US Reciprocal Tariffs by Country: Complete 2026 Rate Table
Complete table of US reciprocal tariff rates by country in 2026. IEEPA rates 10%–145%, Supreme Court ruling, and Section 122 replacement.
Table of Contents
TL;DR: IEEPA reciprocal tariffs imposed on 60+ countries at 10%--145% were struck down by the Supreme Court on February 20, 2026. A temporary 10% Section 122 global tariff replaced them, expiring around July 24, 2026. Importers who paid IEEPA duties may be eligible for refunds.
This guide provides the complete country-by-country rate table, the timeline of changes, the Section 122 replacement, and stacking examples.
What Were the IEEPA Reciprocal Tariff Rates by Country?
According to the Yale Budget Lab, the IEEPA reciprocal tariff regime represented the largest unilateral tariff action by the United States since the Smoot-Hawley Tariff Act of 1930. The following table lists the rates that were imposed, the dates they took effect, and any modifications through negotiations or pauses. All IEEPA rates were struck down on February 20, 2026, but are listed here for reference because importers who paid these rates may seek refunds.
Complete IEEPA rate table by country
| Country / Region | IEEPA Reciprocal Rate | Effective Date | Notes |
|---|---|---|---|
| China | 145% (peak); 10% (truce) | Apr 10, 2025 | Reduced to 10% via Geneva truce (May 12, 2025); extended to Nov 2026 |
| European Union | 20% | Apr 9, 2025 | Paused to 10% (Apr 9); negotiations ongoing at time of ruling |
| Japan | 24% | Apr 9, 2025 | Paused to 10% (Apr 9); bilateral talks active |
| South Korea | 25% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| India | 26% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Vietnam | 46% | Apr 9, 2025 | Paused to 10% (Apr 9); highest non-China rate |
| Taiwan | 32% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Thailand | 36% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Indonesia | 32% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Malaysia | 24% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Bangladesh | 37% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Cambodia | 49% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Sri Lanka | 44% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Myanmar | 44% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Pakistan | 29% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Philippines | 17% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Singapore | 10% | Apr 5, 2025 | Baseline rate, no pause needed |
Europe, Middle East, Africa, and the Americas
| Country / Region | IEEPA Reciprocal Rate | Effective Date | Notes |
|---|---|---|---|
| Israel | 17% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Turkey | 10% | Apr 5, 2025 | Baseline rate |
| Switzerland | 31% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Norway | 15% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| South Africa | 30% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Brazil | 10% | Apr 5, 2025 | Baseline rate |
| Argentina | 10% | Apr 5, 2025 | Baseline rate |
| Colombia | 10% | Apr 5, 2025 | Baseline rate |
| Chile | 10% | Apr 5, 2025 | Baseline rate |
| Australia | 10% | Apr 5, 2025 | Baseline rate |
| New Zealand | 10% | Apr 5, 2025 | Baseline rate |
| United Kingdom | 10% | Apr 5, 2025 | Bilateral deal announced May 8, 2025, reducing auto tariffs |
| Canada | 25% (fentanyl) | Mar 4, 2025 | Separate IEEPA order (fentanyl emergency); paused for USMCA-compliant goods |
| Mexico | 25% (fentanyl) | Mar 4, 2025 | Separate IEEPA order (fentanyl emergency); paused for USMCA-compliant goods |
IEEPA rates for smaller trading partners
| Country / Region | IEEPA Reciprocal Rate | Effective Date | Notes |
|---|---|---|---|
| Nicaragua | 18% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Laos | 48% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Madagascar | 47% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Lesotho | 50% | Apr 9, 2025 | Paused to 10% (Apr 9); highest rate outside China |
| Botswana | 37% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Mauritius | 40% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Jordan | 20% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Tunisia | 28% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Serbia | 37% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Bosnia & Herzegovina | 35% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| North Macedonia | 33% | Apr 9, 2025 | Paused to 10% (Apr 9) |
| Moldova | 31% | Apr 9, 2025 | Paused to 10% (Apr 9) |
Rate pauses and modifications
The April 9, 2025, executive order paused all rates above 10% for 90 days to allow negotiations. Rates above 10% never took effect for most countries (except China). All IEEPA rates were invalidated by the Supreme Court on February 20, 2026.
