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International VAT and GST rates

Updated 18 April 2014.  Below is a summary of the standard VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world.  You can review EU VAT Rates for 2014 for the 28 member states here.

VAT or GST is applied in most countries, the notable exception in the USA which applies a Sales Tax. China and India are in the process of reforming their antiquated VAT systems into a regime which reflect the European and OECD VAT models.

Afghanistan VAT Rate

2% to 5% Sales Tax

Albania VAT Rate

20%

Algeria VAT Rate

17%

Angola VAT Rate

10% Consumption Tax

Andorra VAT Rate

4.5% (Jan 2013)

Andorra introduces VAT in 2013

Antigua & Barbuda VAT Rate

15%

Argentina VAT Rate

21% IVA Federal VAT

10.5% reduced rate: medical; construction of housing; fruit, vegetables and meat; public and taxi transport

27% higher rate: telecoms; water; energy and gas

3% to 6% IIBB local taxes

Read about Argentinian VAT IVA

Armenia VAT Rate

20%

Australia VAT Rate

10% Goods & Sales Tax (GST)

Read about Australian GST

Austria VAT Rate

20%

10% reduced rate: foodstuffs; books; hotels and tourism; passenger transport; pharmaceuticals

12% reduced rate: domestic wine production and supply

19% reduced rate: supplies from the Jungholz region

Read about Austrian VAT

Azerbaijan VAT Rate

18%

0% reduced rate: oil & gas industry; gold

Bahamas VAT Rate

No VAT

Bahamas to introduce VAT 1 July 2014

Bahrain VAT Rate

No VAT

Bangladesh VAT Rate

15% VAT

Barbados VAT Rate

17.5% VAT since December 2010

Belarus VAT Rate

20% VAT (since 1st Jan 2010)

Belgium VAT Rate

21% VAT

Belgian VAT increase in 2014

6% reduced VAT rate: newspapers; hotels; medical; housing and construction; tourism; sporting events; art; immovable property renovation

12% reduced VAT rate: restaurants; social housing

Read about Belgian VAT

Belize VAT Rate

12.5% General Sales Tax

Benin VAT Rate

18% VAT

Bhutan VAT Rate

5% to 50% Sales Tax

Bolivia VAT Rate

13% (VAT is on gross amount, and so effective rate is 14.94%)

Bosnia VAT Rate

17%

Botswana VAT Rate

12% (since April 2010)

Brazil VAT Rate

17% to 19%. ICMS depending on state.  (Reduced VAT rates 7% or 12%; Higher rate 25%)

Federal IPI up to 300%

Local Municipal Service Tax ISS 2% to 5%

Federal Gross Revenue Tax PIS 1.65% to 7.6%

Read about Brazilian VAT ICMS

Brunei VAT Rate

No VAT

Bulgaria VAT Rate

20%

9% reduced VAT rate: hotel accommodation and camping

Burkina Faso VAT Rate

18%

Burundi VAT Rate

18% (replaced the 17% Transaction Tax in July 2009)

Cambodia VAT Rate

10%

Canada VAT GST HST RST PST Rates

Local Province Sales Tax (PST) plus 5% Federal GST = Harmonised Sales Tax (HST)

Alberta: 0% PST + 5% Federal GST = 5%
British Columbia: 7% PST + 5% Federal GST = 12% (since 1 April 2013)
Manitoba: 7% PST + 5% Federal GST = 12%
New Brunswick: 8% PST + 5% Federal GST = 13% HST
Newfoundland: 8% PST + 5% Federal GST = 13% HST
Northwest Territories: 5% GST
Nova Scotia: 10% PST + 5% Federal GST = 15% HST (since 1 July 2010)
Ontario: 8% PST + 5% Federal GST = 13% HST (since 1 July 2010)
Prince Edward Island: 9% PST + 5% Federal GST = 14% HST (since 1 April 2013)
Quebec: 9.975% PST + 5% Federal GST = 14.975% (since 1 Jan 2013)
Saskatchewan: 5% PST + 5% Federal GST = 10%
Yukon: 5% GST

Canada Nova Scotia drops HST cut plans

Cape Verde VAT Rate

15%

Central African Republic VAT Rate

19%

Chad VAT Rate

18%

Chile VAT Rate

19%

China VAT Rate

17% Standard rate

13% Foodstuffs, certain pharmaceuticals, books, public water etc

11% Transport

6% IT, R&D, Consulting, Cultural, Logistics

3% Small businesses

2% Second hand goods

Read about Chinese VAT

Read about Chinese VAT pilot and reform

Colombia VAT Rate

16%

5% reduced rate on: property; foodstuffs

3% reduced rate on: livestock

Consumption Tax

4% to 8% (since Jan 2013)

