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Monthly newsletter covering VAT, goods and services tax, sales tax issues, and customs and trade issues around the globe.

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Quarterly newsletter covering changes in the indirect tax laws around the globe impacting the financial sector. 

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Global indirect tax rates

Tools

Global indirect tax rates

Consult the standard VAT, GST and sales tax rates in 200 locations around the world.

A Standard Rate Reduced Rate Tax System Notes
Albania 20% 0% VAT  
Algeria 17% 7% VAT  
Angola 10% 2% Consumption Tax Goods from 2 to 30%. Telecom, water and electricity 5%
Antigua and Barbuda 15% 12.5% VAT  
Argentina 21% 0%  10.5% VAT Special high rate of 27% applied to e.g. supply of telecommunications, gas, water and electric power not used exclusively in a dwelling
Armenia 20% 0% VAT  
Aruba 1.5%   Revenue tax  
Australia 10% 0% GST  
Austria 20% 0% 10% 12% VAT Standard rate of 19% in the regions of Jungholz and Mittelberg
Azerbaijan 18% 0% VAT  
B Standard Rate Reduced Rate Tax System Notes
Bahamas 7.5% 0% VAT  
Bangladesh 15% 0%  1.5%  2.25%  4.5%  5%  5.5%  6%  7.5%  9%  10% VAT  
Barbados 17.50% 0%  7.5% VAT  
Belarus 20% 10% VAT 24% white sugar, 0.5% diamonds from Russia and 0%
Belgium 21% 0%   6%   12% VAT  
Belize 12.5%   GST  
Benin 18%   VAT  
Bhutan 5% to 50%   Sales Tax Most common rate is 20%
Bolivia 13% 0% VAT  
Bosnia and Herzegovina 17% 0% VAT  
Botswana 12% 0% VAT  
Brazil 17% 0%  4%  7%  12% ICMS Multiple-rate system with tax levied at State (ICMS), Federal (IPI) and Municipal (ISS) level. ICMS rates vary from state to state from 0% to 25%; the standard rate is 17% (18% in São Paulo; 19% in Rio de Janeiro). Rates vary in interstate operations (4%-7% or 12%). For IPI purposes the rates vary from 0% to 330% (according to the product). The ISS rates (tax on services) vary from 2% to 5% depending on the Municipality.  
Bulgaria 20% 0%   9% VAT  
Burkina Faso 18%   VAT  
Burundi 18% 10% VAT  
C Standard Rate Reduced Rate Tax System Notes
Cambodia 10% 0% VAT  
Canada 5% 0% GST  
Cape Verde 15% 0% VAT  
Central African Republic 19% 0% VAT  
Chad 18%   VAT  
Chile 19%   VAT  
China 17% 0%  13% VAT/Business Tax VAT essentially applicable to supplies of goods together with a small number of services related to manufacturing processes. Business Tax applies to supplies of services.
Colombia 16% 0%  5% VAT  
Commonwealth of Dominica 15% 10%    
Comoros 0%   3%    5%    15%   25%   VAT  
Congo (Democratic Republic) 0%   3%   6%   9%   13%   15%    18%   30%   Sales Tax Main sales tax rate is 13%
Congo (Republic) 16%   VAT  
Costa Rica 13% 0%  5%  10% VAT  
Croatia 25% 0%  5%  13% VAT  
Cuba 2.5% 5% 7.5% 10% 15% 20% 25%   Sales Tax  
Cyprus 19% 0% 5%  9% VAT  
Czech Republic 21% 0%  10%  15%  VAT  
D Standard Rate Reduced Rate Tax System Notes
Denmark 25% 0% VAT  
Djibouti 1% 13% 26%   Sales Tax  
Dominican Republic 16% 0%  13%  VAT  
E Standard Rate Reduced Rate Tax System Notes
Ecuador 12% 0% VAT  
Egypt 10%   Sales Tax Certain essential or luxury items are subject to lower resp. higher rates. 
El Salvador 13% 0% VAT  
Equatorial Guinea 15% 6% Sales Tax  
Eritrea 3% 5% 10% 12%   Sales Tax  
Estonia 20% 0% 9% VAT  
Ethiopia 15%   VAT  
F Standard Rate Reduced Rate Tax System Notes
Fiji 15% 0% VAT  
Finland 24% 0% 10% 14% VAT  
France 20% 2.1%  5.5% 10% VAT  
G Standard Rate Reduced Rate Tax System Notes
Gabon 18% 5%  10%  VAT  
Gambia 15%   Sales Tax  
Georgia 18% 0% VAT  
Germany 19% 0% 7% VAT  
Greece 23% 0% 6.5%  13% VAT  
Grenada 15% 0% 10% VAT  
Guam 4%   Sales Tax  
Guatemala 12% 0% VAT  
Guinea 18%   VAT  
Guinea-Bissau 15%   VAT  
Guyana 16%   VAT  
H Standard Rate Reduced Rate Tax System Notes
Haiti 10%   Turnover tax  
Honduras 15% 0% Sales tax There is a VAT rate of 18% on certain goods (alcoholic beverages and tobacco). 
Hungary 27% 0% 5% 18% VAT  
I Standard Rate Reduced Rate Tax System Notes
Iceland 25.50% 0%   7% VAT  
India From 12.50% to 15% 0%  1%  4%  5% VAT