How Were Reciprocal Tariff Rates Calculated?
The methodology behind reciprocal tariff rates was among the most controversial aspects of the entire regime, drawing criticism from trade economists across the political spectrum for conflating trade deficits with tariff reciprocity. The administration calculated each country's reciprocal tariff rate using a formula based on the bilateral trade deficit, according to analysis published by the Tax Policy Center and the Atlantic Council tariff tracker:
Reciprocal Rate = (US Trade Deficit with Country / US Imports from Country) / 2
This formula meant countries with larger trade deficits relative to their exports to the US received higher tariff rates. Critics, including many trade economists, pointed out that this formula does not measure actual tariff reciprocity -- a country's tariff rates on US goods -- but rather penalizes countries that export more to the US than they import.
For example, Vietnam's 46% rate reflected its large trade surplus with the US (approximately $123 billion in 2024), not Vietnam's actual tariff rates on US goods. Cambodia's 49% rate similarly reflected its trade surplus rather than its tariff policies.
The formula also produced anomalous results. Countries like the UK (10%) and Australia (10%) received the baseline rate because they run trade deficits with the US or have relatively balanced trade.
What Is the Timeline of Reciprocal Tariff Changes?
The reciprocal tariff regime underwent rapid changes during its 11-month existence, making it one of the most volatile periods in US trade policy history with rates changing multiple times in a single week during the April 2025 escalation. Major milestones were tracked by the Congressional Research Service and the Atlantic Council tariff tracker:
| Date | Event | Impact |
|---|---|---|
| Apr 2, 2025 | "Liberation Day" executive order signed | Announced rates for 60+ countries |
| Apr 5, 2025 | 10% baseline tariff takes effect | All countries face minimum 10% IEEPA tariff |
| Apr 9, 2025 | 90-day pause on rates above 10% | Only China, Canada, Mexico above 10% |
| Apr 8--10, 2025 | US-China retaliatory escalation | China rate rises to 145% |
| May 8, 2025 | US-UK deal announced | UK auto tariff framework, 10% baseline maintained |
| May 12, 2025 | US-China Geneva truce | China rate reduced from 125% to 10% for 90 days |
| Jul 8, 2025 | 90-day pause expires | Rates above 10% could have been reimposed; pauses extended |
| Aug 2025 | China truce extended | Additional 90-day extension of 10% rate |
| Nov 7, 2025 | One-year extension | China 10% rate extended to November 10, 2026 |
| Feb 20, 2026 | Supreme Court ruling | All IEEPA tariffs struck down (Learning Resources v. Trump) |
| Feb 20, 2026 | Section 122 executive order | 10% global tariff for 150 days (replacement measure) |
| Feb 24, 2026 | Section 122 tariff takes effect | Applies to all imports, some exemptions |
How Did Reciprocal Tariffs Stack with Other Duties?
IEEPA reciprocal tariffs did not replace existing duties -- they stacked on top of them. This stacking effect produced some of the highest effective tariff rates in modern US history. Understanding the stacking mechanics is critical for importers calculating landed costs.
Stacking formula
Total Duty = MFN Rate + Section 301 (if applicable) + Section 232 (if applicable) + IEEPA Reciprocal (struck down) + Section 122 (current)
Stacking examples by country (pre- and post-ruling)
| Product | Origin | MFN | Sec 301 | Sec 232 | IEEPA (pre-ruling) | Sec 122 (post-ruling) | Total Pre | Total Post |
|---|---|---|---|---|---|---|---|---|
| Laptops | China | 0% | 7.5% | -- | 10% | 10% | 17.5% | 17.5% |
| T-shirts | Vietnam | 16.5% | -- | -- | 10% | 10% | 26.5% | 26.5% |
| T-shirts | China | 16.5% | 7.5% | -- | 10% | 10% | 34.0% | 34.0% |
| Steel plate | China | 0% | 25% | 50% | 10%* | 0%** | 85.0% | 75.0% |
| Toys | China | 0% | 7.5% | -- | 10% | 10% | 17.5% | 17.5% |
| Cables | Japan | 3.5% | -- | -- | 10% | 10% | 13.5% | 13.5% |
| Auto parts | Mexico | 0% | -- | -- | 0%*** | 10% | 0% | 10.0% |
| Furniture | China | 0% | 25% | -- | 10% | 10% | 35.0% | 35.0% |
| Upholstered seats | EU | 0% | -- | -- | 10% | 10% | 10.0% | 10.0% |
| Solar panels | India | 0% | -- | -- | 10% | 10% | 10.0% | 10.0% |
Section 232 products were exempt from IEEPA reciprocal tariffs (anti-stacking rule). *Section 232 products are exempt from Section 122 tariffs. **USMCA-compliant goods exempt from IEEPA fentanyl tariffs.
