Global indirect tax rates

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Global indirect tax rates

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

Last updated: November 2017

Jurisdiction Standard rate Reduced rate Super reduced rate Tax system
Aegean islands* 17% 9% 4% VAT
*The foreseen increase in the lower rates that apply to transactions on/to the Aegean islands is postponed until December 31, 2017.
The third wave of increase in the VAT rates for all isolated islands will be applicable as from January 01, 2018.
Albania* 20% 0% - 10%   VAT
*Reduced rate of 10% applies to the supply of medicine and medical care services. Albania has cut its VAT rate on tourism from the standard rate of 20% to the 6% reduced rate.
Algeria 19% 7%   VAT
Andorra 4.5%     VAT
Angola* 10% 2% - 5%   Consumption tax
*Goods are taxed at rates ranging from 2% to 30%; services are taxed at a rate of 5% or 10% (e.g. telecoms, water and electricity are taxed at 5%)
Antigua and Barbuda 15% 12.5%   Sales tax
Argentina* 21% 0% - 10.5%   VAT
*Special high rate of 27% applies to the supply of telecom services, gas, water and electric power not used exclusively in a dwelling. Reduced rate of 10.5% applies to medical supplies; construction of housing; certain foods and transport 3% Standard IIBB local taxes to 6%
Armenia 20% 0%   Sales tax
Aruba 1.5%     Sales tax
Australia 10% 0%   GST
Austria 20% 13% - 10%   VAT
Azerbaijan 18% 0%   VAT
Azores 18% 9% - 4%
  VAT
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% 0% - 10%   VAT
Belgium 21% 12% - 6%   VAT
Belize 12.5%     GST
Benin 18%     VAT
BES Islands (Bonaire - Saba - Sint Eustatius)* 4% - 6% - 8% 0% - 5% - 7%   GET
*Bonaire also has rates of 0%, 7%, 25%, and Saba and Sint Eustatius also impose rates of: 5%, 10%, 18%, 22%, 30%
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) levels. ICMS rates range from 0% to 25% and vary from state to state; standard rate is 17% (18% in São Paulo and 19% in Rio de Janeiro). Rates on interstate operations range from 4% to 7% or 12%. IPI rates range from 0% to 330%, depending on the product. ISS rates (tax on services) range from 2% to 5%, depending on the municipality
Bulgaria 20% 9%   VAT
Burkina Faso 18%     VAT
Burundi 18% 10%   VAT
Cambodia 10% 0%   VAT
Cameroon 19.25%     VAT
Canada* 5% 0%   GST
*A Federal GST rate of 5% is charged as a standard to taxable goods and services. An additional Provincial sales tax is added on top of the standard GST rate as follows: Alberta 0%; British Columbia 7%; Manitoba 7%; New Brunswick 10%; Nova Scotia 10%; Ontario 8%; PEI 10%; Quebec 9.975%; Saskatchewan 6%; Yukon 0%
Canary islands* 7% 3% - 2.75%   Sales tax
*Besides the mentioned rates, there are increased rates of 9.5%, 13.5% and 20%.
Cape Verde 15% 0%   VAT
Central African Republic 19% 0%   VAT
Chad 18%     VAT
Chile 19%     VAT
China* 17% 0% - 3% - 4% - 6% - 11% - 13%   VAT
*Business tax applies to services not yet subject to the VAT reform
Colombia 19% 0% - 5%   VAT
Commonwealth of Dominica 15% 10%   VAT
Comoros 10%     VAT
Congo (Democratic Republic)* 0% 3% 6% 9% 13% 15% 18% 30%     Sales tax
*Main sales tax rate is 13%
Congo (Republic) 18%     VAT
Cook Islands 15%     VAT
Costa Rica 13% 0% - 5% - 10%   VAT
Croatia 25% 13% - 5%   VAT
Cuba 2.5% 5% 7.5% 10% 15% 20% 25%     Sales tax
Curacao* 6% 0%   TOT (Turnover Tax)
*Higher rate of 7% or 9% applies to certain goods and services
Cyprus 19% 9% - 5%   VAT
Czech Republic 21% 15% - 10%   VAT
Denmark 25%     VAT
Djibouti 33%     Sales tax
Dominican Republic 18% 0% - 13%   VAT
Dubai* 0%      
*Effective January, 2018 there will be a 5% charge on goods and services.
Ecuador* 14% 0%   VAT
*Ecuador has announced plans to increase its VAT rate from the current 12% to 14%, effective June 1, 2017.

The VAT rise is only scheduled to be in a place for 1 year
.

