Tools
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 |
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