International VAT and GST rates 2017

Updated 21st December 2016.  Below is a summary of the standard and reduced VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world. 

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Afghanistan VAT rates
10 % Standard Business Receipts Tax
2 % Reduced Business Receipts Tax
Albania VAT rates
20 % Standard
Andorra VAT rates
9.5 % Standard Banking and other financial services
4.5 % Standard All other taxable goods and services.
Angola VAT rates
10 % Standard Consumption Tax
Anguilla VAT rates
0 % - No VAT regime
Antigua and Barbuda VAT rates
15 % Standard
Argentina VAT rates
27 % Standard Telecoms; water; energy and gas
21 % Standard IVA Federal VAT
10.5 % Reduced Reduced rate: medical; construction of housing; fruit, vegetables and meat; public and taxi transport
3 % Standard IIBB local taxes to 6%
Armenia VAT rates
20 % Standard
3.5 % - turnover tax on small and medium sized enterprises
Aruba rates
1.5 % Standard Business turnover tax
Australia GST rates
10 % Standard Goods & Sales Tax (GST)
Austria VAT rates
20 % Standard All other taxable goods and services.
13 % Reduced Domestic flights; entrance to sporting events; firewood; some agricultural supplies; wine production; cut flowers and plants for decorative use.
10 % Reduced Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (ex flights); international and intra-community road and rail transport; newspapers and periodicals; printed books (ex e-books); pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste water; restaurants (ex all beverages); hotel accommodation; admission to cultural events and amusement parks; cut flowers and plants for food production; some agricultural supplies.
0 % Zero Intra-community and international transport (excluding road and rail).
Azerbaijan VAT rates
18 % Standard
0 % Reduced Oil & gas industry; gold
Bahamas VAT rates
7.5 % Standard
Bahrain VAT rates
0 % - No VAT
Bangladesh VAT rates
15 % Standard
9 % Reduced Advertising
6 % Reduced Commercial renting
5 % Reduced Domestic electricity
4.5 % Reduced Professional services
2.25 % Reduced Hospital and cleaning services
1.5 % Reduced Land and construction developme
Barbados VAT rates
17.5 % Standard
Belarus VAT rates
20 % Standard (since 1st Jan 2010
Belgium VAT rates
21 % Standard All other taxable goods and services.
12 % Reduced Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use.
6 % Reduced Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (excluding e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accomodation; addmission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles; some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production.
0 % Zero Daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways).
Belize VAT rates
12.5 % Standard General Sales Tax
Benin VAT rates
18 % Standard VAT
Bermuda VAT rates
0 % - No VAT
Bhutan VAT rates
5 % Standard to 50% Sales Tax
Bolivia VAT rates
13 % Standard VAT is on gross amount, and so effective rate is 14.94%
Bonaire VAT rates
6 % Standard to 8% Goods
4 % Standard to 6% Services
Bosnia and Herzegovina VAT rates
17 % Standard
Botswana VAT rates
12 % Standard since April 2010
Brazil VAT rates
17 % Standard to 19% ICMS depending on state. Higher rate 25%
12 % Reduced reduced ICMS rate on inter-state supplies
7 % Reduced reduced ICMS rate on designated remote states transactions
0 % - ICMS rate on e-commerce
2 % - to 5% Local Municipal Service Tax ISS
1.65 % - to 7.6% Federal Gross Revenue Tax PIS
British Virgin Islands VAT rates
0 % - No VAT
Brunei VAT rates
0 % - No VAT
Bulgaria VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Hotel accommodation and camping
0 % Zero Intra-community and international transport
Burkina Faso VAT rates
18 % Standard
Burundi VAT rates
18 % Standard replaced the 17% Transaction Tax in July 2009
Cambodia VAT rates
10 % Standard
Cameroon VAT rates
19.25 % Standard
Cape Verde VAT rates
15 % Standard
Caymen Islands VAT rates
0 % - No VAT
Central African Republic VAT rates
19 % Standard
Chad VAT rates
18 % Standard
Chile VAT rates
19 % Standard
China VAT rates
11 % Standard retail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistic. Replaced the old 5.5% Business Tax in a reform lasting between 2012 and May 2016.
