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International VAT and GST rates 2016

Updated 3 July 2016.  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 detailed 2016 EU VAT rates here for the 28 member states here.

 

Afghanistan VAT Rate

2% to 10% Business Receipts Tax

Afghanistan VAT plans

Albania VAT Rate

20%

Albania to cut hotel VAT rate 2016

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)

9.5% banking and other financial services

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

Aruba VAT Rate

1.5% Sales Tax

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

13% reduced rate: agricultural supplies; entrance to cultural, sporting events and cinemas; domestic flights domestic wine production and supply

19% reduced rate: supplies from the Jungholz region

Austria delays hotel VAT rate rise

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

Bangladesh 15% VAT 1 July 2016

 

Barbados VAT Rate

17.5% VAT since December 2010

Belarus VAT Rate

20% VAT (since 1st Jan 2010)

Belgium VAT Rate

21% VAT

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

Bermuda VAT Rate

No VAT

Bermuda GST from 2017

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

British Virgin Islands VAT Rate

No VAT

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%

Cameroon VAT Rate

19.25%

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: 10% PST + 5% Federal GST = 15% HST (since 1 July 2016)
Newfoundland: 10% PST + 5% Federal GST = 15% HST (since 1 July 2016)
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 New Brunswick raises HST to 15% 2016

Canada Price Edward Island HST rise to 15% 2016

Canada Newfoundland hikes HST to 15% 2016

Cape Verde VAT Rate

15%

Cape Verde drops VAT to 15% 2016

Cayman Islands VAT Rate

No VAT

Central African Republic VAT Rate

19%

Chad VAT Rate

18%

Chile VAT Rate

19%

China VAT Rate

 

VAT

11% – retail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistics

6% – financial services and insurance; telephony and internet data; IT; Technology; Consulting; Broadcast

The above taxes replaced the old 5.5% Business Tax in a reform lasting between 2012 and May 2016.

 

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

Cook Islands VAT Rate

15% VAT

Costa Rica VAT Rate

13% Sales Tax

10% reduced Sales Tax on: wood supplies

5% reduced Sales Tax on: restaurants

Costa Rica VAT rate increase to 15% 2017

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

Curacao VAT Rate

6% 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)

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

10% to 33% Sales Tax

Djibouti raises VAT to 10% 2015

Dominica VAT Rate

15%

10% reduced VAT rate on: hotel accommodation

Dominica cuts hotel VAT rate

Dominican Republic VAT Rate

18%

13% on basic foodstuffs

Dubai VAT Rate

No VAT

Ecuador VAT Rate

14% until June 2017

Ecuador VAT rate rise to 14% 2016

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%

Faroe Island VAT Rate

25%

Fiji VAT Rate

9% since Jan 2016

10% Service Turnover Tax Jan 2016

Fiji cuts VAT to 9% 2016

 

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% (Jan 2014)

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

24% (1st June 2016)

13% reduced VAT rate on: basic foodstuffs; hotel accommodation

6% reduced VAT rate on: some foodstuffs and medicines

Read about Greek VAT

Greece raises VAT to 24% June 2016

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

20% (Jan 2016)

Guinea raises VAT to 20% 2016

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)

11% reduced VAT rate on: hotels; books; TV broadcasting; foodstuffs

Iceland cuts VAT to 24% January 2015

India VAT Rate

VAT rate: 12% to 15% depending on State

Service Tax 14.5% (since November 2015)

Indian Service Tax rise to 15% 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%)

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

8% VAT

Iraq VAT Rate

no VAT regime

Ireland VAT Rate

23% (Jan 2012)

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

9% 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

17% (since 1 October 2015)

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

Israel VAT rate cut to 17%

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 drops plan to raise VAT to 24%

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 Consumption Tax rise to 10% till 2019

Read about Japan VAT Consumption Tax

Jersey VAT Rate

5% GST (since June 2011)

Jordan VAT Rate

16%

8% reduced VAT rate

Kazakhstan VAT Rate

12%

Kazakhstan withdraws VAT for Sales Tax

Kenya VAT Rate

16%

Korea (Republic South) VAT Rate

10%

Kosovo VAT Rate

18%

Reduced VAT rate: 8%

Kosovo raised VAT to 18%

Kuwait VAT Rate

no VAT regime

Kyrgyzstan VAT Rate

12% (since 2008)

Labuan VAT Rate

No VAT regime – some limited Malaysia 6% GST charges

Laos VAT Rate

10%

Latvia VAT Rate

21% (Jul 2012)

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

Liechtenstein VAT Rate

8%

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

6% (since 1 April 2015 replaced Sales and Services Taxes)

Malaysia to introduce 6% GST in 2015

Maldives VAT Rate

6% Goods & Services Tax

12% increased GST rate on tourism services

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

16% Standard Rate (since 2015)

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 11% to 16%

Micronesia VAT Rate

3% to 5% Sales Tax

Moldova VAT Rate

20%

Monaco VAT Rate

20%

Mongolia VAT Rate

10%

Montenegro VAT Rate

19% (since June 2013)

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)

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

19%

Nigeria VAT Rate

5%

Nigeria to raise VAT to 10%

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

10% reduced VAT rate on: certain cultural and sporting activities

Norway hikes hotel and travel VAT to 10% 2016

Oman VAT Rate

No VAT regime

Oman to introduce VAT 2018

Pakistan VAT Rate

17% Sales Tax

Pakistan increases VAT 1% to 17% 12 June 2013

Palestine VAT Rate

16% Sales Tax

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

18% since March 2011

(16% 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

Philippines proposes 14% VAT

Poland VAT Rate

23% (Jan 2011)

Poland drops VAT rate cut 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

Read about Portuguese VAT

Puerto Rico VAT Rate

12.5% Sales & Use Tax (1 July 2015)

(11.5% State Tax + 1% Municipal Tax)

Puerto Rico VAT implementation blocked

Qatar VAT Rate

No VAT regime

Romania VAT Rate

20% (Jan 2016)

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

5% reduced VAT rate on: real estate

Romania cuts VAT to 20% in 2016

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

Samoa VAT Rate

15% Sales Tax

San Marino VAT Rate

no VAT regime

Saudi Arabia VAT Rate

No VAT regime

Saudi Arabia VAT in 2018

Senegal VAT Rate

18%

Serbia VAT Rate

20% (Oct 2012)

10% reduced VAT rate on: basic foodstuffs; gas; tourism accommodation; 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

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

South Sudan VAT Rate

5% on medium and large businesses

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

Read about Spanish VAT

Sri Lanka VAT Rate

15%

Sri Lanka raise VAT to 15% May 2016

Sudan VAT Rate

17%

Surinam VAT Rate

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

Surinam introduces VAT 2018

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

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

15% Sales Tax

Trinidad and Tobago VAT Rate

12.5% (Feb 2016)

Trinidad cuts VAT to 12.5% 1 February 2016

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

Turks & Caicos VAT rate

No VAT regime

Turkmenistan VAT Rate

15%

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

United Arab Emirates VAT Rate

no VAT regime

UAE to introduce VAT 2018

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

15% luxury goods

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

Zambia VAT Rate

16%

Zimbabwe VAT Rate

15%