International GST/VAT Thresholds and Compliance Matrix
⏳ 1 min readRegistration limits, tax rates, and filing guidelines for self-employed developers in the US, UK, and Australia.
Global GST and VAT Registration Thresholds
Tech freelancers selling services internationally must track local registration thresholds. Once your gross turnover exceeds these limits over a 12-month period, you must register and charge sales tax/GST/VAT:
| Jurisdiction | Sales Tax Name | Registration Threshold | Standard Rate |
|---|
| **United States** | Sales Tax (State-level) | Dynamic ($100k-$500k depending on state nexus) | 0% - 10% |
|---|
| **United Kingdom** | VAT | £90,000 | 20% |
|---|
| **Australia** | GST | $75,000 AUD | 10% |
|---|
Exporting Services & Zero-Rating
For Australian and UK freelancers exporting software development services to overseas clients (e.g., a UK developer contracting for a US company), the service is generally **zero-rated** (exempt from VAT/GST). However, you must still track the gross revenue toward the registration threshold.