VAT applies on intra-state sale of goods.
In addition, the following taxes are applicable in India:
(i) Central Sales Tax / CST: on inter-state sale of goods at (a) Standard rate equivalent to VAT rate of the State from where the goods are sold or (b) concessional rate of 2% against specified declaration forms
(ii) Excise Duty: on manufacture of goods at an effective peak rate of 12.36%
(iii) Service tax: on services at an effective rate of 12.36%

Proposed dual GST to subsume VAT, CST, excise duty, service tax and other specified levies.

Indonesia 10%   VAT  
Iran 5%   N/A  
Ireland 23% 0% 4.8% 9% 13.5% VAT  
Isle of Man 20% 0% 5% VAT The rate of VAT follows that of the United Kingdom
Israel 18% 0% VAT  
Italy 22% 0% 4%  10% VAT  
Ivory Coast 18% 9% VAT  
J Standard Rate Reduced Rate Tax System Notes
Jamaica 16.5% 0%  10% VAT A rate of 25% applies to certain telecommunication services and instruments
Japan 8% 0% VAT The rate is scheduled to increase to 10% as from April 1, 2017. 
Jersey 5% 0% GST  
Jordan 16% 0% 4%  8% Sales Tax  
K Standard Rate Reduced Rate Tax System Notes
Kazakhstan 12% 0% VAT  
Kenya 16% 0% VAT  
Korea (North Korea) 2%  15%   Turnover tax  
Korea (South Korea) 10% 0% VAT  
Kyrgyzstan 12%   VAT
L Standard Rate Reduced Rate Tax System Notes
Laos 10%   VAT  
Latvia 21% 0%   12% VAT  
Lebanon 10%   VAT  
Lesotho 14% 5% VAT  
Liechtenstein 8.00% 0%  2.5%  3.8% VAT  
Lithuania 21% 0% 9%  5% VAT  
Luxembourg 17% 0% 3%  8%14% VAT  
M Standard Rate Reduced Rate Tax System Notes
Macedonia 18% 0%  5% VAT  
Madagascar 20%   VAT  
Malawi 16.50% 0% VAT  
Malaysia 6% 0% GST  
Mali 18% 5% VAT  
Malta 18% 0%  5%  7% VAT  
Mauritania 14%   VAT The 18% rate only applies to petroleum products and telecommunication services.
Mauritius 15% 0% VAT  
Mexico 16% 0% VAT  
Moldova 20% 0%  8% VAT  
Monaco 20% 2.1% 5.5% 10% VAT Monaco is treated as part of France for VAT purposes.
Mongolia 10%   VAT  
Montenegro 19% 0%  7% VAT  
Morocco 20% 0%  7%  10%  14% VAT  
Mozambique 17% 0% VAT  
Myanmar Goods: 5%  to 100%
Services: 5%
0% Commercial Tax   
N Standard Rate Reduced Rate Tax System Notes
Namibia 15% 0% VAT  
Nepal 13%   VAT  
Netherlands 21% 0%  6% VAT  
New Zealand 15% 0% GST  
Nicaragua 15% 0% VAT  
Niger 19%   VAT  
Nigeria 5% 0% VAT  
Niue 5%   VAT  
Norway 25% 0%  8% 15% VAT  
O Standard Rate Reduced Rate Tax System Notes
P Standard Rate Reduced Rate Tax System Notes
Pakistan 16% 0% VAT  
Panama 7% 0% VAT For some supplies an increased rate of 10% or 15% applies
Papua New Guinea 10% 0% VAT  
Paraguay 10% 5% VAT  
Peru 16% 0% VAT The 2% municipal sales tax is to be added to the standard VAT rate, bringing the standard rate to 18%
Philippines 12% 0% VAT  
Poland 23% 0%  5%   8% VAT  
Portugal 23% 0%  6%  13% VAT

