Global VAT, GST, and Sales Tax Changes Effective January 2026: Key Updates and New Implementations

• Several countries are adjusting VAT, GST, and sales tax rates effective 1 January 2026, including rate increases, reductions, and new implementations.
• Germany reintroduces a 7% hospitality VAT rate; the Netherlands withdraws the 9% VAT range of services; Finland cuts its reduced VAT rate to 13.5%.
• Switzerland delays its planned VAT rise until 2028; Austria cuts VAT on women’s menstrual products and contraception; Lithuania raises its reduced VAT rate to 12%.
• Russia proposes a 2% VAT increase to 22%; Ghana cuts VAT to 20%; Zimbabwe raises VAT to 15.5%; Liberia increases GST by 1%; Malawi proposes a VAT rise to 17.5%; Kazakhstan considers a VAT rise.
• China enacts a consolidated VAT Act; Brazil and Bhutan begin implementing new VAT/GST systems.

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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