Colombia changes to VAT 2013

Comorus VAT Rate

10%

Congo Democratic Republic VAT Rate

13% Sales Tax

Congo Republic VAT Rate

18%

Costa Rica VAT Rate

13% Sales Tax

Croatia VAT Rate

25% (1 March 2012)

Croatia VAT rate rise

5% reduced VAT rate on: basic foodstuffs; books; medical; newspapers

13% reduced VAT rate on: hotel accommodation; newspapers, some foodstuffs

Cuba VAT Rate

2.5% to 20% Sales Tax

Cyprus VAT Rate

19% (since 13 January 2014)

Cyprus VAT rate rises to 19% by 2014

Czech Republic VAT Rate

21% (since 1st Jan 2013)

Czech VAT rise 1% in 2013

15% reduced VAT rate on: foodstuffs; livestock; water and domestic fuel; books and newspapers; construction; cultural and sports events; household services

Read about Czech VAT

Denmark VAT Rate

25%

0% reduced VAT rate on: newspapers and journals

Read about Danish VAT

Djibouti VAT Rate

8% to 33% Sales Tax

Dominica VAT Rate

15%

10% reduced VAT rate on: hotel accommodation

Dominican Republic VAT Rate

18% (since 1 Jan 2013)

8% on basic foodstuffs (since 1 Jan 2014)

Ecuador VAT Rate

12%

Egypt VAT Rate

10% General Sales Tax

Egypt to implement VAT regime

100% higher General Sales Tax rate on: alcohol; tobacco

45% higher General Sales Tax rate on: powerful cars

25% higher General Sales Tax rate on: Audio visual equipment; air conditioners

15% higher General Sales Tax rate on: telecoms services

5% reduced General Sales Tax rate on: coffee; soap

 

El Salvador VAT Rate

13%

Equatorial Guinea VAT Rate

15% Sales Tax

Eritrea VAT Rate

4% Sales Tax

Estonia VAT Rate

20% (from July 2009)

9% reduced VAT rate on: books; medical and pharma products; hotels

Ethiopia VAT Rate

15%

Fiji VAT Rate

15% since Jan 2011

Finland VAT Rate

24% (Jan 2013)

Finnish VAT rises 1% 2013

Read about Finnish VAT

France VAT Rate

20%

French VAT rises to 20% 2014

Read about French VAT

Gabon VAT Rate

18%

Gambia VAT Rate

15% VAT since 1 Jan 2013

Georgia VAT Rate

18%

Germany VAT Rate

19%

Read about German VAT

Germany increases VAT 3% 2007

Ghana VAT Rate

15% since Jan 2014

Ghana to increase VAT to 15% 2014

plus National Health Insurance Levy 2.5%

= 17.5% on most goods and services

3% reduced VAT rate on: flat-rate scheme for small entrepreneurs

Gibraltar VAT Rate

no VAT regime

Greece VAT Rate

23% (1st July 2010)

Read about Greek VAT

Grenada VAT Rate

15% (replaced general consumption tax of 10% in Feb 2010)

Guam VAT Rate

4% Sales Tax

Guatemala VAT Rate

12%

Guernsey VAT Rate

no VAT regime

Guinea VAT Rate

18%

Guyana VAT Rate

16%

Haiti VAT Rate

10%

Honduras VAT Rate

15% Sales Tax

18% higher VAT rate on: alcohol; tobacco; fizzy drinks

Hong Kong VAT Rate

no VAT regime

Hungary VAT Rate

27% (Jan 2012)

18% reduced VAT rates on: basic foodstuffs; hotel

5% reduced VAT rate on: medical: books; domestic heating

Hungary raises VAT 2% to 27%

Iceland VAT Rate

Iceland VAT rate: 25.5% (since 1 Jan 2010)

7% reduced VAT rate on: hotels; books; TV broadcasting; foodstuffs

India VAT Rate

Service Tax 12.36%

CENVAT (Central VAT) is made up of 12% rate + 3% Education Excess on the 12% = 12.36 since March 2012
VAT: 12.5% to 16% (Reduced Rates 1% to 5.5%; Higher Rate of 20% to 30%)

Read about Indian VAT here and the implementation of Indian GST.

