# Tax Rates

Source: https://docs.gocardless.com/docs/api-reference/tax-rates

# Tax Rates

GoCardless applies tax to transaction and surcharge fees in certain jurisdictions. Tax rate IDs are used in the API when applying tax to payments.

> **Info:**
> Tax rate IDs are shared between the live and sandbox environments. You can use the same IDs in
>   both environments.

> **Warning:**
> Currently, only GB (British) and FR (French) territories are subject to tax. However, additional
>   territories may be added in the future. Make sure your integration handles new tax rate IDs
>   gracefully.

## British Territories

| ID         | Jurisdiction | Type | Description                    | Rate |
| ---------- | ------------ | ---- | ------------------------------ | ---- |
| `GB_VAT_1` | GB           | VAT  | VAT for Mainland Great Britain | 20%  |
| `JE_GST_1` | JE           | GST  | GST for Jersey                 | 0%   |
| `GI_VAT_1` | GI           | VAT  | VAT for Gibraltar              | 0%   |
| `GG_VAT_1` | GG           | VAT  | VAT for Guernsey               | 0%   |

## French Territories

| ID             | Jurisdiction | Type | Description             | Rate |
| -------------- | ------------ | ---- | ----------------------- | ---- |
| `FR_VAT_1`     | FR           | VAT  | VAT for Mainland France | 20%  |
| `GP_VAT_1`     | GP           | VAT  | VAT for Guadeloupe      | 8.5% |
| `MQ_VAT_1`     | MQ           | VAT  | VAT for Martinique      | 8.5% |
| `RE_VAT_1`     | RE           | VAT  | VAT for Reunion Island  | 8.5% |
| `FR-COR_VAT_1` | FR-COR       | VAT  | VAT for Corsica         | 20%  |

## What's next

  
#### [Compliance Requirements](/docs/api-reference/compliance-requirements)

Review the compliance requirements for payment pages and customer notifications by scheme.

  
#### [Handling Tax](/docs/tutorials/handling-tax)

Learn how to apply tax to GoCardless transaction fees in your integration.