Full Definition
GST and VAT are functionally identical — both are multi-stage consumption taxes recovered by businesses through input tax credits. Australia: 10%, threshold A$75,000. Singapore: 9% (2024). India: tiered at 0%, 5%, 12%, 18%, 28%. Canada: 5% federal + provincial. For international digital service providers, these countries apply registration obligations on non-resident suppliers with customers in-country.
Global Rates at a Glance
Hungary
27%
Vat Standard Rate
Sweden
25%
Vat Standard Rate
France
20%
Vat Standard Rate
Germany
19%
Vat Standard Rate
Australia
10%
Vat Standard Rate
Singapore
9%
Vat Standard Rate
United States
0%
Vat Standard Rate
Switzerland
8.1%
Vat Standard Rate
Key Facts for Expats & Digital Nomads
VAT/GST is largely irrelevant to individuals as a cost — businesses recover it via input tax credits. It becomes relevant when you provide services: you may need to register for VAT in every EU country where you have customers, unless you use the EU One Stop Shop (OSS).
Frequently Asked Questions
What is GST (Goods and Services Tax)?
The name used for VAT in Australia, New Zealand, Canada, Singapore, and India. GST and VAT are functionally identical — both are multi-stage consumption taxes recovered by businesses through input tax credits. Australia: 10%, threshold A$75,000. Singapore: 9% (2024). India: tiered at 0%, 5%, 12%, 18%, 28%. Canada: 5% federal + provincial. For international digital service prov.
Which countries have the lowest GST (Goods and Services Tax)?
Lowest VAT: UAE 5%, Switzerland 8.1%, Singapore GST 9%, Japan 10%, Luxembourg 17%. Highest: Hungary 27%, Denmark/Sweden/Norway 25%. The US has no federal VAT, using state-level sales tax instead.
How does GST (Goods and Services Tax) affect expats and digital nomads?
VAT/GST is largely irrelevant to individuals as a cost — businesses recover it via input tax credits. It becomes relevant when you provide services: you may need to register for VAT in every EU country where you have customers, unless you use the EU One Stop Shop (OSS).
Related Tax Terms
Explore Countries by Tax Type
Disclaimer: This information is for educational purposes only and does not constitute tax advice. Tax laws change frequently. Consult a qualified tax professional before making any decisions.