應用工具
Global indirect tax rates
Consult the standard VAT, GST and sales tax rates around the world.
Last updated: September 2018
| Jurisdiction | Standard rate | Reduced rate | Super reduced rate | Tax system |
|---|---|---|---|---|
| Aegean islands | 17% | 9% | 4% | VAT |
| Albania | 20% | 0% - 10% | VAT | |
| Andorra | 4.5% | VAT | ||
| Angola | 10% | 2% - 5% | Consumption tax | |
| Antigua and Barbuda | 15% | 12.5% | Sales tax |
|
| Argentina | 21% | 0% - 10.5% | VAT | |
| 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 | |
| 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 | |
| Bhutan | 5% to 50% | Sales tax | ||
| Bolivia | 13% | 0% | VAT | |
| Bosnia and Herzegovina | 17% | 0% | VAT | |
| Botswana | 12% | 0% | VAT | |
| Brazil | 17% | 0% - 4% - 7% - 12% | ICMS | |
| 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 | |
| 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 | ||
| 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) | |
| 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% | |||
| Ecuador | 14% | 0% | VAT | |
| Egypt | 13% | Sales tax | ||
| El Salvador | 13% | 0% | VAT | |
| 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 - Mainland | 24% | 13% | 6% | VAT |
| Greece - 5 Islands (Lesbos, Chios, Samos, Kos and Leros)* | 17% | 9% | 4% | VAT |
| * Will continue to apply until end of 2018 | ||||
| Greece - Islands (other than the 5 mentioned above) | 24% | 13% | 6% | VAT |
| Grenada | 15% | 0% - 10% | VAT | |
| 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 |
| Isle of Man | 20% | 0% - 5% | VAT | |
| Israel | 17% | 0% | VAT | |
| Italy | 22% | 10% | 4% | VAT |
| Ivory Coast | 18% | 9% | VAT | |
| Jamaica | 16.5% | 0% - 10% | VAT | |
| Japan | 8% | 0% | VAT | |
| 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 | |
| Laos | 10% | VAT | ||
| Latvia | 21% | 12% | 5% | 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 | ||
| Mauritius | 15% | 0% | VAT | |
| Mexico | 16% | 0% | VAT | |
| Moldova | 20% | 0% - 8% | VAT | |
| Monaco | 20% | 2.1% - 5.5% - 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% | 12% | VAT |
| Panama | 7% | 0% | VAT | |
| Papua New Guinea | 10% | 0% | VAT | |
| Paraguay | 10% | 5% | VAT | |
| Peru | 17% | 0% | VAT | |
| Philippines | 12% | 0% | VAT | |
| Poland | 23% | 8% | 5% | VAT |
| Portugal | 23% | 13% - 6% | VAT | |
| Romania | 19% | 9% - 5% | 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 | ||
| Suriname | 8% 10% | 0% | Turnover tax (TOT) | |
| Sweden | 25% | 12% - 6% | VAT | |
| Swaziland | 14% | Sales tax | ||
| Switzerland | 7.7% | 3.7% | 2.5% | VAT |
| Taiwan | 5% | 0% | 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 | |
| Türkiye |
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 | |||
| Uruguay | 22% | 0% - 10% | VAT | |
| Uzbekistan | 20% | VAT | ||
| Vanuatu | 12.50% | VAT | ||
| Vietnam | 10% | 0% - 5% | VAT | |
| Venezuela | 12% | 0% | VAT | |
| Yemen | 5% | Consumption tax | ||
| Zambia | 16% | 0% | VAT | |
| Zimbabwe | 15% | 0% | VAT | |
