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Global indirect tax rates

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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% - 13% 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%  - 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% - 10% - 15% VAT  
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% and 0%

In Madeira the rates are 22%, 12%, 5% and 0%
R Standard Rate Reduced Rate Tax System Notes
Romania 20% 0% - 5% - 9% VAT  
Russia 18% 0% - 10% VAT  
Rwanda 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 Other indirect taxes apply in certain Spanish territories - Ceuta, Melilla and Canary Islands - which are ruled under specific legislation and rates in particular.
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  
Vietnam 10% 0% - 5% VAT  
Venezuela 12% 0% 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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