6 % Standard financial services and insurance; telephony and internet data; IT; Technology; Consulting; Broadcast. Replaced the old 5.5% Business Tax in a reform lasting between 2012 and May 2016.
3 % - Chinese National Education
2 % - Chinese Local Education Taxes
7 % - City Maintance & Construction Taxes
Colombia VAT rates
19 % Standard Since 1 January 2017
5 % Reduced reduced rate on: property; foodstuffs
3 % Reduced reduced rate on: livestock;
4 % - to 8% Consumption Tax (since Jan 2013)
Comoros VAT rates
10 % Standard
Cook Islands VAT rates
15 % Standard
Costa Rica VAT rates
13 % Standard Sales Tax
10 % Reduced Wood supplies
5 % Reduced Restaurants
Cote d'Ivoire VAT rates
18 % Standard
Croatia VAT rates
25 % Standard All other taxable goods and services.
13 % Reduced Some foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accomodation; restaurants; certain bars, cafes and nightclubs; some alcoholic beverages.
5 % Reduced Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (excluding e-books); daily newspapers (with less than 50% advertising content); science periodicals; admission to cinema.
0 % Zero Intra-community and international transport (excluding road and rail).
Cuba VAT rates
2.5 % - to 20% Sales Tax
Curacao VAT rates
6 % Standard Sales Tax
Cyprus VAT rates
19 % Standard All other taxable goods and services.
9 % Reduced Some road passenger transport; domestic passenger transport by sea; hotel accomodation; restaurants.
5 % Reduced Basic foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; childrens car seats; certain road passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; domestic waste collection; hairdressing; some undertaker and cremation services.
Czech Republic VAT rates
21 % Standard All other taxable goods and services.
15 % Reduced Foodstuffs (excluding essential child nutrition); some soft drinks; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; some books (excluding e-books); admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accomodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services; firewood; some pharmaceuticals; some domestic waste collection and street cleaning.
10 % Reduced Foodstuffs classed as essential child nutrition; newspapers and periodicals; pharmaceutical products; some books.
0 % Zero Intra-community and international transport
Democratic Republic of the Congo VAT rates
16 % Standard Sales Tax
Denmark VAT rates
25 % Standard All taxable goods and services.
0 % Zero Newspapers and journals (published more than once a month); intra-community and international transport.
Djbouti VAT rates
10 % - to 33% Sales Tax
Dominica VAT rates
15 % Standard
10 % Reduced Hotel accommodation
Dominican Republic VAT rates
18 % Standard
13 % Reduced Basic foodstuffs
Dubai VAT rates
0 % - No VAT
Ecuador VAT rates
14 % Standard until June 2017
Egypt VAT rates
13 % Standard VAT (since 1 Oct 2016)
El Salvador VAT rates
13 % Standard
Equatorial Guinea Sales Tax rates
15 % Standard Sales Tax
6 % Reduced reduced Sales Tax
Eritrea Sales Tax rates
4 % Standard Sales Tax
3 % - Reduced rates: 3%, 5%, 10%, 12%
Estonia VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation.
0 % Zero Some passenger transport; intra-community and international transport.
Ethiopia VAT rates
15 % Standard
Federated States of Micronesia VAT rates
3 % - to 5% Sales Tax
Fiji VAT rates
9 % Standard
10 % - Service Turnover Tax Jan 2016
Finland VAT rates
24 % Standard All other taxable goods and services.
14 % Reduced Foodstuffs; some agricultural supplies; restaurants; some soft drinks; take away food; cut flowers and plants for food production.
10 % Reduced Pharmaceutical products; passenger transport; books (excluding e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport.
0 % Zero Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins.
France VAT rates
20 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to amusement park (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs; cut flowers and plants for decorative use.
