1 January 2026: major changes to international VAT, GST and sales tax rates
Below listed are the primary updates to standard and reduced Value Added Tax, Goods and Services Tax and Sales Tax around the world – including new indirect tax implementations.
Also check our full list of 2026 global VAT changes for all compliance updates.
January 2026 VAT rate changes
| 2026 | Europe | VAT registration and Intrasat threshold |
| 1 Jan 2026 | Germany | Reintroduction 7% hospitality VAT rate |
| 1 Jan 2026 | Netherlands | Withdrawal of 9% VAT range of services |
| 1 Jan 2026 | Finland | Reduced VAT rate cut to 13.5% |
| 1 Jan 2026 | Switzerland | 2026 VAT rise now delayed until 2028 |
| 1 Jan 2026 | Austria | Womens menstrual products and contraception VAT cut |
| 1 Jan 2026 | Lithuania | Reduced VAT rate rise to 12% |
| 1 Jan 2026 | Greece | Rollover of island VAT cuts |
| 1 Jan 2026 | Portugal | Selective reduced rate adjustments 2026 |
| 1 Jan 2026 | Slovakia | VAT rise sugary and salty foods |
| 1 Jan 2026 | Russia | 2% VAT rise to 22% proposal |
| 1 Jan 2026 | Ghana | VAT cut to 20% |
| 1 Jan 2026 | Zimbabwe | VAT rise to 15.5% |
| 1 Jan 2026 | Liberia | 1% rise in GST |
| 1 Jan 2026 | Malawi | Proposed VAT rise to 17.5% |
| 1 Jan 2026 | Kazakhstan | VAT rise proposal |
| 1 Jan 2026 | China | Consolidated VAT Act |
| 1 Jan 2026 | Brazil | VAT implementation begins |
| 1 Jan 2026 | Bhutan | Implementation 7% GST |
