Tools
Global indirect tax rates
Consult the standard VAT, GST and sales tax rates around the world.
Last updated: July 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%) |
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| Antigua and Barbuda | 15% | 12.5% | Sales tax |
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| 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% |
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| Armenia | 20% | 0% | Sales tax |
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| Aruba | 1.5% | Sales tax |
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| 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 |
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| 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%. |
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| 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 |
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| 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 |
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| 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. |
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| Egypt | 13% | Sales tax | Certain essential or luxury items are subject to different rates. Standard rate will increase to 14% on July 1, 2017 |
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| 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 |
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| 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 |
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| Indonesia | 10% | 0% | VAT | ||
| Iran | 9% | Consumption Tax |
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| 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 |
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| 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 |
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| Japan | 8% | 0% | VAT | Rate is scheduled to increase to 10% from October 1, 2019 |
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| 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. |
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| 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. |
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| 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) |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| Yemen | 5% | Consumption tax | |||
| Zambia | 16% | 0% | VAT | ||
| Zimbabwe | 15% | 0% | VAT |
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