5.5 % Reduced Some foodstuffs; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); e-books; admission to certain cultural events; writers and composers; some social housing; admission to sports events; some domestic care services; cut flowers and plants for food production.
2.1 % Reduced Some pharmaceutical products; some newspapers and periodicals; TV licence.
0 % Zero Intra-community and international transport (excluding road and inland waterways).
Gabon VAT rates
18 % Standard
Gambia VAT rates
15 % Standard VAT since 1 Jan 2013
Georgia VAT rates
18 % Standard
Germany VAT rates
19 % Standard All other taxable goods and services.
7 % Reduced Some foodstuffs; water supplies; medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; some agricultural supplies (fertilizers); hotel accomodation; certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery.
0 % Zero Intra-community and international transport (excluding road and rail and some inland waterways transport).
Ghana VAT rates
15 % Standard 15% since Jan 2014 plus National Health Insurance Levy 2.5% = 17.5% on most goods and services
3 % Reduced Reduced VAT rate on: flat-rate scheme for small entrepreneurs
Gibraltar VAT rates
0 % - no VAT regime
Greece VAT rates
24 % Standard All other taxable goods and services.
13 % Reduced Basic foodstuffs; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation.
6 % Reduced Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions.
0 % Zero Intra-community and international air and sea transport.
% Standard
Grenada VAT rates
15 % Standard (replaced general consumption tax of 10% in Feb 2010)
Guam Sales Tax rates
4 % Standard
Guatemala VAT rates
12 % Standard
Guernsey VAT rates
0 % - no VAT regime
Guinea VAT rates
18 % Standard (Jan 2017)
% Standard
Guyana VAT rates
14 % Standard Since Feb 2017
Haiti VAT rates
10 % Standard
Honduras VAT rates
18 % Standard Higher VAT rate on: alcohol; tobacco; fizzy drinks
15 % Standard Sales Tax
Hong Kong VAT rates
0 % - no VAT regime
Hungary VAT rates
27 % Standard All other taxable goods and services.
18 % Reduced Certain foodstuffs; admission to certain open air concerts; hotel accommodation.
9 % Reduced Restaurant meals
5 % Reduced Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies for new building.
0 % Zero Intra-community and international transport.
Iceland VAT rates
24 % Standard (since 1 Jan 2015)
11 % Reduced Hotels; books; TV broadcasting; foodstuffs
India VAT rates
12 % - to 15% depending on State
15 % Standard Service Tax 15% (since June 2016)
% - 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%)
Indonesia VAT rates
10 % Standard
8.4 % Reduced reduced VAT rate on: cigarette supplies
4 % Reduced reduced VAT rate on: in-house construction
Iran VAT rates
8 % Standard
Iraq VAT rates
0 % - no VAT regime
Ireland VAT rates
23 % Standard All other taxable goods and services.
13.5 % Reduced Certain foodstuffs; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste water; minor repairs of bicycles, shoes and leather goods and household linen; energy for heating and light (including natural gas, electricity, district heating, firewood and heating oil); moveable property used in the construction and maintenance of immovable property; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; services relating to the care of the human body; certain tourist services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use.
9 % Reduced Certain foodstuffs; take away food; some bars and cafes; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation; restaurants (excluding all beverages); use of sports facilities; hairdressing.
4.8 % Reduced Livestock intended for use in the preparation of foodstuffs; some agricultural supplies.
0 % Zero Some books (excluding newspapers and periodicals); some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production.
Isle of Man VAT rates
20 % Standard
Israel VAT rates
17 % Standard (since 1 October 2015)
8.5 % Reduced payroll services for government bodies
Italy VAT rates
22 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some supplies and construction work for new buildings; some agricultural supplies; hotel accomodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production.
5 % Reduced Social and health services provided by social cooperatives and their consortia.
4 % Reduced Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; some e-books; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; some motor vehicles; some supplies for new buildings; some construction work on new buildings.
0 % Zero Supplies of land which cannot be used for building; intra-community and international transport.