In the Azores the rates are 16%, 9%, 4%,18%,10%,5% and 0%

In Madeira the rates are 22%, 12%, 5% and 0%

R Standard Rate Reduced Rate Tax System Notes
Romania 24% 0% 5% 9% VAT  
Russia 18% 0% 10% VAT  
Rwana 18% 0% VAT  
S Standard Rate Reduced Rate Tax System Notes
Saint Kitts and Nevis 17% 10% VAT  
Saint Vincent and the Grenadines 15% 0-10% N/A  
Senegal 18% 10% VAT  
Serbia 20% 0%  10% VAT  
Seychelles 15% 0% VAT  
Sierra Leone 15%   GST  
Singapore 7% 0% GST  
Sint Maarten 5%   Revenue tax (RT)  
Slovak Republic 20% 0% 10% VAT  
Slovenia 22% 0%   9.5% VAT  
South Africa 14% 0% VAT  
Spain 21% 0%  4%  10% VAT  
Sri Lanka 12% 0% VAT  
Sudan 17%   VAT A VAT rate of 30% applies to telecommunication services
Suriname 8%  10% 0% Turnover tax (TOT)   
Sweden 25% 0%  6%  12% VAT  
Swaziland 14%   Sales tax  
Switzerland 8% 0%  2.5%   3.8% VAT  
T Standard Rate Reduced Rate Tax System Notes
Taiwan 5% 0% VAT  
Tajikistan 20%   VAT  
Tanzania 18% 0% VAT  
Thailand 7% 0% VAT  
Togo 18%   VAT  
Tonga 15%   Sales Tax  
Trinidad and Tobago 15%   VAT  
Tunisia 18% 0% 6%  12% VAT  
Turkey 18% 0% 1% 8% VAT  
Turkmenistan 15%   VAT  
U Standard Rate Reduced Rate Tax System Notes
Uganda 18% 0% VAT  
Ukraine 20% 0% VAT  
United Kingdom 20% 0% 5% VAT  
United States     Sales Tax Most states, municipalities and cities levy sales taxes. These are cumulative & rates vary across the country.
Uruguay 22% 0% 10%  VAT  
Uzbekistan 20%   VAT  
V Standard Rate Reduced Rate Tax System Notes
Vanuatu 12.50%   VAT  
Venezuela 12% 8%(temporary) VAT For luxury goods applies rate of 22%19 percent
Vietnam 10% 0%  5% VAT  
Y Standard Rate Reduced Rate Tax System Notes
Yemen 5%   Consumption tax  
Z Standard Rate Reduced Rate Tax System Notes
Zambia 16% 0% VAT  
Zimbabwe 15% 0% VAT  

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Indirect tax

With indirect tax becoming many governments' preferred method of revenue raising it’s more critical than ever to manage compliance and cash flows. Deloitte’s indirect tax experts understand the nuances of regulations, the importance of industry knowledge and the growing role of technology.

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David Raistrick

Deloitte Global Leader - Indirect Tax

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Olivier Hody

Deloitte Global Leader – Indirect Tax Recovery

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