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: April 2017

Jurisdiction Standard rate Reduced rate Super reduced rate Tax system Notes
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 medicines and medical care services
Algeria 20% 7%   VAT  
Andorra 4.5%     VAT  
Angola 10% 2% - 5%   Consumption tax Goods are taxes at a rate of 2% up to 30%; services at a rate of 5% or 10% (e.g. telecom, water and electricity are taxed at 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. 21% Standard IVA Federal VAT
10.5% Reduced Reduced rate: medical; construction of housing; fruit, vegetables and meat; public and taxi transport
3% Standard IIBB local taxes to 6%
Armenia 20% 0%   VAT  
Aruba 1.5%     Revenue tax  
Australia 10% 0%   GST  
Austria 20% 13% - 10%   VAT  
Azerbaijan 18% 0%   VAT  
Azores 18% 9% - 4%      
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 Other GET rates Bonaire: 0% - 7% - 25%
Other GET rates Saba and Sint Eustatius: 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) 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% 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 Business tax applies to those 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) Some specific goods and services are taxed at a higher rate of 7% or 9%
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%     Effective Jan 2018  
Ecuador 14% 0%   VAT Until June 2017
Egypt 13%     Sales tax Certain essential or luxury items are subject to lower resp. higher rate. 13% standard rate till June 2017. Rate will change to 14% effective 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 15%     VAT  
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%   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% 0%   VAT  
Iran 9%     N/A  
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 The rate of VAT 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 1, 2018
Ivory Coast 18% 9%   VAT  
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  
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 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  
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 For some services a higher rate of 19.5% applies, e.g. relecommunication services.
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 17% 0%   VAT The 2% municipal sales tax is 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 12% 0%   VAT  
Sudan 17%     VAT A VAT rate of 30% applies to telecommunication services
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 Swiss VAT rates of 8% and 3,8% are due to expire at the end of 2017.
A public referendum will take place in September 2017, following which the VAT rates may decrease to 7,7% 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 For certain goods an additional 10% rate applies
Yemen 5%     Consumption tax  
Zambia 16% 0%   VAT  
Zimbabwe 15% 0%   VAT