Indonesia VAT Rate

10%

8.4% reduced VAT rate on: cigaratte supplies

4% reduced VAT rate on: in-house construction

Iran VAT Rate

3.6% VAT (since March 2011)

plus 2.4% Levy

= 6% effective rate

Iraq VAT Rate

no VAT regime

Ireland VAT Rate

23% (Jan 2012)

read about Irish VAT

Isle of Man VAT Rate

20%

Israel VAT Rate

18% (since 2 June 2013)

Israel raises VAT 1% to 18% 2 June 2013

Italy VAT rate

22% (since 1st Oct 2013)

Italy raises VAT from 21% to 22% 1 October 2013

Read about Italian VAT

Ivory Coast VAT Rate

18%

Jamaica VAT Rate

16.5% (since June 2012)

Japan VAT Rate

8% consumption tax (since 1 April 2014)

Japan to raise Consumption Tax to 10% 2015

Read about Japan VAT Consumption Tax

Jersey VAT Rate

5% GST (since June 2011)

Jordan VAT Rate

16%

Kazakhstan VAT Rate

12%

Kenya VAT Rate

16%

Korea (Republic South) VAT Rate

10%

Kuwait VAT Rate

no VAT regime

Kyrgyzstan VAT Rate

12% (since 2008)

Laos VAT Rate

10%

Latvia VAT Rate

21% (Jul 2012)

12% reduced VAT rate on: education; domestic heating; books and ebooks; public transport

Lebanon VAT Rate

10%

Liberia VAT Rate

Liberia VAT rate: no VAT regime

Libya VAT Rate

no VAT regime; other taxes

Liechtenstein VAT Rate

8% – For the purposes of VAT, Liechtenstein comes under the Swiss regime.

Lithuania VAT Rate

21%

9% reduced VAT rate on: education; domestic heating and water; books and journals; public transport; tourism accommodation

6% reduced VAT rate on: agriculture

5% reduced VAT rate on: medical and pharmaceutical supplies

Luxembourg VAT Rate

15%

Luxembourg VAT rate hike to 17% 1 January 2015

12% reduced VAT rate on: sercurities management; heating oil; wine

6% reduced VAT rate on: heating gas; domestic electricity; horticulture

3% reduced VAT rate on: ebooks; foodstuffs; books and journals; passenger transport; restaurants; hotels; entrance to live events; TV broadcasting

Read about Luxembourg VAT

Macau VAT Rate

no VAT regime

Macedonia VAT Rate

18%

Madagascar VAT Rate

20% (since January 2008)

Madeira VAT Rate

VAT rate: 22% (Apr 2012)

Malawi VAT Rate

16.5% (since 2009)

Malaysia VAT Rate

Goods and Services Taxes 6% since Jan 2011

Malaysia to introduce 6% GST in 2015

Maldives VAT Rate

no VAT regime

Mali VAT Rate

18%

Malta VAT Rate

18%

7% reduced VAT rate on: hotels and accomodation

5% reduced VAT rate on: medical supplies; books; live events and cultural attractions; some foodstuffs

Mauritania VAT Rate

18% (since 1 January 2010)

Mauritius VAT Rate

15% (since July 2002)

Mexico VAT Rate

16%

Mexico raises border VAT rate from 10% to 16%

Micronesia VAT Rate

3% to 5% Sales Tax

Moldova VAT Rate

20%

Monaco VAT Rate

19.6%

Mongolia VAT Rate

10%

Montenegro VAT Rate

19%

Montenegro raises VAT 2% to 19% 1 July 2013

Morocco VAT Rate

20%

Mozambique VAT Rate

17%

Myanmar VAT Rate

5% to 30% Sales Tax

Namibia VAT Rate

15%

(30% higher rate dropped Oct 2002)

Nepal VAT Rate

13%

Netherlands VAT Rate

21% (since Oct 2012)

Dutch 25 VAT rise in 2012

6% reduced VAT rate on: foodstuffs; books and newspapers; passenger transport; medicines; water; hotel and tourism accommodation; admission to cultural and live events

Read about Dutch VAT

New Zealand VAT Rate

15% GST (1 Oct 2010)

9% reduced VAT rate on: long term accomodation

Nicaragua VAT Rate

15%

Niger VAT Rate

18%

Nigeria VAT Rate

5%

North Korea VAT Rate

up to 15%

Norway VAT Rate

25%

15% reduced VAT rate on: foodstuffs and beverages

Oman VAT Rate

no VAT regime

Pakistan VAT Rate

17% Sales Tax

Pakistan increases VAT 1% to 17% 12 June 2013

Panama VAT Rate

7% (since July 2010)

10% higher VAT rate on: alcohol

15% higher VAT rate on: cigarettes

Papua New Guinea VAT Rate

10%

Paraguay VAT Rate

10%

5% reduced VAT rate on: foodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services

Peru VAT Rate

18% since March 2011

Philippines VAT Rate

12% (Feb 2006)

5% reduced VAT rate on: supplies to the government

Poland VAT Rate

23% (Jan 2011)

Polish VAT rate cut in 2017

8% reduced VAT rate on: construction; broadcasting; newspapers and journals; foodstuffs; catering

5% reduced VAT rate on: basic foodstuffs; printed books

Read about Polish VAT

Portugal VAT Rate

23% (Jan 2011)

