25.5% | |
| reduced | 13.5% 10% | |
See also:
https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/
Ghana | ||
| VAT | 20% VAT + levies 15% VAT only | |
| Levies | 2.5% NHIL, GETFund | |
See also:
https://gra.gov.gh/domestic-tax/tax-types/vat/
Iceland | ||
| standard | 24% | |
| reduced | 11% | |
See also:
https://www.government.is/ministries/ministry-of-finance-and-economic-affairs/
India | ||
| higher | 40% | |
| standard | 18% | |
| reduced | 5% 3% 0.25% | |
See also:
https://www.india.gov.in/topics/finance-taxes
Jamaica | ||
| GCT, higher | 25% 20% | |
| GCT | 15% | |
| GCT, reduced | 10% 2% | |
See also:
https://www.jamaicatax.gov.jm/general-consumption-tax1/
Japan | ||
| standard | 10% | |
| reduced | 8% | |
See also:
https://www.nta.go.jp/english/taxes/consumption_tax/index.htm
Malta | ||
| standard | 18% | |
| reduced | 12% 7% 5% | |
See also:
https://cfr.gov.mt/en/vat/general_information/Pages/default.aspx
Monaco | ||
| standard | 20% | |
| reduced | 10% 5.5% 2.1% | |
See also:
https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/vat
Mozambique | ||
| standard | 16% | |
| reduced | 5% | |
See also:
https://www.at.gov.mz/por/Processos-Fiscais/Imposto-sobre-o-Valor-Acrescentado-IVA
New Caledonia | ||
| higher | 22% | |
| standard | 11% | |
| reduced | 6% 3% 1% | |
See also:
https://dsf.gouv.nc/professionnels-impots-et-taxes/la-taxe-generale-sur-la-consommation-tgc
Niger | ||
| standard | 19% | |
| reduced | 10% 5% | |
See also:
https://service-public.ne/fr/demarche/la-taxe-sur-la-valeur-ajoutee-ou-tva
Pakistan | ||
| higher | 25% | |
| standard | 18% 15% 13% | |
See also:
https://www.fbr.gov.pk/sales-tax-basics/51148/101149
Panama | ||
| ITBMS, higher | 15% 10% | |
| ITBMS | 7% | |
See also:
https://dgi.mef.gob.pa/itbms/Itbms.php
Papua New Guinea | ||
| GST | 10% | |
See also:
https://www.irc.gov.pg/tax-information/goods-services-tax/
Peru | ||
| IGV | 18% | |
| IGV, small restaurants and hotels | 10.5% | |
See also:
https://orientacion.sunat.gob.pe/impuesto-general-las-ventas-igv-empresas
Puerto Rico | ||
| IVU | 11.5% | |
| B2B services | 4% | |
See also:
https://hacienda.pr.gov/impuesto-sobre-ventas-y-uso-ivu
Saint Lucia | ||
| standard | 12.5% | |
| reduced | 10% | |
See also:
http://irdstlucia.gov.lc/index.php/component/content/category/33-faqs-vat
Senegal | ||
| standard | 18% | |
| reduced | 10% | |
See also:
https://senegalservices.sn/demarche/remplir-une-declaration-de-taxe-sur-la-valeur-ajoutee-tva
Sierra Leone | ||
| GST | 15% | |
See also:
https://www.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax
Singapore | ||
| GST | 9% | |
See also:
https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/
Spain, Canary Islands | ||
| IGIC, higher | 20% 15% 9.5% | |
| IGIC | 7% | |
| IGIC, reduced | 3% | |
See also:
https://www3.gobiernodecanarias.org/tributos/atc/w/igic-impuesto-general-indirecto-canario-
Spain, Ceuta | ||
| IPSI, higher | 10% 9% 6% 5% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
See also:
https://www.tributosceuta.org/index2.cfm?codigo=7110
Spain, Melilla | ||
| IPSI, higher | 10% 8% 7% 5% 4% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Togo | ||
| standard | 18% | |
See also:
https://www.otr.tg/index.php/fr/impots/nomenclature-fiscale/impots-indirects-tva-taf.html
Trinidad and Tobago | ||
| standard | 12.5% | |
See also:
https://www.finance.gov.tt/services/income-tax/registering-for-vat/
Ukraine | ||
| standard | 20% | |
| reduced | 14% 7% | |
See also:
https://ukraineinvest.gov.ua/en/analytics-research/overview-of-taxation/
Calculate United States Sales Tax. Sales Tax in US varies by location. There is base sales tax by most of the states. Counties, cities and districts impose their own local taxes. See California, Texas, Florida, New York, Pennsylvania, etc.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.