Japan Consumption tax rates
8 % Standard consumption tax (since 1 April 2014)
Jersey VAT rates
5 % - GST (since June 2011)
Jordan VAT rates
16 % Standard
8 % Reduced
Kazakhstan VAT rates
12 % Standard
Kenya VAT rates
16 % Standard
Kiribati VAT rates
12.5 % Standard (since April 2014)
Kosovo VAT rates
18 % Standard
8 % Reduced
Kuwait VAT rates
0 % - no VAT regime
Kyrgyzstan VAT rates
12 % Standard (since 2008)
Laos rates
10 % Standard
Latvia VAT rates
21 % Standard All other taxable goods and services.
12 % Reduced Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating
0 % Zero Intra-community and international transport
Lebanon rates
10 % Standard
Lesotho VAT rates
14 % Standard
6 % Reduced public electricity
Liberia GST rates
10 % Standard Higher GST rate on: hotels; gambling; travel services and international travel
7 % Standard Goods & Services Tax (a turnover tax on limited range of services)
7 % - Telecoms Surtax on top of 7% GST
Libya VAT rates
0 % - No VAT regime; other taxes
Liechtenstein VAT rates
8 % Standard
Lithuania VAT rates
21 % Standard All other taxable goods and services.
9 % Reduced Some domestic passenger transport; books (excluding e-books); newspapers and periodicals; hotel accommodation; district heating.
5 % Reduced Pharmaceutical products; medical equipment for disabled persons.
0 % Zero Intra-community and international transport.
Luxembourg VAT rates
17 % Standard All other taxable goods and services.
14 % Reduced Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit.
8 % Reduced Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use.
3 % Reduced Foodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; books; newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accomodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; supplies for new building; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services;
0 % Zero Intra-community and international transport.
Macedonia VAT rates
18 % Standard
Madagascar VAT rates
20 % Standard (since January 2008)
Malawi VAT rates
16.5 % Standard (since 2009)
Malaysia GST rates
6 % Standard (since 1 April 2015 replaced Sales and Services Taxes)
Maldives GST rates
6 % Standard Goods & Service Tax
12 % Standard increased GST rate on tourism services
Mali VAT rates
18 % Standard
Malta VAT rates
18 % Standard All other taxable goods and services.
7 % Reduced Hotel accommodation; use of sporting facilities.
5 % Reduced Medical equipment for disabled persons; books (except for e-books); newspapers and periodicals; cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity.
0 % Zero Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; seeds for food production; live animals for human consumption; intra-community and international transport.
Mauritania VAT rates
16 % Standard (since 2015)
18 % Standard Higher Rate on petrol-related goods and telecommunications
Mauritius VAT rates
15 % Standard (since 2002)
Mexico VAT rates
16 % Standard
Moldova VAT rates
20 % Standard
Monaco VAT rates
20 % Standard
Mongolia VAT rates
10 % Standard
Montenegro VAT rates
19 % Standard (since June 2013)
7 % Reduced Reduced VAT rate on: basic foodstuffs; public transport; hotel and other tourist accommodatio
Morocco VAT rates
20 % Standard
10 % Standard reduced VAT rate on: tourism; foodstuffs
7 % Standard reduced VAT rate on: basic foodstuffs; supply of water
Mozambique VAT rates
17 % Standard
Myanmar VAT rates
5 % - to 30% Sales Tax
Namibia VAT rates
15 % Standard (30% higher rate dropped Oct 2002)
Nepal VAT rates
13 % Standard
Netherlands VAT rates
21 % Standard All other taxable goods and services.
6 % Reduced Foodstuffs; some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger transport; books; newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production.
0 % Zero Taxation of gold coins; intra-community and international passenger transport by air and sea.
