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International VAT and GST rates 2015

Updated 11 December 2014.  Below is a summary of the standard and reduced VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world.  You can review 2015 EU VAT rates here 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 rates. 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 10% Business Receipts Tax

Afghanistan VAT plans

Albania VAT Rate

20%

Algeria VAT Rate

17%

14% reduced VAT rate on: basics

7% reduced VAT rate on: contruction; internet access

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%

3.5% turnover tax on small and medium sized enterprises

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

7.5%

Bahamas introduces VAT at 7.5% 2015

Bahrain VAT Rate

No VAT

Bangladesh VAT Rate

15% VAT

9% reduced VAT on: advertising

6% reduced VAT on: commercial renting

5% reduced VAT on: domestic electricity

4.5% reduced VAT on: professional services

2.25% reduced VAT on: hospital and cleaning services

1.5% reduced VAT on: land and construction developments

 

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.   Higher rate 25%)

12% reduced ICMS rate on inter-state supplies

7% reduced ICMS rate on designated remote states transactions

0% ICMS rate on e-commerce

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: 8% PST + 5% Federal GST = 13%
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

 

1. ‘Old’ Chinese VAT rates on goods

Standard Rate: 17%

Reduced Rates: 13% and 6%

Exports: 17% or nil – see export credit scheme

Imports: 17% or 13%

 

2. Reformed VAT rates

Postal, Transport and logistics, Telecoms voice rates: 11%

IT, Technology, Consulting, Broadcast, Telecoms data rates: 6%

 

3. Business Tax Rates

Awaiting switch to VAT programme.

Entertainment: 5% to 20%

Financial services, real estate and property: 5%

Cultural and sporting events/services: 3%

Read about Chinese VAT

Read about Chinese VAT pilot and reform

 

4. Other Chinese Consumption Tax rate

3% Chinese National Education

2% Chinese Local Education Taxes

7% City Maintance & Construction Taxes

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

16% Sales Tax

Congo Republic VAT Rate

18% Standard Rate

5% reduced VAT rate

Costa Rica VAT Rate

13% Sales Tax

10% reduced Sales Tax on: wood supplies

5% reduced Sales Tax on: restaurants

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 (since Jan 2014)

Cuba VAT Rate

2.5% to 20% Sales Tax

Cyprus VAT Rate

19% (since 13 January 2014)

9% reduced VAT rate on: retaurants and transport services

5% reduced VAT rate on: printed materials; cultural and sporting events; hotel accomodation

Cyprus VAT rate rises to 19% by 2014

Read more about Cyprus VAT

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

10% reduced VAT rate on: medicines, pharmaceuticals, e-books and baby foodstuffs

Planned 10% Czech VAT rate in 2015

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

Dominica cuts hotel VAT rate

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

6% reduced Sales Tax rate

Eritrea VAT Rate

4% Sales Tax

Reduced rates: 3%, 5%, 10%, 12%

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)

14% reduced VAT rate on: foodstuffs

10% reduced VAT rate on: hotels; transport; cultural and sporting events; print materials; pharmaceuticals

Finnish VAT rises 1% 2013

Read about Finnish VAT

France VAT Rate

20%

10% reduced VAT rate on: hotels; foodstuffs; transport; resturants

5.5% reduced VAT rate on: basic foodstuffs; print and digital books and journals; water

2.1% reduced VAT rate on: print and digital newspapers

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%

7% reduced VAT rate on: hotels; cultural events

5.5% reduced VAT rate on: farming

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)

13% reduced VAT rate on: public transport, domestic power, basic foodstuffs; restaurants and cafes

6.5% reduced VAT rate on: some hotel accommodation; medicines

5% reduced VAT rate on: print materials and some cultural events

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: 24% (since 1 Jan 2015)

12% reduced VAT rate on: hotels; books; TV broadcasting; foodstuffs

Iceland cuts VAT to 24% January 2015

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: cigarette supplies

4% reduced VAT rate on: in-house construction

Iran VAT Rate

7% VAT

Iran to raise VAT to 10% 2015

Iraq VAT Rate

no VAT regime

Ireland VAT Rate

23% (Jan 2012)

13.5% reduced VAT rate on: domestic power; construction; new homes

9.5% reduced VAT rate on: tourism (hotels, restaurants, cafes, cinemas, theaters etc.)