13% reduced VAT rate on:diesel; foodstuffs; wine and bottled water; live cultural events

6% reduced VAT rate on: foodstuffs; books: ebooks; DVDs etc; water; construction; hotels

Read about Portuguese VAT

Puerto Rico VAT Rate

7% Sales & Use Tax

(6% State Tax + 1% Municipal Tax)

Romania VAT Rate

24% (July 2010)

9% reduced VAT rate on: hotels; cultural events; medicine; books and newspapers

5% reduced VAT rate on: real estate

Read about Romanian VAT

Russia VAT Rate

18% (10% reduced VAT rate)

10% reduced VAT rate on: foodstuffs; livestock; children’s supplies

Read about Russian VAT

Rwanda VAT Rate

18%

Saint Lucia VAT Rate

15% since September 2012

7% hotel services

 

San Marino VAT Rate

no VAT regime

Saudi Arabia VAT Rate

no VAT regime

Senegal VAT Rate

18%

Serbia VAT Rate

20% (Oct 2012)

10% reduced VAT rate on: basic foodstuffs; gas; live and cultural events

Serbia to raise reduced VAT from 8% to 10%

Seychelles VAT Rate

15% for businesses with a turnover above SR 5 million (since Jan 2013)

Sierra Leone VAT Rate

15% GST (from 1 Jan 2010)

Singapore VAT GST Rate

7% GST (since July 07)

Slovak Republic VAT Rate

20% (since Jan 2011)

10% reduced VAT rate on: medical and pharmaceuticals; printed materials

The 6% VAT rate on foodstuffs was withdrawn at the start of 2011.

Read about Slovakian VAT

Slovenia Republic VAT Rate

22% (since 1 July 2013)

9.5% reduced VAT rate

Slovenia backtracks on 2014 VAT rise to 24%

Read about Slovenian VAT

Solomon Islands VAT Rate

5% to 15% Sales Tax

Somalia VAT Rate

VAT rate: 10%

South Africa VAT Rate

14%

Read about South African VAT

South Korea VAT Rate

10%

Read about South Korean VAT

Spain VAT Rate

21% (since Sept 2012)

10% reduced VAT rate on: foodstuffs; agricultural supplies; water supplies; some private real estate; sports and cultural events; some house repairs

4% reduced VAT rate on: basic foodstuffs; printed materials; some new housing

Spain 3% VAT increase in 2012

Read about Spanish VAT

Sri Lanka VAT Rate

12% (since Jan 2009)

Sudan VAT Rate

10%

Suriname VAT Rate

8% to 10%

Swaziland VAT Rate

14% Sales Tax

Sweden VAT Rate

25%

12% reduced VAT rate on:hotel accomodation and services; foodstuffs

6% reduced VAT rate on: cultural and cinema events; printed materials; passenger transport

Read about Swedish VAT

Switzerland VAT Rate

8%

3.8% reduced VAT rate on: hotel accomodation

2.5% some basic foods and agricultural supplies; water; printed materials cultural and sporting events

and 2.5% reduced VAT rates

Swiss VAT rate rise to 8.1% in 2018

Read about Swiss VAT

Taiwan VAT Rate

5%

15% higher VAT rate on: entertainment and restaurants

25% higher VAT rate on: establishments providing female meeting services

3% reduced VAT rate on: foreign investment company services

2% reduced VAT rate on: financial services

1% reduced VAT rate on: reinsurance services

Tajikistan VAT Rate

20%

Tanzania VAT Rate

18%

Thailand VAT Rate

7%

Togo VAT Rate

18%

Tonga VAT Rate

5% Sales Tax

Trinidad and Tobago VAT Rate

15%

Tunisia VAT Rate

18%

Turkey VAT rate

18%

8% reduced VAT rate on: basic foodstuffs

1% reduced VAT rate on: basic foodstuffs

Read about Turkish VAT

Turkmenistan VAT Rate

20%

Tuvalu VAT Rate

5% Sales Tax

Uganda VAT Rate

18% VAT (since July 2005)

Ukraine VAT Rate

20% VAT

Ukraine plans VAT cut to 17% 2015

United Arab Emirates VAT Rate

no VAT regime

United Kingdom VAT Rate

20% (Jan 2011)

UK increases VAT 2.5% in 2011

Read about UK VAT

United States VAT GST Rate

Sales Taxes which vary by State

Read about US Sales Tax

Uruguay VAT Rate

22%

Uzbekistan VAT Rate

20%

Vanuatu VAT Rate

12.5%

Venezuela VAT Rate

12%

8% reduced VAT rate on: some human and animal foodstuffs; domestic airlines; some professional services

Vietnam VAT Rate

10%

Yemen VAT Rate

up to 2% Consumption Tax

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