"The stacking of multiple tariff authorities on a single shipment created effective rates not seen since the 1930s. The system was never designed for four or five tariff layers to apply simultaneously." -- Chad Bown, Senior Fellow, Peterson Institute for International Economics
In summary, for many product-country combinations, the Section 122 replacement tariff produces the same effective rate as the paused IEEPA tariff because most countries' IEEPA rates had already been paused to 10%. The major exception is China, where the invalidation of 20% fentanyl tariffs plus any remaining IEEPA surcharges represents a significant reduction.
What Replaced the IEEPA Tariffs?
On the same day the Supreme Court issued its ruling, the administration signed an executive order under Section 122 of the Trade Act of 1974 imposing a temporary 10% import surcharge on goods from all countries.
Section 122 vs. IEEPA tariffs
| Dimension | IEEPA Reciprocal Tariffs | Section 122 Global Tariff |
|---|---|---|
| Legal authority | IEEPA (struck down) | Trade Act of 1974, Section 122 |
| Rate | 10%--145% (varied by country) | 10% (uniform) |
| Duration | Indefinite | 150 days maximum without Congress |
| Country targeting | Country-specific rates | Applies equally to all countries |
| Exemptions | Section 232 products; some exclusions | Section 232 products; USMCA goods; some ITA products |
| Legal status | Invalid (Feb 20, 2026) | Active (expires ~Jul 24, 2026) |
Section 122 has a hard statutory limit of 150 days without congressional approval. This means the 10% global tariff will automatically expire around July 24, 2026, unless Congress passes legislation extending it or granting the president alternative tariff authority.
Several bills have been introduced in Congress to provide replacement tariff authority, but as of February 21, 2026, none have reached a floor vote.
How Does the Section 122 Tariff Apply to Specific Products?
The Section 122 tariff applies to most imports but contains several exemptions:
Exempt from Section 122:
- Products already subject to Section 232 tariffs (steel, aluminum, derivatives, automobiles) -- anti-stacking rule
- USMCA-compliant goods from Canada and Mexico (with proper certification)
- Certain ITA products (case-by-case determination pending)
- Goods in transit before February 24, 2026 (15-day grace period)
Subject to Section 122 (10%):
- All other imports from all countries
- Stacks with MFN rate and Section 301 where applicable
- Does not stack with Section 232
For importers of machinery (Chapter 84) and electrical equipment (Chapter 85) from non-China countries, the Section 122 tariff adds 10% on top of MFN rates. For Chinese-origin goods already subject to Section 301, the Section 122 tariff adds another 10% on top of MFN + Section 301.
Use the HSRates Duty Calculator to see the current total rate for any HS code from any origin country.
What Happened with the US-China Geneva Truce?
The US-China Geneva truce, announced on May 12, 2025, was the most significant bilateral negotiation during the IEEPA tariff era. Under the truce, both sides agreed to reduce tariffs for an initial 90-day period:
- US reduced IEEPA tariff on China from 125% to 10% (the fentanyl tariff of 20% remained separate)
- China reduced retaliatory tariffs on US goods from 125% to 10%
- The truce was extended twice: once for 90 days in August 2025, and again for one year in November 2025 (through November 10, 2026)
The Supreme Court ruling on February 20, 2026, made the truce framework moot for the US side, as all IEEPA tariffs -- including the reduced truce rate -- were invalidated. However, China has not immediately removed its retaliatory tariffs, citing uncertainty about whether the US will seek new tariff authority.
