Global upcoming VAT rate changes

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Last update: October 8, 2026

Chronological overview based strictly on VATupdate.com | Position as at 8 October 2026

Scope note: Only future effective dates and undated proposals supported by a VATupdate.com article are included. “Final” includes enacted measures, Cabinet/parliament approvals and scheduled reversions of temporary relief. “Draft” covers proposals, measures under discussion and items pending final approval. Where VATupdate.com does not state the old rate or a precise effective date, that limitation is shown rather than inferred.

12 October 2026

Cyprus — Final — decree approved by the Council of Ministers. Old rate → 0%. Fresh and frozen bread; fresh, condensed and plant-based milk; roasted and unroasted coffee beans and ground coffee; sugar; and dry and liquid baby food. The zero rate applies through 31 May 2027.

1 January 2027

Denmark — Draft — re-tabled by the government and pending Folketing approval. 25% → 0%. Printed books, e-books and audiobooks, aligning their treatment with the existing zero rate for newspapers.

Lithuania — Draft — subject to the parliamentary process. 21% → 9%. Heat supplied to residential premises; heat delivered through hot-water systems; hot water supplied to residential premises; and the cold water and heat used to prepare that hot water.

Peru — Final — scheduled end of the reduced hospitality regime. 8% → 12% IGV. Restaurants, hotels and accommodation. Including the 2% municipal promotion tax, VATupdate.com reports the effective combined rate as moving from 10.5% to 15%.

1 April 2027

Croatia — Final — scheduled reversion unless the relief is extended again. 5% → 13%. Natural gas, district heating and related fees, and wood fuels including firewood, pellets, briquettes and wood chips.

Jamaica — Final — approved in the 2026/27 budget and deferred to April 2027. 10% → 15% GCT. Tourism activities and short-term rentals supplied through platforms such as Airbnb and Booking.

Moldova — Final — tiered reform replacing the planned flat 20% increase. Planned flat 20% rate → tiered rates. Energy rates become tiered. Under the wider reform, essentials are taxed at 8%, while agri-food, HoReCa and tourism are taxed at 12%.

United Kingdom — Final — scheduled reversion, subject to any further extension. 0% → 5%. Domestic electricity in Great Britain at the end of the temporary zero-rating period. Northern Ireland remains at 5% throughout under the Windsor Framework.

1 October 2027

Thailand — Scheduled default — subject to a likely further extension. 7% → 10%. All sales of goods, services and imports when the current reduced-rate decree expires on 30 September 2027. VATupdate.com notes that successive governments have repeatedly extended the 7% rate.

1 January 2028

Sweden — Final — scheduled reversion when the temporary reduction expires. 6% → 12%. Foodstuffs and takeaway food. On-premises restaurant and catering services remain at 12% throughout.

Switzerland — Draft / uncertain — parliament approved, but the measure remains subject to a mandatory referendum in November 2026. 8.1% → 8.5%; hotel accommodation 3.8% → 4.0%. Standard-rated supplies and the special hotel accommodation rate. The 2.6% reduced rate on food, medicines and essentials is unchanged.

No firm effective date stated

Bangladesh — Draft — government plan. 5% / 7.5% / 10% → single uniform rate not yet set. Reduced-rate categories for small businesses. The final uniform rate and effective date were not stated.

Egypt — Draft — proposed amendments. 14% → 5%. Medical devices. The proposal also includes a VAT exemption for inputs, parts and supplies used for dialysis machines and kidney filters.

France — Draft — proposed in connection with the 2027 budget. 10% → 20%. Linear pay-TV subscriptions. The VATupdate.com article describes the measure as a finance-ministry proposal and does not state a precise entry-into-force date.

Russia — autonomous transport — Draft — under consideration. 22% → 10%. Highly automated passenger, courier and cargo transport.

Russia — cross-border e-commerce — Draft — part of the 2027–2029 budget package and not enacted. Earlier phased proposal of 7% in 2027 / 14% in 2028 / 22% in 2029 → 22% from the outset. Goods purchased through cross-border e-commerce, with electronic trading platforms proposed to act as tax agents. The VATupdate.com article does not state a precise effective date.

Editorial note

This overview deliberately excludes rate changes already effective before 8 October 2026. It also excludes developments that do not change a VAT/GST rate, and any country for which no supporting VATupdate.com article was identified. Links are embedded in each country name.

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