2018 VAT rate changes

Wed 20th Dec 2017

Below is a summary of the principle VAT rate changes in the European Union and the rest of the world on 1 January 2018. Find details of 2018 EU VAT rates for the 28 member states or International VAT and GST rates 2018.

A reported VAT rise in South Sudan is to be confirmed.


Country VAT change
Cyprus Imposition of 19% standard VAT rate on land transactions for business use
Latvia Introduction of Super Reduced 5% VAT rate
Liechtenstein VAT rate cut to 7.7%
Lebanon Increases VAT to 11%
Montenegro Raises VAT to 21%
Norway Reduced VAT rate increased to 12%
Saudi Arabia Introduction of 5% VAT 1 Jan
Switzerland VAT rate cut to 7.7%
Tunisia Raises VAT to 19%
United Arab Emirates Introduction of 5% VAT 1 Jan
Vanuatu Raises VAT to 15%