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: January 2018

Jurisdiction Standard rate Reduced rate Super reduced rate Tax system
Aegean islands 17% 9% 4% VAT
Albania 20% 0% - 10%   VAT
Algeria 19% 7%   VAT
Andorra 4.5%     VAT
Angola 10% 2% - 5%   Consumption tax
Antigua and Barbuda 15% 12.5%   Sales tax
Argentina 21% 0% - 10.5%   VAT
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
Bhutan 5% to 50%     Sales tax
Bolivia 13% 0%   VAT
Bosnia and Herzegovina 17% 0%   VAT
Botswana 12% 0%   VAT
Brazil 17% 0% - 4% - 7% - 12%   ICMS
Bulgaria 20% 9%   VAT
Burkina Faso 18%     VAT
Burundi 18% 10%   VAT
Cambodia 10% 0%   VAT
Cameroon 19.25%     VAT
Canada 5% 0%   GST
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
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
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)
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 5%      
Ecuador 14% 0%   VAT
Egypt 13%     Sales tax
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 - Mainland 24% 13% 6% VAT
Greece - 5 Islands (Lesbos, Chios, Samos, Kos and Leros) 17% 9% 4% VAT
Greece - Islands (other than the 5 mentioned above) 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
Isle of Man 20% 0% - 5%   VAT
Israel 17% 0%   VAT
Italy 22% 10% 4% VAT
Ivory Coast 18% 9%   VAT
Jamaica 16.5% 0% - 10%   VAT
Japan 8% 0%   VAT
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% 5% 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
Mauritius 15% 0%   VAT
Mexico 16% 0%   VAT
Moldova 20% 0% - 8%   VAT
Monaco 20% 2.1% - 5.5% - 10%   VAT
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% 12% VAT
Pakistan Goods: 17%; 
Services: 16%
0% - 1% - 2% - 4% - 5% - 8% - 10%   Sales tax
Panama 7% 0%   VAT
Papua New Guinea 10% 0%   VAT
Paraguay 10% 5%   VAT
Peru 17% 0%   VAT
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
Suriname 8% 10% 0%   Turnover tax (TOT)
Sweden 25% 12% - 6%   VAT
Swaziland 14%     Sales tax
Switzerland 7.7% 3.7% 3% VAT
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
Uruguay 22% 0% - 10%   VAT
Uzbekistan 20%     VAT
Vanuatu 12.50%     VAT
Vietnam 10% 0% - 5%   VAT
Venezuela 12% 0%   VAT
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