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: August 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 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 Swiss VAT rate may change as from January 2018 depending on the outcome referendum scheduled for September 2017.
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