This article provides an overview of the Value Added Tax (VAT) and Goods and Services Tax (GST) treatment across different countries for Udemy.
Overview
Business-to-business (B2B) customers refer to VAT/GST registered customers, while business-to-consumer (B2C) customers are private individuals or businesses without VAT/GST registration.
Tax regulations require Udemy to charge Value Added Tax (VAT) or Goods and Services Tax (GST) to all B2C customers located in the below listed countries.
Udemy is not required to apply VAT/GST on services for B2B customers in the EU and many other countries if a valid VAT number/Tax ID is provided. Customers may add their VAT number/Tax ID to their billing information. If customers do not provide a valid VAT number/Tax ID, VAT/GST will be charged at the rate of their specific country.
If you do not have a valid VAT number/Tax ID but believe you should not be charged, please provide Udemy Business with valid proof of the exemption of VAT as issued by local government authorities.
Country-specific tax rates and treatment
Below is a detailed list of countries and tax rates where Udemy Inc. is registered.
Please note: This list of countries and tax rates is subject to change in accordance with changes in global tax laws, regulations, and statutes.
Europe, Middle East, and Africa (EMEA)
| Jurisdiction | Tax Rate | Comments |
| Albania | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Albanian VAT ID. |
| Austria | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Austrian VAT ID. |
| Bahrain | 10% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Bahraini VAT ID. |
| Belarus | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Belarus VAT ID. |
| Belgium | 21% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Belgian VAT ID. |
| Bulgaria | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Bulgarian VAT ID. |
| Croatia | 25% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Croatian VAT ID. |
| Cyprus | 19% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Cyprian VAT ID. |
| Czech Republic | 21% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Czech VAT ID. |
| Denmark | 25% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Danish VAT ID. |
| Estonia | 22% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Estonian VAT ID. |
| Finland | 25.5% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Finish VAT ID. |
| France | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid French VAT ID. |
| Georgia | 18% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Georgian VAT ID. |
| Germany | 19% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid German VAT ID. |
| Greece | 24% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Greek VAT ID. |
| Hungary | 27% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Hungarian VAT ID. |
| Iceland | 24% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Icelandic VAT ID. |
| Ireland | 23% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Irish VAT ID. |
| Italy | 22% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Italian VAT ID. |
| Kenya | 16% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) |
| Latvia | 21% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Latvian VAT ID. |
| Lithuania | 21% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Lithuanian VAT ID. |
| Luxembourg | 17% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Luxembourgian VAT ID. |
| Malta | 18% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Maltese VAT ID. |
| Moldova | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Moldovan VAT ID. |
| Netherlands | 21% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Dutch VAT ID. |
| Nigeria | 7.50% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) |
| Norway | 25% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Norwegian VAT ID. |
| Oman | 5% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Omani VAT ID. |
| Poland | 23% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Polish VAT ID. |
| Portugal | 23% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Portuguese VAT ID. |
| Romania | 19% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Romanian VAT ID. |
| Russia | 20% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) |
| Saudi Arabia | 15% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Saudi VAT ID. |
| Serbia | 20% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) |
| Slovakia | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Slovakian VAT ID. |
| Slovenia | 22% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Slovenian VAT ID. |
| South Africa | 15% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) |
| Spain | 21% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Spanish VAT ID. |
| Sweden | 25% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Swedish VAT ID. |
| Switzerland | 8.1% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) unless the customer provides an International Organization exemption certificate. |
| Tanzania | 18% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Tanzanian VAT ID. |
| Türkiye | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Turkish VAT ID. |
| UAE | 5% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Emirati VAT ID. |
| UK | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid UK VAT ID. |
| Ukraine | 20% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Ukrainian VAT ID. |
Latin America (LATAM)
| Jurisdiction | Tax Rate | Comments |
| Chile | 19% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer is VAT-registered in Chile and provides a valid Chilean RUT ID. |
| Colombia | 19% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a Colombian RUT. |
| Mexico | 16% | VAT is applied to all services for both private consumer (B2C) and business (B2B) customers. |
Asia Pacific (APAC)
| Jurisdiction | Tax Rate | Comments |
| Australia | 10% | Udemy has a permanent establishment in Australia. Thus, GST will be charged to all Australian customers regardless of whether they provide an ABN number or not. |
| Cambodia | 10% | VAT is collected for all services for both business (B2B) customers and private consumers (B2C) |
| India | 18% | All purchases are made from Udemy India LLP. GST is applied to all services for both private consumer (B2C) and business (B2B) customers, except in case of SEZ supplies. |
| Indonesia | 11% | VAT is charged to all services for both private consumer (B2C) and business (B2B) customers because Udemy was appointed as VAT collector and is obligated to collect tax. |
| Japan | 10% | JCT is applied to all purchases made on udemy.com. |
| Kazakhstan | 12% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Kazakh VAT ID. |
| Malaysia | 8% | SST is applied to all services for both private consumer (B2C) and business (B2B) customers. |
| New Zealand | 15% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid New Zealand GST ID. |
| Singapore | 9% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid Singaporean GST ID. |
| South Korea | 10% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid South Korean VAT ID. |
| Taiwan | 5% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Taiwanese VAT ID. Your invoice number is your eGUI number. |
| Thailand | 7% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Thai VAT ID. |
| Uzbekistan | 12% | As a Remote Seller, Udemy is required to apply VAT to services unless the customer provides a valid Uzbekistani VAT ID. |
| Vietnam | 5% | VAT is applied to all services for both private consumer (B2C) and business (B2B) customers. |
Canada
| Jurisdiction | Tax Rate | Comments |
| Alberta | 5% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid Canadian GST ID. |
| British Columbia | 12% | As a Remote Seller, Udemy is required to apply GST (5%) and Provincial Sales Tax (PST, 7%) to services unless the customer provides a valid Canadian GST ID and a PST exemption certificate. |
| Manitoba | 5% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid Canadian GST ID. |
| New Brunswick | 15% | As a Remote Seller, Udemy is required to apply HST to services unless the customer provides a valid Canadian GST ID. |
| Newfoundland and Labrador | 15% | As a Remote Seller, Udemy is required to apply HST to services unless the customer provides a valid Canadian GST ID. |
| Northwest Territories | 5% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid Canadian GST ID. |
| Nova Scotia | 15% | As a Remote Seller, Udemy is required to apply HST to services unless the customer provides a valid Canadian GST ID. |
| Nunavut | 5% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid Canadian GST ID. |
| Ontario | 13% | As a Remote Seller, Udemy is required to apply HST to services unless the customer provides a valid Canadian GST ID. |
| Prince Edward Island | 15% | As a Remote Seller, Udemy is required to apply HST to services unless the customer provides a valid Canadian GST ID. |
| Quebec | 14.98% | As a Remote Seller, Udemy is required to apply GST (5%) and Quebec Sales Tax (QST, 9.975%) to services unless the customer provides a valid Canadian GST ID and Quebec QST ID. |
| Saskatchewan | 11% | As a Remote Seller, Udemy is required to apply GST (5%) + PST (6%) to services unless the customer provides a valid Canadian GST ID and an SK Reseller certificate. |
| Yukon | 5% | As a Remote Seller, Udemy is required to apply GST to services unless the customer provides a valid Canadian GST ID. |
Other countries
If you reside in the U.S., learn about our sales tax requirements for Udemy in the United States.
If you are located in a country not listed above, no VAT/GST will apply.
Additional questions?
For further assistance, please reach out to the Udemy Business Support Team.