4.8% reduced VAT rate on: agricultural livestock

read about Irish VAT

Isle of Man VAT Rate

20%

Israel VAT Rate

18% (since 2 June 2013)

8.5% reduced VAT rate on: payroll services for government bodies

Israel raises VAT 1% to 18% 2 June 2013

Italy VAT rate

22% (since 1st Oct 2013)

10% reduced VAT rate on: basic foodstuffs; domestic energy; telephony

4% reduced VAT rate on: livestock; print newspapers

Italy contemplates 2015 VAT rise

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 delays 2015 Consumption Tax rise to 10%

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

7% Goods & Services Tax (a turnover tax on limited range of services)

10% Higher GST rate on: hotels; gambling; travel services and international travel

7% Telecoms Surtax on top of 7% GST

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

17% (Jan 2015)

Luxembourg VAT rate hike to 17% 1 January 2015

14% reduced VAT rate on: securities management; heating oil; wine

8% 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

Sales Tax on goods 6% (since Jan 2011)

25% higher Sales Tax on cigarettes and alcohol

5% reduced Sales Tax on basic foodstuffs and construction materials

Service Tax 6% on professional and financial services

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 accommodation

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

Mauritania VAT Rate

14% Standard Rate

18% Higher Rate on petrol-related goods and telecommunications

higher

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%

7% reduced VAT rate on: basic foodstuffs; public transport; hotel and other tourist accommodation

Montenegro raises VAT 2% to 19% 1 July 2013

Morocco VAT Rate

20%

10% reduced VAT rate on: tourism; foodstuffs

7% reduced VAT rate on: basic foodstuffs; supply of water

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

11.11% reduced VAT rate on: supply of fish

8% reduced VAT rate on: certain cultural and sporting activities

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 and hotels

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

16% since March 2011

(15% state VAT + 2% municipal VAT)

Peru to cut state VAT rate in 2015 and 2016

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 2016

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

Portugal 2015 VAT increase scrapped

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

Romania to cut reduced VAT rates on basic foodstuffs

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

Russia 3% sales tax 2015 proposal

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

11% (since Jan 2015)

Sri Lanka VAT cut in 2015

Sudan VAT Rate

10%

Suriname VAT Rate

Sales Tax: 8% on Services and 10% of Goods

Suriname to introduce VAT in 2015

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% (since Jan 2011)

3.8% reduced VAT rate on: hotel accommodation

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%

Proposed Thai VAT cut in 2014 with 2015 rise to 9%

Togo VAT Rate

18%

Tonga VAT Rate

19% Sales Tax

5% reduced Sales Tax rate

Trinidad and Tobago VAT Rate

15%

Tunisia VAT Rate

18%

12% reduced VAT rate on: tourism services; transport

6% reduced VAT rate on: medical and veterinarian services; paper for journals

Turkey VAT rate

18%

8% reduced VAT rate on: basic foodstuffs; books

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)

Uganda widens VAT net on insurance, tourism and agriculture

Ukraine VAT Rate

20% VAT

7% reduced VAT rate on: pharmaceutical supplies

Ukraine plans VAT cut to 17% 2015

United Arab Emirates VAT Rate

no VAT regime

United Kingdom VAT Rate

20% (Jan 2011)

5% reduced VAT rate on: domestic fuel; domestic rennovations etc; child car seats

UK increases VAT 2.5% in 2011

Read about UK VAT

United States VAT GST Rate

Check US Sales Tax Rates here

Read about US Sales Tax

Uruguay VAT Rate

22%

10% reduced VAT rate on: foodstuffs; hotels and tourism; transport and diesel

Uruguay VAT rate cut for bank card purchases

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; construction

Vietnam VAT Rate

10%

5% reduced VAT rate on: basic foodstuffs; transport

Yemen VAT Rate

5% General Sales Tax

2% reduced GST on: certain metals

3% reduced GST on: high-value gold or jewellery

10% higher GST on: international telephony and mobile phones

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