To pay for the repair of infrastructure (roads, bridges etc.), the VAT rise will come with a new bond issue and other tax increases.
Egypt* 13%     Sales tax
*Certain essential or luxury items are subject to different rates. Standard rate will increase to 14% on July 1, 2017
El Salvador 13% 0%   VAT
Equatorial Guinea 15% 6%   Sales tax
Eritrea 3% 5% 10% 12%     Sales tax
Estonia 20% 9%   VAT
Ethiopia 15%     VAT
Fiji 9% 0%   VAT
Finland 24% 14% - 10%   VAT
France 20% 10% - 5.5% 2.1% VAT
Gabon 18% 5% - 10%   VAT
Gambia 15%     Sales tax
Georgia 18% 0%   VAT
Germany 19% 7%   VAT
Greece 24% 13% 6% VAT
Grenada 15% 0% - 10%   VAT
Guam 4%     Sales tax
Guatemala 12% 0%   VAT
Guinea-Bissau 10%     Sales tax
Guyana 14%     VAT
Haiti 10%     Turnover tax
Honduras 15% 0%   Sales tax
Hungary 27% 18% - 5%   VAT
Iceland 24% 11%   VAT
India 12.50% - 15% 0% - 1% - 4% - 5%   GST
Indonesia 10% 0%   VAT
Iran 9%     Consumption Tax
Ireland* 23% 13.5% - 9% 4.8% VAT
*The flat rate addition increased from 5.2% to 5.4%
Isle of Man* 20% 0% - 5%   VAT
*VAT rate follows that of the United Kingdom
Israel 17% 0%   VAT
Italy* 22% 10% 4% VAT
*The foreseen increase in the Italian VAT rates have been postponed to January 01, 2018
Ivory Coast 18% 9%   VAT
Jamaica* 16.5% 0% - 10%   VAT
*25% rate applies to certain telecom services and instruments
Japan* 8% 0%   VAT
*Rate is scheduled to increase to 10% from October 1, 2019
Jersey 5% 0%   GST
Jordan 16% 0% 4% 8%   Sales tax
Jungholz and Mittelberg 19% 12% - 10%   VAT
Kazakhstan 12% 0%   VAT
Kenya 16% 0%   VAT
Korea (North Korea) 2% 5%     Turnover tax
Korea (South Korea) 10% 0%   VAT
Kyrgyzstan 12%     VAT
Laos 10%     VAT
Latvia 21% 12%   VAT
Lebanon 10%     VAT
Lesotho 14% 5%   VAT
Liechtenstein 8% 0% - 2.5% - 3.8%   VAT
Lithuania 21% 9% 5% VAT
Luxembourg 17% 14% - 8% 3% VAT
Macedonia 18% 0% - 5%   VAT
Madagascar 20%     VAT
Madeira 22% 12% - 5%   VAT
Malawi 16.50% 0%   VAT
Malaysia 6% 0%   GST
Mali 18% 5%   VAT
Malta 18% 7% - 5%   VAT
Mauritania* 16%     VAT
*20% rate applies only to telecom services. For petroleum products, the applicable rate is 16%. VAT is levied at a rate of 16% on all economic activities which constitute importation, delivery of goods and provision of services carried out in Mauritania for consideration, except those specifically listed as items in the General tax code.
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
Namibia 15% 0%   VAT
Nepal 13%     VAT
Netherlands 21% 6%   VAT
New Zealand 15% 0%   GST
Nicaragua 15% 0%   VAT
Niger 19%     VAT
Nigeria 19%     VAT
Niue 5%     VAT
Norway 25% 15% 10% VAT
Pakistan* Goods: 17%; 
Services: 16%
0% - 1% - 2% - 4% - 5% - 8% - 10%   Sales tax
*Higher rate of 19.5% applies to certain services (e.g. telecom services)
Panama* 7% 0%   VAT
*Increased rate of 10% or 15% applies to certain supplies
Papua New Guinea 10% 0%   VAT
Paraguay 10% 5%   VAT
Peru* 17% 0%   VAT
*2% municipal sales tax is levied on most taxable supplies
Philippines 12% 0%   VAT
Poland 23% 8% 5% VAT
Portugal 23% 13% - 6%   VAT
Romania* 19% 9% - 5%   VAT
*The standard VAT rate was decreased from 20% to 19% as from January 01, 2017
Russia 18% 0% - 10%   VAT
Rwanda 18% 0%   VAT
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
Saint Maarten 5%     Revenue Tax (RT)
Slovakia 20% 10%   VAT
Slovenia 22% 9.5%   VAT
South Africa 14% 0%   VAT
Spain 21% 10% 4% VAT
Sri Lanka 15% 0%   VAT
Sudan* 17%     VAT
*30% rate applies to telecom service
Suriname 8% 10% 0%   Turnover tax (TOT)
Sweden 25% 12% - 6%   VAT
Swaziland 14%     Sales tax
Switzerland* 8% 3.8% 2.5% VAT
* The current VAT rates in Switzerland i.e. 8%, 2,5%, and 3,8% will expire end of 2017
Based on the outcome of the public referendum on 24 September 2017, the new VAT rates effective 1 January 2018 will be 7,7%, 2,5% and 3,7% respectively
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 12.5%     VAT
Tunicia 18% 6% 12%   VAT
Turkey 18% 0% - 1% - 8%   VAT
Turkmenistan 15%     VAT
Uganda 18% 0%   VAT
Ukraine 20% 0%   VAT
United Kingdom 20% 5%   VAT
United States*       Sales tax
*Most states, municipalities and cities levy sales taxes. These are cumulative and rates vary across the country
Uruguay 22% 0% - 10%   VAT
Uzbekistan 20%     VAT
Vanuatu 12.50%     VAT
Vietnam 10% 0% - 5%   VAT
Venezuela* 12% 0%   VAT
*Additional 10% rate applies to certain goods
Yemen 5%     Consumption tax
Zambia 16% 0%   VAT
Zimbabwe 15% 0%   VAT

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David Watkins

David Watkins

Partner, Tax

David Watkins is the leader of the Deloitte Australia Tax Insights & Policy group. David has over 25 years’ experience in corporate income tax and international tax covering a wide range of tax issues... More