间接税是政府税收的一个分类。是指在消费者购买货品或服务时，政府从中间接地征收税款。而间接税的特点是，税款是可以转嫁给第三者，而且在政府公共财政收入中相对稳定。除了间接税外，亦有直接税。

当政府向生产商或供应者收取税款，他们可把货品的价格提高，将部分或全部的税务负担转嫁给消费者。 生产商及消费者对商品的弹性决定了分担的税务。一般而言，对于生活必需品，加税时消费者须承担较多税务。对于奢侈品，生产商难以把税务转移到消费者，因为加价会导致需求大幅减少，此时生产商须承担较多税务。

它亦为累退税的一种，因为税项与收入无关，无论收入多少也要为该货品或服务付出相同的税款。

An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST)) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer). The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natural) on whom it is imposed. Some commentators have argued that "a direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirect tax can be."