All the VAT registration thresholds are for domestic taxable persons. This means that rules might differ for non-resident or foreign businesses and individuals operating in these markets. VAT rules and requirements for non-resident businesses are presented separately.

Additionally, the VAT registration threshold for Europe is presented in two separate lists: one for EU countries and one for non-EU European countries.

VAT Registration Thresholds By Country in Europe - EU Countries

VAT Registration Thresholds By Country in Europe - EU Countries

Country

VAT Registration Threshold

Austria

€55,000

Belgium

€25,000

Bulgaria

BGN 100,000 (around € 51,000)

Croatia

€60,000

Cyprus

€15,600

Czech Republic

CZK 2.2 million (around €90,000)

Denmark

DKK 50,000 (around €6,700)

Estonia

€40,000

Finland

€20,000

France

Supply of goods - €93,600

Supply of services - €41,250

Germany

Turnover did not exceed €25,000 in the previous calendar year and is not expected to exceed €100,000 in the current year

Greece

No threshold - Resident taxable persons must register for VAT before engaging in taxable activities in Greece

Hungary

No threshold - Resident taxable persons must register for VAT before engaging in taxable activities in Hungary. However, small businesses with an annual turnover of less than HUF 18 million per year may apply for exemption.






Ireland

€42,000 threshold applies to taxable persons who only supply services and those who make supplies of goods that fall within the scope of reduced or standard VAT rates, but are produced from zero-rated materials

€85,000 for the supply of goods and the supply of both goods and services where 90% or more of the turnover is from supplies of goods other than those subject to the €42,000 threshold


€41,000 for taxable persons making acquisitions from other EU Member States

Italy

€85,000

Latvia

€50,000

Lithuania

€45,000

Luxembourg

€50,000

Malta

Supply of goods - €35,000

Other supplies - €30,000

Netherlands

€20,000

Poland

PLN 240,000 (around €47,000)

Portugal

No threshold

Romania

RON 300,000 (around €60,000)

Slovakia

€62,500

Slovenia

€60,000

Spain

No threshold - Resident taxable persons must register for VAT before engaging in taxable activities in Spain

Sweden

SEK 120,000 (around €10,800)

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in Europe - non-EU Countries

VAT Registration Thresholds By Country in Europe - non-EU Countries

Country

VAT Registration Threshold

Albania

ALL 10 million (around €107,000)

Andorra

EUR 40,000

Armenia

AMD 115 million (around €270,000)

Bosnia and Herzegovina

BAM 100,000 (around €51,000)

Georgia

GEL 100,000 (around €33,000)

Iceland

ISK 2 million (around €14,000)

Israel

NIS 120,000 ((around €34,400)

Liechtenstein

CHF 100,000 (around €106,800)

Moldova

MDL 1.7 million (around €84,400)

Montenegro

€30,000

North Macedonia

MKD 2 million (around €32,500)

Norway

NOK 50,000 (around €4,600)

Serbia

RSD 8 million (around €68,000)

Switzerland

CHF 100,000 (around €106,800)

Turkey

No threshold

Ukraine

UAH 1 million (around €19,200)

United Kingdom

£90,000 (around €105,200)

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in Asia

VAT Registration Thresholds By Country in Asia

Country

VAT Registration Threshold

Bahrain

BHD 37,500 (around €85,200)

Bangaldesh

BDT 5 million (around €35,000)

Bhutan

BTN 5 million (around €45,000)

Cambodia

KHR 250 million (around €53,000) 

China

CNY 5 million (around €637,000)

India*

INR 2 million (around €18,000) 

Indonesia

IDR 4.8 billion (around €232,000) 

Japan**

JPY 10 million (around €53,800) 

Jordan*

Services: JOD 30,000 (around €36,300) 

Goods: JOD 75,000 (around €90,700) 

Manufacturers: JOD 10,000 (around €12,000) 

Kazkhstan

10,000 times the Monthly Calculation Index - KZT 43,25 million (around €81,100) 

Kyrgyzstan

KGS 30 million  (around €394,200) 

Laos

LAK 400 million (around €15,200) 

Malaysia***

RM 500,000 (around €106,200) 

Maldives*

MVR 1 million (around €55,400) 

Mongolia

MNT 400 million (around €95,500)

Nepal

Goods: NPR 5 million (around €28,100)

Services or a mix of goods and services: NPR 3 million (around €16,900)

Oman

OMR 38,500 (around €85,800)

Pakistan****

Manufacturers: PKR 8 million (around €24,700)

Importers, Exporters, Wholesalers, and Distributors: No turnover threshold

Philippines

PHP 3 million (around €41,700)

Saudi Arabia

SAR 375,000 (around €85,700)

Singapore*

SGD 1 million (around €675,000)

South Korea

N/A

Sri Lanka*

LKR 60 million (around €156,700) annually or LKR 15 million (around €39,200)

Taiwan

N/A

Tajikistan

TJS 1 million (around €93,000)

Thailand

THB 1.8 million (around €47,100)

United Arab Emirates

AED 375,000 (around €87,500)

Uzbekistan

UZS 1 billion (around €72,800)

Vietnam

Individual businesses and households: VND 500 million (around €16,400)

No threshold for companies and most other organisations.

