Global indirect tax rates

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Global indirect tax rates

Consult the standard VAT, GST and sales tax rates in 200 locations around the world.

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A Standard Rate Reduced Rate Tax System Notes
Afghanistan 2%   5%   Sales Tax  
Albania 20% 0% VAT  
Algeria 17% 7% VAT  
Angola 10% 2% Consumption Tax Goods from 2 to 30%. Telecom, water and electricity 5%
Antigua and Barbuda 15% 12.5% VAT  
Argentina 21% 10.50% VAT Special high rate of 27% applied to telecoms, domestic gas supplies, water and industrial energy users.
Armenia 20% 0% VAT  
Australia 10% 0% GST  
Austria 20% 0% 10% 12% VAT  
Azerbaijan 18%   VAT  
B Standard Rate Reduced Rate Tax System Notes
Bahamas N/A   N/A VAT to be introduced on 1 July 2014 at a standard rate of 15% and a reduced rate of 10%
Bahrain N/A   N/A  
Bangladesh 15% 0%   1.5%   2.25%   4.5%   5%   9% VAT 15% VAT is applicable for all business or industrial units with an annual turnover of Taka 2 million and above
Barbados 17.50% 0%    7.5% VAT  
Belarus 20% 10% VAT 24% white sugar, 0.5% diamonds from Russia and 0%
Belgium 21% 0%   6%   12% VAT  
Belize 12.5%   GST  
Benin 18%   VAT  
Bhutan 5%    50%   Sales Tax Most common rate is 20%
Bolivia 13%   VAT  
Bosnia and Herzegovina 17% 0% VAT  
Botswana 12% 0% VAT  
Brazil 17%   ICMS Multiple-rate system with tax levied at State and Federal levels. Brazilian State VAT (ICMS) levied at rates ranging from 7% to 25%, with average rate of 17% (e.g. rate in Sao Paulo is 18%). National VAT (IPI) also levied with average rate of 20%.
Brunei Darussalam N/A   N/A  
Bulgaria 20% 0%   9% VAT  
Burkina Faso 18%   VAT  
Burundi 18%   VAT  
C Standard Rate Reduced Rate Tax System Notes
Cambodia 10%   VAT  
Canada 5% 0% GST  
Cape Verde 15% 6% VAT  
Central African Republic 19% 5% VAT  
Chad 18%   VAT  
Chile 19%   VAT  
China 17% 0%    13% VAT/Business Tax VAT essentially applicable to supplies of goods together with a small number of services related to manufacturing processes. Business Tax applies to supplies of services.
Colombia 16% 0%     1.6%    10% VAT  
Comoros 0%   3%    5%    15%   25%   VAT  
Congo, Democratic Republic of the 0%   3%   6%   9%   13%   15%    18%   30%   Sales Tax Main sales tax rate is 13%
Congo, Republic of the 16%   VAT  
Costa Rica 13% 5% 10% VAT  
Croatia 25% 5% 13% VAT  
Cuba 2.5% 5% 7.5% 10% 15% 20% 25%   Sales Tax  
Cyprus 19% 0% 5%  9% VAT  
Czech Republic 21% 15% VAT  
D Standard Rate Reduced Rate Tax System Notes
Denmark 25% 0% VAT  
Djibouti 1% 13% 26%   Sales Tax  
Dominica 15% 10% VAT  
Dominican Republic 18% 0% VAT  
E Standard Rate Reduced Rate Tax System Notes
Ecuador 12% 0% VAT  
Egypt 10% 5% Sales Tax Certain items taxed at 5%-30%
El Salvador 13%   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 15% 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% 10% VAT  
Gambia 15%   Sales Tax  
Georgia 18%   VAT  
Germany 19% 0% 7% VAT  
Gibraltar N/A   N/A  
Greece 23% 0% 6.5%  13% VAT  
Grenada 15% 0% 10% VAT  
Guam 4%   Sales Tax  
Guatemala 12% 0% VAT  
Guernsey N/A   N/A  
Guinea 18%   VAT  
Guinea-Bissau 15%   VAT  
Guyana 16%   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). 
Hong Kong N/A   N/A  
Hungary 27% 0% 5% 18% VAT  
I Standard Rate Reduced Rate Tax System Notes
Iceland 25.50% 0%  7% VAT  
India 12.50% to 15% 0% 1% 4% 5% VAT VAT applies to goods and was introduced in 21 states on 1 April 2005. Sales tax and other local taxes to be phased out. Service tax is a federal levy and applies to the sale of services.
Indonesia 10%   VAT  
Iran 5%   N/A  
Iraq N/A   N/A  
Ireland 23% 0% 4.8% 9% 13.5% VAT The 9% VAT rate on tourism-related activities was due to expire on 31 December 2013, however this has now been postponed.
Isle of Man 20% 0% 5% VAT The rate of VAT follows that of the United Kingdom
Israel 18% 0% VAT  
Italy 22% 0% 4%  10% VAT  
Ivory Coast 18%   VAT  
J Standard Rate Reduced Rate Tax System Notes
Jamaica 16.50% 0%  10% VAT 20% on telephone services
Japan 8% 0% VAT The rate is scheduled to increase to 10% in October 2015.
Jersey 5%   GST  
Jordan 16% 0% 4%  8% Sales Tax  
K Standard Rate Reduced Rate Tax System Notes
Kazakhstan 12%   VAT  
Kenya 16%   VAT  
Kiribati 0%  10%   Sales Tax  
Korea (North Korea) 2%  15%   Turnover tax  
Korea (South Korea) 10% 0% VAT  
Kuwait 0%   N/A  
Kyrgyzstan 20%   VAT
L Standard Rate Reduced Rate Tax System Notes
Laos 10%   VAT  
Latvia 21% 0%   12% VAT  
Lebanon 10%   VAT  
Lesotho 14% 5% VAT  
Liberia 7%   N/A  
Libya N/A   N/A Stamp duty payable at 2% of contract value, plus 5 per thousand (Libyan dinars).
Liechtenstein 8.00% 2.5%  3.8% VAT  
Lithuania 21% 0% 9%  5% VAT  
Luxembourg 15% 0% 3%  6%  12% VAT  
M Standard Rate Reduced Rate Tax System Notes
Macau N/A 0% N/A  
Macedonia 18% 5% VAT  
Madagascar 20%   VAT  
Malawi 16.50%   VAT  
Malaysia 6%  10%   Sales tax GST to be introduced on 1 April 2015 at a standard rate of 6%.
Maldives N/A   N/A There is a Tourism Goods and Service Tax (T-GST) with a rate of 3.5%
Mali 18%   VAT  
Malta 18% 0% 5%  7% VAT  
Marshall Islands 5%  10%   Sales tax  
Mauritania 14%   VAT The 18% rate only applies to petroleum products and telecommunication services.
Mauritius 15% 0% VAT  
Mexico 16% 0% VAT  
Micronesia 3-5%.   Sales tax Each region levies own sales tax at rates between 3%-5%.
Moldova 20% 0%  6%  8% VAT  
Monaco 20% 2.1%    5.5% 10% VAT Monaco is treated as part of France for VAT purposes.
Mongolia 10%   VAT  
Montenegro 17% 0%  7% VAT  
Morocco 20% 0%  7%  10%  14% VAT  
Mozambique 17% 0% VAT  
Myanmar 5%  30%   Sales tax  
N Standard Rate Reduced Rate Tax System Notes
Namibia 15%   VAT  
Nauru N/A   N/A  
Nepal 13%   VAT  
Netherlands 21% 0%  6% VAT  
Netherlands Antilles 3%  5%   Turnover tax  
New Zealand 15% 0% GST  
Nicaragua 15%   VAT  
Niger 19%   VAT  
Nigeria 5%   VAT  
Niue 5%   VAT  
Norway 25% 0%  8% 15% VAT  
O Standard Rate Reduced Rate Tax System Notes
Oman N/A   N/A  
P Standard Rate Reduced Rate Tax System Notes
Pakistan 16% 0% VAT  
Palau N/A   N/A  
Panama 7%   VAT An additional rate of 10%-15% may exceptionally apply
Papua New Guinea 10% 0% VAT  
Paraguay 10% 5% VAT  
Peru 18% 0% VAT  
Philippines 12% 0% VAT  
Poland 23% 0%  5%   8% VAT  
Portugal 23% 0%  6%  13% VAT

