How many countries have VAT or GST? 176

176 countries have implemented VAT or GST – January 2026

Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 176 countries around the world. Bhutan is latest in January 2026.

You can check all the VAT, GST or sales tax rates in 304 jurisdiction on our live global VAT rate database.

A further 19 other countries, notably the United States of America, have instead adopted a sales tax, a single-layer turnover tax. A further 20 states have no broad-based consumption tax regime.

Which countries will adopt VAT next?

The countries likely to add to the total include:

• Solomon Islands, legislation awaiting final approval
• Kuwait, 2027 earliest
• Curaçao, preparations underway
• Qatar, 2027+
• Aruba, 2027+
• Guernsey 2027 debate
• Malaysia, reintroduce GST debate
• Liberia, 2027 plan

Countries with VAT or GST 2026

Which countries have Sales Tax and not VAT?

19 countries have sales tax and not Value Added Tax or Goods and Services Tax:

1. Bonaire
2. Cuba
3. Curaçao
4. Djibouti
5. Eritrea
6. Guam
7. Liberia
8. Malaysia
9. Myanmar
10. Puerto Rico
11. Solomon Islands
12. Somalia
13. Timor-Leste
14. Tuvalu
15. US
16. Yemen
17. North Korea
18. South Sudan
19. Western Sahara