*Goods and Services Tax (GST) regime in place

** Consumption tax (Japan's equivalent of VAT) regime in place

***Sales and Service Tax (SST) regime in place

****General Sales Tax regime in place

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in Africa

VAT Registration Thresholds By Country in Africa

Country

VAT Registration Threshold

Algeria

DZD 8 million (around €51,500)

Angola

AOA 25 million (around €23,300)

Benin

XOF 50 million (around €76,200)

Botwsana

BWP 1 million (around €64,000)

Burkina Faso

XOF 50 million (around €76,200)

Burundi

FBU 25 million (around €7,200)

Cabo Verde

CVE 5 million (around €45,300)

Cameroon

XAF 50 million (around €76,200)

Central African Republic

XAF 30 million (around €45,700)

Chad

XAF 50 million (around €76,200)

Ivory Coast (Côte d'Ivoire)

XOF 200 million (around €304,900)

Democratic Republic of the Congo

CDF 80 million (around €30,000)

Djibouti

DJF 50 million (around €240,800)

Egypt

EGP 500,000 (around €8,500)

Equatorial Guinea

N/A

Eritrea

N/A

Eswatini

SZL 900,000 (around €48,200)

Ethiopia

ETB 2 million (around €10,600)

Gabon

XAF 60 million (around €91,500)

Gambia

GMD2 million (around €23,000)

Ghana

GHS 750,000 (around €57,700)

Guinea-Bissau

XOF 40 million (around €61,000)

Kenya

KES 5 million (around €33,100)

Lesotho

LSL 2 million (around €107,300)

Liberia

LRD 5 million (around €23,600)

Libya

N/A

Madagascar

MGA 400 million (around €80,100)

Malawi

MWK 50 million (around €24,700)

Mali

XOF 50 million (around €76,200)

Mauritania

MRU 3 million (around €64,100)

Mauritius

MUR 3 million (around €55,000)

Morocco

MAD 500,000 (around €46,400)

Mozambique

MZN 2.5 million (around €33,500)

Namibia

NAD 1 million (around €53,600)

Niger

XOF 50 million (around €76,200)

Nigeria

NGN 100 million (around €63,600) 

Republic of Congo

XAF 100 million (around €152,500) 

Rwanda

RWF 20 million (around €11,600) 

São Tomé and Príncipe

N/A

Senegal

N/A

Seychelles

SCR 2 million (around €125,500) 

Sierra Leone*

SLE 500,000 (around €17,400) 

Somalia

N/A

South Africa

ZAR 2.3 million (around €123,400) 

South Sudan

N/A

Sudan

SDG 100,000 (around €142,50) 

Tanzania

TZS 200 million (around €64,700) 

Togo

XOF 100 million (around €152,500) 

Tunisia

N/A

Uganda

UGX 250 million (around €57,500) 

Zambia

ZMW 800,000 (around €36,000) 

Zimbabwe

USD 25,000 or ZWG Equivalent (around €21,400) 

*Goods and Services Tax (GST) regime in place

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in South America

VAT Registration Thresholds By Country in South America

Country

VAT Registration Threshold

Argentina*

N/A

Bolivia*

N/A

Brazil*

N/A

Chile*

N/A

Colombia*

N/A

Ecuador*

N/A

Guyana

GYD 15 million (around €61,500) 

Paraguay*

N/A

Peru*

N/A

Suriname

SRD 1 million (around €22,700) 

Uruguay

N/A

Venezuela*

N/A

*Businesses must register from the very first taxable supply

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in Central America

VAT Registration Thresholds By Country in Central America

Country

VAT Registration Threshold

Belize*

BZD 75,000 (around €32,000) 

Costa Rica

N/A

El Salvador

USD 5,714.28 (around €4,900) 

Guatemala

N/A

Honduras

HNL 250,000 (around €8,000) 

Nicaragua

N/A

Panama

USD/PAB 100,000 (around €85,700) 

*General Sales Tax regime, Belize's equivalent of VAT, is in place

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in the Caribbean 

VAT Registration Thresholds By Country in the Caribbean

Country

VAT Registration Threshold

Antigua and Barbuda* 

XCD 300,000 (around €95,100) 

Bahamas 

BSD 100,000 (around €85,700) 

Barbados

BBD 200,000 (around €85,200)

Dominica 

XCD 250,000 (around €79,200)

Dominican Republic

N/A

Grenada 

XCD 120,000 (around €38,000)

Haiti 

N/A

Jamaica 

JMD 15 million (around €81,000)

Saint Kitts and Nevis 

XCD 150,000 (around €47,500)

Saint Lucia 

XCD 400,000 (around €126,700)

Saint Vincent and the Grenadines 

XCD 300,000 (around €95,100)

Trinidad and Tobago 

TTD 600,000 (around €75,700)

*Antigua and Barbuda Sales Tax (ABST) regime in place

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.

VAT Registration Thresholds By Country in the Pacific

VAT Registration Thresholds By Country in the Pacific

Country

VAT Registration Threshold

Australia*

AUD 75,000 (around €46,100)

Cook Islands

NZD 40,000 (around €20,400)

Fiji 

FJD 100,000 (around €39,100)

Kiribati

AUD 100,000 (around €61,500)

Marshall Islands

N/A

Micronesia

N/A

Nauru

N/A

New Zealand*

NZD 60,000 (around €30,600)

Niue

NZD 40,000 (around €20,400)

Palau*

USD 300,000 (around €260,000)

Papua New Guinea*

PGK 250,000 (around €48,300)

Samoa**

WST 130,000 (around €41,300)

Solomon Islands

SBD 2 million (around €213,600)

Tonga***

TOP 100,000 (around €36,600)

Tuvalu

N/A

*Goods and Services Tax (GST) regime in place

**Value Added Goods and Services Tax (VAGST) regime, Samoa's version of VAT, in place

***Consumption Tax (CT) regime in place

Note: All the conversion rates from domestic currencies to the euro are as of August 25, 2026.