For the full breakdown of all tariff layers on Chinese imports, see our guide to US tariffs on China 2026.
Which Countries Were Negotiating Bilateral Deals?
The IEEPA tariff regime created unprecedented leverage for bilateral trade negotiations, with more than a dozen countries simultaneously engaged in talks to reduce their country-specific rates. According to reporting from the Congressional Research Service, several countries were actively negotiating bilateral trade agreements to reduce or eliminate their IEEPA tariff rates before the Supreme Court ruling:
| Country | Status at Ruling | Key Terms Discussed |
|---|---|---|
| United Kingdom | Framework deal (May 8, 2025) | 10% baseline; auto tariff framework; steel/aluminum quotas |
| Japan | Active negotiations | Semiconductor access; auto tariff reduction; digital trade |
| South Korea | Active negotiations | Auto tariff framework; semiconductor cooperation |
| India | Preliminary talks | Market access; agricultural tariffs; digital trade |
| EU | Stalled | Disagreement on agriculture, digital services tax |
| Vietnam | Active negotiations | Trade surplus reduction targets; labor standards |
| Taiwan | Informal discussions | Semiconductor investment; defense procurement linkage |
The Supreme Court ruling removed the negotiating leverage these tariffs provided. Countries that were considering concessions to reduce their IEEPA rates no longer face the same urgency to conclude deals.
However, the Section 122 tariff and the prospect of future tariff legislation maintain some pressure on trading partners.
What Are the Implications for Importers?
Refund eligibility
Importers who paid IEEPA tariffs between April 5, 2025, and February 20, 2026, may be eligible for refunds. The Supreme Court remanded the refund question to the US Court of International Trade. Key considerations:
- Timely protests: Importers who filed protests on their customs entries within 180 days of liquidation have the strongest refund claims
- Total collected: US CBP collected approximately $130--160 billion in IEEPA tariff revenue during the 11-month period
- Processing timeline: Refunds are expected to take months to years. Importers should work with licensed customs brokers to assess their claims
- Drawback claims: Importers who re-exported goods that were assessed IEEPA duties may also have drawback claims
Current obligations
As of February 24, 2026, importers face:
- Standard MFN duty rates (per the Harmonized Tariff Schedule)
- Section 301 tariffs on Chinese goods (7.5%--100%)
- Section 232 tariffs on steel, aluminum, derivatives, and automobiles (25%--50%)
- Section 122 global tariff (10%) on most imports not covered by Section 232
- Any applicable anti-dumping or countervailing duties
For product-specific rate calculations across all active tariff layers, use the HSRates Duty Calculator.
How Do Reciprocal Tariffs Compare to EU and UK Trade Policy?
Neither the EU nor the UK has implemented a comparable reciprocal tariff regime, as documented by the European Commission's trade defense reports and UK Trade Remedies Authority publications. The policy approaches differ fundamentally:
| Dimension | US (IEEPA/Section 122) | EU | UK |
|---|---|---|---|
| Tariff philosophy | Bilateral deficit reduction | WTO-based MFN + FTAs | WTO-based MFN + FTAs + CPTPP |
| Country-specific surcharges | Yes (60+ countries) | No (sector-specific AD/CVD only) | No (sector-specific AD/CVD only) |
| Maximum additional tariff | 145% (China, IEEPA) | ~38% (Chinese EVs, anti-subsidy) | ~25% (steel, AD) |
| FTA approach | Bilateral; limited network | 40+ agreements | CPTPP + 35+ continuity agreements |
For a detailed comparison of how duty rates differ when importing from China to all three markets, see our guide to importing from China.
For understanding how Section 301, 232, and IEEPA tariffs compare, read our dedicated comparison guide.
Key Takeaways
- IEEPA reciprocal tariffs affected imports from 60+ countries at rates of 10%--145%, but the Supreme Court struck them all down on February 20, 2026, in Learning Resources, Inc. v. Trump.
- A temporary 10% Section 122 global tariff replaced the IEEPA tariffs on February 24, 2026, but expires automatically around July 24, 2026, unless Congress acts.
