Tools
Global indirect tax rates
Consult the standard VAT, GST and sales tax rates in 200 locations around the world.
| A | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| 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% | |||
| 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% | 0% - 10% - 13% | VAT | Standard rate of 19% in the regions of Jungholz and Mittelberg |
| Azerbaijan | 18% | 0% | VAT |
| B | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| 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% | 0% - 6% - 12% | 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% | 0% - 9% | VAT | |
| Burkina Faso | 18% | VAT | ||
| Burundi | 18% | 10% | VAT |
| C | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Cambodia | 10% | 0% | VAT | |
| Cameroon | 19.25% | |||
| Canada | 5% | 0% | GST | |
| 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% | ||
| 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% | |||
| Costa Rica | 13% | 0% - 5% - 10% | VAT | |
| Croatia | 25% | 0% - 5% - 13% | 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% | 0% - 5% - 9% | VAT | |
| Czech Republic | 21% | 0% - 10% - 15% | VAT |
| D | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Denmark | 25% | 0% | VAT | |
| Djibouti | 33% | Sales Tax | ||
| Dominican Republic | 18% | 0% - 13% | VAT | |
| Dubai | 5% | Effective Jan 2018 |
| E | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Ecuador | 14% | 0% | VAT | until June 2017 |
| Egypt | 13% | Sales Tax | Certain essential or luxury items are subject to lower resp. higher rates. 13% standard rate till Jun 30 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% | 0% - 9% | VAT | |
| Ethiopia | 15% | VAT |
| F | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Fiji | 9% | 0% | VAT | |
| Finland | 24% | 0% - 10% - 14% | VAT | |
| France | 20% | 2.1% - 5.5% - 10% | VAT |
| G | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Gabon | 18% | 5% - 10% | VAT | |
| Gambia | 15% | Sales Tax | ||
| Georgia | 18% | 0% | VAT | |
| Germany | 19% | 0% - 7% | VAT | |
| Greece | 24% | 0% - 6% - 13% | VAT | |
| Grenada | 15% | 0% - 10% | VAT | |
| Guam | 4% | Sales Tax | ||
| Guatemala | 12% | 0% | VAT | |
| Guinea | 18% | VAT | ||
| Guinea-Bissau | 15% | VAT | ||
| Guyana | 14% | VAT |
| H | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Haiti | 10% | Turnover tax | ||
| Honduras | 15% | 0% | Sales tax | There is a VAT rate of 18% on certain goods (alcoholic beverages and tobacco). |
| Hungary | 27% | 5% - 18% | VAT | VAT rate change on internet from 27% to 18% |
| I | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Iceland | 24% | 0% - 11% | VAT | |
| India | From 12.50% to 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% | 0% - 4.8% - 9% - 13.5% | VAT | |
| Isle of Man | 20% | 0% - 5% | VAT | The rate of VAT follows that of the United Kingdom |
| Israel | 17% | 0% | VAT | |
| Italy | 22% | 0% - 4% - 10% | VAT | |
| Ivory Coast | 18% | 9% | VAT |
| J | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| 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 |
| K | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Kazakhstan | 12% | 0% | VAT | |
| Kenya | 16% | 0% | VAT | |
| Korea (North Korea) | 2% 15% | Turnover tax | ||
| Korea (South Korea) | 10% | 0% | VAT | |
| Kyrgyzstan | 12% | VAT |
| L | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Laos | 10% | VAT | ||
| Latvia | 21% | 0% - 12% | VAT | |
| Lebanon | 10% | VAT | ||
| Lesotho | 14% | 5% | VAT | |
| Liechtenstein | 8.00% | 0% - 2.5% - 3.8% | VAT | |
| Lithuania | 21% | 0% - 9% - 5% | VAT | |
| Luxembourg | 17% | 0% - 3% - 8% - 14% | VAT |
| M | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Macedonia | 18% | 0% - 5% | VAT | |
| Madagascar | 20% | VAT | ||
| Malawi | 16.50% | 0% | VAT | |
| Malaysia | 6% | 0% | GST | |
| Mali | 18% | 5% | VAT | |
| Malta | 18% | 0% - 5% - 7% | 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 |
| N | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Namibia | 15% | 0% | VAT | |
| Nepal | 13% | VAT | ||
| Netherlands | 21% | 0% - 6% | VAT | |
| New Zealand | 15% | 0% | GST | |
| Nicaragua | 15% | 0% | VAT | |
| Niger | 19% | VAT | ||
| Nigeria | 5% | 0% | VAT | |
| Niue | 5% | VAT | ||
| Norway | 25% | 0% - 10% - 15% | VAT |
| P | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| 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. telecommunication 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 | change from 16% to 17% |
0% | VAT | The 2% municipal sales tax is is levied on most taxable supplies |
| Philippines | 12% | 0% | VAT | |
| Poland | 23% | 0% - 5% - 8% | VAT | |
| Portugal | 23% | 0% - 6% - 13% | VAT | In the Azores the rates are 18%, 9% and 4% In Madeira the rates are 22%, 12%, 5% and 0% |
| R | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Romania | 19% | 0% - 5% - 9% | VAT | |
| Russia | 18% | 0% - 10% | VAT | |
| Rwanda | 18% | 0% | VAT |
| S | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| 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 | |
| Sint Maarten | 5% | Revenue tax (RT) | ||
| Slovak Republic | 20% | 0% - 10% | VAT | |
| Slovenia | 22% | 0% - 9.5% | VAT | |
| South Africa | 14% | 0% | VAT | |
| Spain | 21% | 0% - 4% - 10% | VAT | Other indirect taxes apply in certain Spanish territories - Ceuta, Melilla and Canary Islands - which are ruled under specific legislation and rates in particular. |
| 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% | 0% - 6% - 12% | VAT | |
| Swaziland | 14% | Sales tax | ||
| Switzerland | 8% | 0% - 2.5% - 3.8% | VAT |
| T | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| 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 | ||
| Tunisia | 18% | 6% 12% | VAT | |
| Turkey | 18% | 0% - 1% - 8% | VAT | |
| Turkmenistan | 15% | VAT |
| U | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Uganda | 18% | 0% | VAT | |
| Ukraine | 20% | 0% | VAT | |
| United Kingdom | 20% | 0% - 5% | VAT | |
| United States | Sales Tax | Most states, municipalities and cities levy sales taxes. These are cumulative & rates vary across the country. | ||
| Uruguay | 22% | 0% - 10% | VAT | |
| Uzbekistan | 20% | VAT |
| V | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Vanuatu | 12.50% | VAT | ||
| Vietnam | 10% | 0% - 5% | VAT | |
| Venezuela | 12% | 0% | VAT | For certain goods an additional 10% rate applies |
| Y | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Yemen | 5% | Consumption tax |
| Z | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Zambia | 16% | 0% | VAT | |
| Zimbabwe | 15% | 0% | VAT |
Recommendations
BEPS and Indirect Tax
Understanding the touchpoints and implications for businesses
Articles, briefings and discussion papers
Base Erosion and Profit Shifting