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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