Australia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Australia in 2026.
Australia's Goods and Services Tax (GST) is a broad-based consumption tax levied at a flat rate of 10% on most goods, services, and other items sold or consumed in Australia. Certain items are GST-free (zero-rated), including most basic food items, medical and healthcare services, educational courses, childcare, exports, and certain religious and charitable activities. Some financial supplies and residential rent are input-taxed (exempt), meaning no GST is charged but the supplier cannot claim input tax credits. The GST is administered by the ATO and is remitted through the Business Activity Statement (BAS) system.
Standard Rate
10%
Registration Threshold
AUD 75,000 annual turnover (AUD 150,000 for non-profit organisations)
Reduced Rates
How Australia VAT / Sales Tax compares
Australia’s standard VAT / sales tax rate of 10% is the 140th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