In the Azores the rates are 18%, 10%, 5% and 0%

In Madeira the rates are 22%, 12%, 5% and 0%

R Standard Rate Reduced Rate Tax System Notes
Romania 24% 0% 5% 9% VAT  
Russia 18% 0% 10% VAT  
Rwana 18%   VAT  
S Standard Rate Reduced Rate Tax System Notes
Saint Kitts and Nevis 17% 0% VAT  
Saint Lucia 5%   40%   Consumption tax  
Saint Vincent and the Grenadines 15% 0-10% N/A  
San Marino N/A   N/A  
Sao Tome and Principe 6% 10%   Sales tax  
Saudi Arabia N/A 0% VAT VAT system expected to be introduced
Senegal 18%   VAT  
Serbia 20% 0%  10% VAT  
Seychelles 12%  15% 0%  7%  10% VAT  
Sierra Leone 15%   GST  
Singapore 7% 0% GST  
Slovak Republic 20% 0% 10% VAT  
Slovenia 22% 0%   9.5% VAT  
Solomon Islands 5% 10% 15%   Sales tax  
Somalia 14%   Sales tax  
South Africa 14% 0% VAT  
Spain 21% 0%  4%  10% VAT  
Sri Lanka 12% 0% VAT  
Sudan 10%   VAT  
Suriname 8%  10%   VAT  
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%   VAT  
Thailand 7% 0% VAT  
Timor-Leste 2.5%  5%   Sales Tax  
Togo 18%   VAT  
Tonga 15%   Sales Tax  
Trinidad and Tobago 15%   VAT  
Tunisia 18% 0%  6%   12% VAT  
Turkey 18% 0% 1% 8% VAT  
Turkmenistan 15%   VAT  
Tuvalu 5%   Sales Tax  
U Standard Rate Reduced Rate Tax System Notes
Uganda 18%   VAT  
Ukraine 20% 0% VAT  
United Arab Emirates N/A 0% N/A VAT system expected to be introduced
United Kingdom 20% 0% 5% VAT  
United States Varies   Sales Tax Most states, countries, and cities levy sales taxes. These are cumulative & rates vary across the country.
Uruguay 22% 10% VAT  
Uzbekistan 20%   VAT  
V Standard Rate Reduced Rate Tax System Notes
Vanuatu 12.50%   VAT  
Venezuela 12% 8%(temporary) VAT For luxury goods applies rate of 19 percent
Vietnam 10% 0%  5% VAT  
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  

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Dick Nijdam

Dick Nijdam

Principal, Tax and Business services

Dick joined Deloitte in Papua New Guinea in 2015 from a global accounting firm in PNG where he was a tax partner.  He previously worked at Deloitte in the Netherlands and in the Russian Federation for... More

Andrew Harris

Andrew Harris

Partner, Tax and Business services

Andrew has extensive experience as a tax advisor working in Australia, the United Kingdom, Uganda, Tanzania and Papua New Guinea. He has advised clients across all taxes, including international tax, ... More