New Zealand GST rates
15 % Standard GST (1 Oct 2010)
9 % Reduced Long term accomodation
Nicaragua VAT rates
15 % Standard
Niger VAT rates
19 % Standard
Nigeria VAT rates
5 % Standard
North Korea VAT rates
% - up to 15%
Norway VAT rates
25 % Standard
15 % Reduced reduced VAT rate on: foodstuffs and beverages
11.11 % Reduced reduced VAT rate on: supply of fish
10 % Reduced reduced VAT rate on: certain cultural and sporting activities
Oman VAT rates
0 % - No Vat regime
Pakistan Sales Tax rates
17 % Standard Sales Tax
Palestine Sales Tax rates
16 % Standard Sales Tax
Panama VAT rates
15 % Higher higher VAT rate on: cigarettes
10 % Higher higher VAT rate on: alcohol and hotels
7 % Standard (since July 2010)
Papua New Guinea VAT rates
10 % Standard
Paraguay VAT rates
10 % Standard
5 % Reduced reduced VAT rate on: foodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services
Peru VAT rates
18 % Standard 18% since March 2011 (16% state VAT + 2% municipal VAT)
Philippines VAT rates
12 % Standard (Feb 2006
5 % Reduced reduced VAT rate on: supplies to the government
Poland VAT rates
23 % Standard All other taxable goods and services.
5 % Reduced Some foodstuffs; fruit juices; certain books and periodicals (excluding e-books); some agricultural supplies.
8 % Reduced Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; domestic passenger transport; intra-community and international passenger transport by inland waterway and road; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accomodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; firewood; some take away food; some bars and cafes; cut plants and flowers for decorative use and food production (some at 5%); some building supplies; some construction work on new buildings.
0 % Zero Intra-community and international passenger transport (excluding inland waterway and road transport).
Portugal VAT rates
23 % Standard All other taxable goods and services.
13 % Reduced Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture.
6 % Reduced Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; childrens car seats; domestic passenger transport; restaurant services; some books (excluding e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production.
0 % Zero Intra-community and international passenger transport.
Puerto Rico VAT rates
12.5 % Standard Sales & Use Tax (1 July 2015) (11.5% State Tax + 1% Municipal Tax)
Qatar VAT rates
0 % - No VAT regime
Republic of the Congo VAT rates
18 % Standard
5 % Reduced
Romania VAT rates
19 % Standard All other taxable goods and services. Standard VAT rate decreased from 20% to 19% on 1 Jan 2017
9 % Reduced Foodstuffs; pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; hotel accommodation; water supplies; restaurants and catering services; some beer; soft drinks.
5 % Reduced Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events.
0 % Zero Intra-community and international passenger transport.
Russian Federation VAT rates
18 % Standard
10 % Reduced reduced VAT rate on: foodstuffs; livestock; children’s supplies
Rwanda VAT rates
18 % Standard
Samoa Sales Tax rates
15 % Standard Sales Tax
San Marino VAT rates
0 % - no VAT regime
Sao Tome and Principe VAT rates
0 % - no VAT regime
Saudi Arabia VAT rates
0 % - No VAT regime
Senegal VAT rates
18 % Standard
Serbia VAT rates
20 % Standard (Oct 2012)
10 % Reduced basic foodstuffs; gas; tourism accommodation; live and cultural events
Seychelles VAT rates
15 % Standard for businesses with a turnover above SR 5 million (since Jan 2013)
Sierra Leone GST rates
15 % Standard GST (from 1 Jan 2010)
Singapore GST rates
7 % Standard GST (since July 07)
Slovakia VAT rates
20 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; pharmaceutical products; medical equipment for disabled persons; books (excluding e-books).
0 % Zero Intra-community and international passenger transport.
Slovenia VAT rates
22 % Standard All other taxable goods and services.
9.5 % Reduced Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; books (excluding e-books); newspapers and periodicals; cultural events and themeparks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accomodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies for new buildings; certain construction work for new buildings.
0 % Zero Intra-community and international transport (excluding road transport).
Solomon Islands Sales Tax rates
5 % - to 15% Sales Tax
Somalia VAT rates
10 % Standard
South Africa VAT rates
14 % Standard
South Korea VAT rates
10 % Standard
South Sudan VAT rates
5 % Standard on medium and large businesses
Spain VAT rates
21 % Standard All other taxable goods and services.