- Reciprocal tariffs stacked additively with MFN, Section 301, and Section 232 duties, meaning a single shipment could face combined rates exceeding 150%.
- The US-China Geneva truce reduced China's IEEPA rate from 125% to 10%, but this is now moot -- China still faces Section 301 (7.5%--100%) and Section 232 (50%) tariffs.
- Importers who paid IEEPA tariffs between April 5, 2025, and February 20, 2026, may be eligible for refunds through the Court of International Trade.
- Key takeaway: the Section 122 replacement tariff produces the same effective rate as the paused IEEPA rate for most countries, since most had already been paused to 10%.
Summary and Next Steps
The bottom line: The IEEPA reciprocal tariff regime -- which imposed rates of 10% to 145% on imports from 60+ countries -- was the largest unilateral US tariff action since the Smoot-Hawley Act of 1930. The Supreme Court struck it all down on February 20, 2026. The 10% Section 122 replacement tariff expires automatically around July 24, 2026, unless Congress acts.
- IEEPA tariffs stacked additively with MFN, Section 301, and Section 232 duties, producing combined rates exceeding 150% on some Chinese products.
- For most countries, the transition from IEEPA to Section 122 produced no practical change because most rates had already been paused to 10%.
- Importers who paid IEEPA tariffs between April 5, 2025, and February 20, 2026, may be eligible for refunds through the Court of International Trade.
- Section 301 (China), Section 232 (steel/aluminum/autos), and Section 122 (global 10%) remain fully in force.
Use the HSRates duty calculator to check the current total rate for any HS code from any origin country, including all active tariff layers.
FAQ
Are US reciprocal tariffs still in effect in 2026?
No. The Supreme Court struck down all IEEPA-based tariffs, including the reciprocal tariffs, on February 20, 2026. A temporary 10% Section 122 global tariff was signed the same day and took effect on February 24, 2026. The Section 122 tariff applies uniformly to all countries (unlike the country-specific IEEPA rates) and expires automatically around July 24, 2026, unless Congress extends it.
Can importers get refunds for IEEPA tariffs paid?
Potentially. The Supreme Court remanded the refund process to the US Court of International Trade. Importers who filed timely protests on their customs entries are most likely to qualify. US CBP collected approximately $130--160 billion in IEEPA tariff revenue. The refund process is expected to take months or years. Importers should consult a licensed customs broker or trade attorney to assess eligibility.
What is the current US tariff on imports from the EU?
As of February 24, 2026, imports from the EU face the standard MFN rate plus the 10% Section 122 global tariff. Steel, aluminum, and derivatives from the EU face Section 232 tariffs (25%--50%) instead of Section 122 (anti-stacking rule). The previously announced 20% IEEPA tariff on EU goods is no longer in effect. Check specific rates for your product using the HS Code Search.
How long will the Section 122 tariff last?
Section 122 of the Trade Act of 1974 limits temporary import surcharges to 150 days without congressional approval. The tariff signed on February 20, 2026, takes effect February 24, making the expiration date approximately July 24, 2026. If Congress does not act, the tariff lapses automatically. Several bills have been introduced to provide replacement tariff authority, but none have passed as of February 21, 2026.
Do reciprocal tariffs apply to services or only goods?
Tariffs apply only to physical goods crossing the US border. Services -- including digital services, financial services, consulting, and software delivered electronically -- are not subject to customs tariffs. However, the administration explored digital services taxes and other measures targeting service imports, which are separate from the tariff regime discussed here.
This guide reflects tariff rates and legal developments as of February 21, 2026. Tariff policy is changing rapidly. For product-specific duty calculations, use the HSRates Duty Calculator. For HS code classification, use the HS Code Search. All IEEPA tariff rates listed are historical -- they are no longer in effect following the Supreme Court ruling.
Sources & References
Tax Policy Center Reciprocal Tariff Analysis, Atlantic Council Trump Tariff Tracker, Avalara Reciprocal Tariffs Guide, USTR Federal Register Notices, Tax Foundation Trump Tariffs Tracker, Yale Budget Lab State of US Tariffs, White House Geneva Joint Statement, Congressional Research Service Tariff Timeline.