Australia VAT rate
Australia's national value-added tax on taxable supplies of goods, services and other things.
| Current value | 10 percent |
|---|---|
| In force from | 2000-07-01 |
| Official source | A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 9-70 (amount of GST on a taxable supply is 10% of the value of the supply); Australian Taxation Office, 'How GST works' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Single national rate of 10%, unchanged since GST commenced on 1 July 2000. Australia has ONE rate only - there is no reduced or intermediate rate. Instead the Act uses two zero-type categories: GST-FREE supplies (Div 38 - most basic/unprocessed food, most health and medical services and medicines, most education courses, childcare, water/sewerage, exports, some farmland and going-concern sales, precious metals) which carry no GST but preserve full input tax credits; and INPUT-TAXED supplies (Div 40 - most financial supplies and residential rent/residential premises) which carry no GST and give no input tax credits. Registration is compulsory at GST turnover of AUD 75,000 (AUD 150,000 for non-profit bodies) and for any taxi/ride-sourcing travel regardless of turnover. GST is levied by the Commonwealth but the entire net pool is distributed to the States and Territories under the Intergovernmental Agreement on Federal Financial Relations; changing the rate or base requires unanimous State/Territory agreement plus Commonwealth legislation, which is why the rate has never moved. Low-value imported goods (<= AUD 1,000) and inbound intangible/digital supplies to Australian consumers have been within the GST net since 1 July 2018 and 1 July 2017 respectively. History is empty because the rate has never changed since commencement. ACCESS QUIRK: ato.gov.au returns HTTP 403 to automated fetchers; read via a plain-text rendering proxy of the same official URL.
Get it programmatically
curl https://ausref.dev/v1/au/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/au/vat/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/au/vatOther Australia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates