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Value-added tax (VAT) rates
Standard VAT rates for WWTS territories
This table provides an overview of statutory VAT rates. In instances where a territory has a consumption tax similar to a VAT, that tax rate is provided. See the territory summaries for more detailed information (e.g. exempt items, zero-rated items, items subject to a reduced rate, alternative schemes).
| Territory | Standard VAT rate (%) |
|---|---|
| Albania (Last reviewed 05 July 2024) | 20 |
| Algeria (Last reviewed 31 May 2024) | 19 |
| Angola (Last reviewed 18 December 2024) | Standard VAT rate - 14% Reduced VAT rate - 7% applicable to the Simplified regime (excluding the lease of immovable property, which is exempt); 5% applicable to the products listed in Table I and II of the VAT Code (food goods and agricultural inputs); 7% on the provision of hotel and restaurant services; 1% on imports and supplies of goods in the Province of Cabinda; and, 2% for the provision of port services and public water distribution services in the Province of Cabinda. |
| Argentina (Last reviewed 13 May 2024) | 21 |
| Armenia (Last reviewed 17 July 2024) | 20 |
| Australia (Last reviewed 16 December 2024) | Goods and services tax: 10 |
| Austria (Last reviewed 04 July 2024) | 20 |
| Azerbaijan (Last reviewed 17 September 2024) | 18 |
| Bahrain (Last reviewed 20 March 2024) | 10 |
| Barbados (Last reviewed 28 August 2024) | 17.5 |
| Belgium (Last reviewed 28 August 2024) | 21 |
| Bermuda (Last reviewed 01 April 2024) | NA |
| Bolivia (Last reviewed 17 September 2024) | 13 |
| Bosnia and Herzegovina (Last reviewed 23 August 2024) | 17 |
| Botswana (Last reviewed 19 April 2024) | 14 |
| Brazil (Last reviewed 29 October 2024) | Excise federal tax (IPI): Normally between 5% and 30%; Federal VATs (PIS/COFINS): Generally a combined rate of 3.65% (cumulative) or 9.25% (non-cumulative); State VAT (ICMS): Normally between 17% and 20% (lower rates apply to inter-state transactions, varying between 4%, 7%, and 12%); Municipal Service Tax (ISS): 2% to 5% (cumulative). |
| Bulgaria (Last reviewed 11 June 2024) | 20 |
| Cabo Verde (Last reviewed 13 August 2024) | 15 |
| Cambodia (Last reviewed 19 September 2024) | 10 |
| Cameroon, Republic of (Last reviewed 12 August 2024) | 19.25 |
| Canada (Last reviewed 21 June 2024) | Combined federal and provincial/territorial sales taxes range from 5% to 15%. |
| Cayman Islands (Last reviewed 29 November 2024) | NA |
| Chad (Last reviewed 12 August 2024) | 18 |
| Chile (Last reviewed 17 July 2024) | 19 |
| China, People's Republic of (Last reviewed 28 June 2024) | 13, 9, or 6 depending on the types of goods and services |
| Colombia (Last reviewed 22 July 2024) | 19 |
| Congo, Democratic Republic of the (Last reviewed 15 October 2024) | 16 |
| Congo, Republic of (Last reviewed 27 July 2024) | 18.90 (18% VAT + 5% surtax) |
| Costa Rica (Last reviewed 04 September 2024) | 13 |
| Croatia (Last reviewed 28 June 2024) | 25 |
| Cyprus (Last reviewed 17 December 2024) | 19 |
| Czech Republic (Last reviewed 01 July 2024) | 21 |
| Denmark (Last reviewed 17 September 2024) | 25 |
| Dominican Republic (Last reviewed 29 November 2024) | 18 |
| Ecuador (Last reviewed 06 September 2024) | 15 |
| Egypt (Last reviewed 31 July 2024) | 14 |
| El Salvador (Last reviewed 20 September 2024) | 13 |
| Equatorial Guinea (Last reviewed 07 May 2024) | 15 |
| Estonia (Last reviewed 19 July 2024) | 22 |
| Eswatini (Last reviewed 15 August 2024) | 15 |
| Ethiopia (Last reviewed 14 August 2024) | 15 |
| Finland (Last reviewed 17 July 2024) | 24 (25.5 as of 1 September 2024) |
| France (Last reviewed 18 March 2024) | Turnover tax: 20 |
| Gabon (Last reviewed 04 March 2024) | 18 |
| Georgia (Last reviewed 20 June 2024) | 18 |
| Germany (Last reviewed 27 June 2024) | 19 |
| Ghana (Last reviewed 03 December 2024) | Standard rate scheme: 15; Flat rate scheme: 3 Immovable property: 5 Additional levies are charged on taxable supplies. Under the standard rate scheme these are NHIL: 2.5, GETFL: 2.5, and CHRL:1. While under the flat rate scheme, this is the CHRL: 1 |
| Gibraltar (Last reviewed 25 September 2024) | NA |
| Greece (Last reviewed 05 September 2024) | 24 |
| Greenland (Last reviewed 02 December 2024) | NA |
| Guatemala (Last reviewed 12 December 2024) | 12 |
| Guernsey, Channel Islands (Last reviewed 18 December 2024) | NA Proposals to implement GST in 2027 were included in the 2025 Budget. |
| Guyana (Last reviewed 14 October 2024) | 14 |
| Honduras (Last reviewed 18 July 2024) | Sales tax: 15 |
| Hong Kong SAR (Last reviewed 28 June 2024) | NA |
| Hungary (Last reviewed 15 July 2024) | 27 |
| Iceland (Last reviewed 05 September 2024) | 24 |
| India (Last reviewed 17 December 2024) | The rate of GST varies from 5% to 28% depending upon the category of goods and services being supplied, the general rate of tax being 18% on majority of goods and services. Additionally, for certain goods, a compensation cess is levied at different rates as prescribed by the government. |
| Indonesia (Last reviewed 27 June 2024) | 12% as of 1 January 2025 |
| Iraq (Last reviewed 18 July 2024) | Sales tax: Varies by good/service (see Iraq's corporate tax summary). |
| Ireland (Last reviewed 17 July 2024) | 23 |
| Isle of Man (Last reviewed 30 July 2024) | 20 |
| Israel (Last reviewed 17 September 2024) | 17 |
| Italy (Last reviewed 12 July 2024) | 22 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024) | 18 |
| Jamaica (Last reviewed 02 August 2024) | General consumption tax (GCT): 15 |
| Japan (Last reviewed 09 July 2024) | Consumption tax: 10 |
| Jersey, Channel Islands (Last reviewed 22 July 2024) | Goods and Services Tax (GST): 5 |
| Jordan (Last reviewed 03 June 2024) | Sales tax: 16 |
| Kazakhstan (Last reviewed 02 December 2024) | 12 |
| Kenya (Last reviewed 11 July 2024) | 16 (16% for petroleum products from 1 July 2023) |
| Korea, Republic of (Last reviewed 13 June 2024) | 10 |
| Kosovo (Last reviewed 22 January 2024) | 18 |
| Kuwait (Last reviewed 14 August 2024) | NA |
| Kyrgyzstan (Last reviewed 25 July 2024) | 12 |
| Lao PDR (Last reviewed 20 August 2024) | 10 |
| Latvia (Last reviewed 01 July 2024) | 21 |
| Lebanon (Last reviewed 19 July 2024) | 11 |
| Libya (Last reviewed 01 December 2024) | NA |
| Liechtenstein (Last reviewed 09 June 2024) | 8.1 |
| Lithuania (Last reviewed 08 August 2024) | 21 |
| Luxembourg (Last reviewed 22 August 2024) | 17 |
| Macau SAR (Last reviewed 18 December 2024) | NA |
| Madagascar (Last reviewed 17 September 2024) | 20 |
| Malawi (Last reviewed 17 September 2024) | 16.5 |
| Malaysia (Last reviewed 13 December 2024) | Sales tax: 10; Service tax: 8 |
| Malta (Last reviewed 24 September 2024) | 18 |
| Mauritania (Last reviewed 18 July 2024) | 16 |
| Mauritius (Last reviewed 16 December 2024) | 15 |
| Mexico (Last reviewed 26 July 2024) | 16 |
| Moldova (Last reviewed 09 July 2024) | 20 |
| Mongolia (Last reviewed 24 July 2024) | 10 |
| Montenegro (Last reviewed 12 June 2024) | 21 |
| Morocco (Last reviewed 26 July 2024) | 20 |
| Mozambique (Last reviewed 13 August 2024) | 16 |
| Myanmar (Last reviewed 19 July 2024) | There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%. |
| Namibia, Republic of (Last reviewed 17 December 2024) | 15 |
| Netherlands (Last reviewed 28 November 2024) | 21 |
| New Caledonia (Last reviewed 16 April 2024) | General consumption tax (TGC): 11 |
| New Zealand (Last reviewed 20 December 2024) | Goods and services tax (GST): 15 |
| Nicaragua (Last reviewed 19 December 2024) | 15 |
| Nigeria (Last reviewed 16 September 2024) | 7.5 |