4 % Reduced Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services.
10 % Reduced Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; renovation and repair of private dwellings; agricultural supplies; hotel accomodation; restaurants, admission to certain sports events; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; cut flowers and plants for food production; some supplies for new buildings; some construction work on new buildings.
0 % Zero Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea.
Sri Lanka VAT rates
15 % Standard
St Lucia VAT rates
15 % Standard (since Sept 2012)
7 % Reduced Hotel services
Sudan VAT rates
17 % Standard
Suriname Sales Tax rates
10 % Standard Goods
8 % Standard Services
Swaziland Sales Tax rates
14 % Standard Sales Tax
Sweden VAT rates
25 % Standard All other taxable goods and services.
12 % Reduced Some foodstuffs; hotel accommodation; restaurants.
6 % Reduced Domestic passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities.
0 % Zero Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport.
Switzerland VAT rates
8 % Standard (since 2011)
3.8 % Reduced Hotel accommodation
2.5 % Reduced Some basic foods and agricultural supplies; water; printed materials cultural and sporting events
0 % Zero Insurance, financial services, education, health.
Tahiti VAT rates
10 % Standard Tourist Related Services
6 % Standard Hotel accommodation
Taiwan VAT rates
5 % Standard
15 % Higher Entertainment and restaurants
25 % Higher Establishments providing female meeting services
3 % Reduced Foreign investment company services
2 % Reduced Financial services
1 % Reduced Reinsurance services
Tajikistan VAT rates
20 % Standard
Tanzania VAT rates
18 % Standard
Thailand VAT rates
7 % Standard
Togo VAT rates
18 % Standard
Tonga Sales Tax rates
15 % Standard Sales Tax
Trinidad and Tobago VAT rates
12.5 % Standard (Feb 2016)
Tunisia VAT rates
18 % Standard
12 % Reduced Reinsurance services
6 % Reduced Medical and veterinarian services; paper for journals
Turkmenistan VAT rates
15 % Standard
Turks and Caicos Islands VAT rates
0 % - No VAT regime
Tuvalu Sales Tax rates
5 % Standard Sales Tax
Uganda VAT rates
18 % Standard (since July 2005)
Ukraine VAT rates
20 % Standard
7 % Reduced Pharmaceutical supplies
United Arab Emirates VAT rates
0 % - No VAT regime
United Kingdom VAT rates
20 % Standard All other taxable goods and services.
5 % Reduced Children’s car seats; social housing; natural gas supplies; electricity supplies; energy-saving domestic installations and goods; LPG and heating oil; some renovation and repairs of immovable property
0 % Zero Social housing; printed books (excluding e-books); journals and other printed materials; renovations to private housing; collections of domestic refuse; household water supplies; basic foodstuffs (excluding highly processed or pre-cooked food); some take away food; cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies; domestic passenger transport; children's clothing and footwear; live animals destined for human consumption; seed supplies; construction of residential buildings; some supplies for the construction of new buildings; sewerage services; motor cycle and bicycle helmets; intra-community and international passenger transport; some gold ingots, bars and coins.
United States Sales Tax rates
% - Information about US Sales Tax rates
Uruguay VAT rates
22 % Standard
10 % Reduced Foodstuffs; hotels and tourism; transport and diesel
Uzbekistan VAT rates
20 % Standard
Vanuatu VAT rates
12.5 % Standard
Venezuela VAT rates
12 % Standard
8 % Reduced Some human and animal foodstuffs; domestic airlines; some professional services; construction
Vietnam VAT rates
10 % Standard
5 % Reduced Basic foodstuffs; transport
15 % Higher Luxury goods
Yemen VAT rates
5 % Standard General Sales Tax
2 % Reduced certain metals
3 % Reduced high-value gold or jewellery
10 % Higher International telephony and mobile phones
Zambia VAT rates
16 % Standard
Zimbabwe VAT rates
15 % Standard
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