| North Macedonia (Last reviewed 19 July 2024) | 18 |
| Norway (Last reviewed 01 July 2024) | 25 |
| Oman (Last reviewed 11 July 2024) | 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) |
| Pakistan (Last reviewed 18 December 2024) | For goods:18 For services: Ranges from 15% to 16% depending on the province. |
| Palestinian territories (Last reviewed 23 July 2024) | 16 |
| Panama (Last reviewed 26 July 2024) | Movable goods and services transfer tax: 7 |
| Papua New Guinea (Last reviewed 13 August 2024) | Goods and services tax: 10 |
| Paraguay (Last reviewed 31 May 2024) | 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) |
| Peru (Last reviewed 24 July 2024) | 18 |
| Philippines (Last reviewed 01 August 2024) | 12 |
| Poland (Last reviewed 22 July 2024) | 23 |
| Portugal (Last reviewed 21 July 2024) | 23 |
| Puerto Rico (Last reviewed 10 November 2023) | Sales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services. |
| Qatar (Last reviewed 03 April 2024) | NA |
| Romania (Last reviewed 25 April 2024) | 19 |
| Rwanda (Last reviewed 20 July 2024) | 18 |
| Saint Lucia (Last reviewed 28 August 2024) | 12.5 |
| Saudi Arabia (Last reviewed 21 July 2024) | 15 (5% prior to 1 July 2020) |
| Senegal (Last reviewed 19 July 2024) | 18 |
| Serbia (Last reviewed 12 June 2024) | 20 |
| Singapore (Last reviewed 30 May 2024) | Goods and services tax: 9 |
| Slovak Republic (Last reviewed 16 October 2024) | 20 |
| Slovenia (Last reviewed 12 July 2024) | 22 |
| South Africa (Last reviewed 11 December 2024) | 15 |
| Spain (Last reviewed 30 June 2024) | 21 |
| Sweden (Last reviewed 06 September 2024) | 25 |
| Switzerland (Last reviewed 28 June 2024) | 8.1 |
| Taiwan (Last reviewed 19 August 2024) | 5% to general industries |
| Tajikistan (Last reviewed 12 June 2024) | 14 |
| Tanzania (Last reviewed 26 September 2024) | Tanzania Mainland: 18; Tanzania Zanzibar: 18% for banking, postal and telecommunication services; 15% for all other supplies |
| Thailand (Last reviewed 16 October 2024) | 7 |
| Timor-Leste (Last reviewed 23 July 2024) | Sales tax on imported goods: 2.5; Sales tax on other goods: 0 |
| Trinidad and Tobago (Last reviewed 17 September 2024) | 12.5 |
| Tunisia (Last reviewed 13 December 2024) | 19 |
| Turkey (Last reviewed 02 May 2024) | 20 |
| Turkmenistan (Last reviewed 02 July 2024) | 15 |
| Uganda (Last reviewed 20 September 2024) | 18 |
| Ukraine (Last reviewed 28 June 2024) | 20 |
| United Arab Emirates (Last reviewed 24 July 2024) | 5 |
| United Kingdom (Last reviewed 08 July 2024) | 20 |
| United States (Last reviewed 13 August 2024) | NA |
| Uruguay (Last reviewed 02 September 2024) | 22 (reduced 10% VAT rate applicable to certain goods and services). |
| Uzbekistan, Republic of (Last reviewed 08 August 2024) | 12 |
| Venezuela (Last reviewed 29 June 2024) | 16 |
| Vietnam (Last reviewed 22 August 2024) | 10 |
| Zambia (Last reviewed 17 May 2024) | 16 |
| Zimbabwe (Last reviewed 20 November 2024) | 15 |
- 10
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The heat map above shows each territory in a color corresponding to its standard VAT rate. The color key is based on VAT rate percentage. Clicking a region will then allow you to hover over and/or click a territory. Hovering over a territory will provide that territory's standard VAT rate. Clicking a territory will take you to that territory's 'Other taxes' page.
Note that in instances where a territory has a consumption tax similar to a VAT (e.g. GST, sales tax, turnover tax), that rate is used. If a territory does not have a VAT or similar tax, then a rate of 0% is used for heat map purposes. In instances where the standard VAT rate cannot be easily defined, the territory color will be grey (but can still be viewed by hovering over it).