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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 11 January 2023) | 20 |
| Algeria (Last reviewed 31 May 2023) | 19 |
| Angola (Last reviewed 22 December 2022) | 14 |
| Argentina (Last reviewed 22 February 2023) | 21 |
| Armenia (Last reviewed 11 January 2023) | 20 |
| Australia (Last reviewed 09 December 2022) | Goods and services tax: 10 |
| Austria (Last reviewed 03 March 2023) | 20 |
| Azerbaijan (Last reviewed 23 February 2023) | 18 |
| Bahrain (Last reviewed 22 January 2023) | 10 |
| Barbados (Last reviewed 14 February 2023) | 17.5 |
| Belgium (Last reviewed 27 March 2023) | 21 |
| Bermuda (Last reviewed 17 January 2023) | NA |
| Bolivia (Last reviewed 17 March 2023) | 13 |
| Bosnia and Herzegovina (Last reviewed 21 April 2023) | 17 |
| Botswana (Last reviewed 14 July 2022) | 12 |
| Brazil (Last reviewed 26 December 2022) | 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 16 January 2023) | 20 |
| Cabo Verde (Last reviewed 05 February 2023) | 15 |
| Cambodia (Last reviewed 15 February 2023) | 10 |
| Cameroon, Republic of (Last reviewed 31 March 2023) | 19.25 |
| Canada (Last reviewed 09 December 2022) | Combined federal and provincial/territorial sales taxes range from 5% to 15%. |
| Cayman Islands (Last reviewed 06 February 2023) | NA |
| Chad (Last reviewed 05 February 2023) | 18 |
| Chile (Last reviewed 03 February 2023) | 19 |
| China, People's Republic of (Last reviewed 30 December 2022) | 13, 9, or 6 depending on the types of goods and services |
| Colombia (Last reviewed 03 March 2023) | 19 |
| Congo, Democratic Republic of the (Last reviewed 31 December 2022) | 16 |
| Congo, Republic of (Last reviewed 24 February 2023) | 18.90 (18% VAT + 5% surtax) |
| Costa Rica (Last reviewed 12 January 2023) | 13 |
| Croatia (Last reviewed 30 December 2022) | 25 |
| Cyprus (Last reviewed 04 January 2023) | 19 |
| Czech Republic (Last reviewed 01 February 2023) | 21 |
| Denmark (Last reviewed 03 March 2023) | 25 |
| Dominican Republic (Last reviewed 12 January 2023) | 18 |
| Ecuador (Last reviewed 06 March 2023) | 12 |
| Egypt (Last reviewed 01 February 2023) | 14 |
| El Salvador (Last reviewed 16 January 2023) | 13 |
| Equatorial Guinea (Last reviewed 24 March 2023) | 15 |
| Estonia (Last reviewed 22 January 2023) | 20 |
| Eswatini (Last reviewed 31 January 2023) | 15 |
| Ethiopia (Last reviewed 07 December 2022) | 15 |
| Fiji (Last reviewed 22 February 2023) | 9% or 15%, depending on the goods or services being supplied. Some items are also zero-rated for VAT purposes. |
| Finland (Last reviewed 03 February 2023) | 24 |
| France (Last reviewed 08 March 2023) | Turnover tax: 20 |
| Gabon (Last reviewed 30 March 2023) | 18 |
| Georgia (Last reviewed 16 January 2023) | 18 |
| Germany (Last reviewed 31 December 2022) | 19 (A temporary deduction of the VAT rate on meals [except for beverages] provided in restaurants and through other catering services from 19% to 7% remains in force until 31 December 2022 in response to the COVID-19 pandemic.) |
| Ghana (Last reviewed 03 March 2023) | Standard rate scheme: 15 Additional levies are charged on taxable supplies. Under the standard rate scheme these are NHIL: 2.5, GETFL: 2.5 and CHRL:1. Under the flat rate scheme this is the CHRL: 1 |
| Gibraltar (Last reviewed 04 December 2022) | NA |
| Greece (Last reviewed 19 January 2023) | 24 |
| Greenland (Last reviewed 08 June 2023) | NA |
| Guatemala (Last reviewed 01 June 2023) | 12 |
| Guernsey, Channel Islands (Last reviewed 04 January 2023) | NA |
| Guyana (Last reviewed 18 July 2022) | 14 |
| Honduras (Last reviewed 03 February 2023) | Sales tax: 15 |
| Hong Kong SAR (Last reviewed 30 December 2022) | NA |
| Hungary (Last reviewed 31 December 2022) | 27 |
| Iceland (Last reviewed 07 February 2023) | 24 |
| India (Last reviewed 22 December 2022) | 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 28 December 2022) | 11 |
| Iraq (Last reviewed 06 June 2023) | Sales tax: Varies by good/service (see Iraq's corporate tax summary). |
| Ireland (Last reviewed 01 March 2023) | 23 |
| Isle of Man (Last reviewed 10 January 2023) | 20 |
| Israel (Last reviewed 03 March 2023) | 17 |
| Italy (Last reviewed 10 February 2023) | 22 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 06 April 2023) | 18 |
| Jamaica (Last reviewed 24 April 2023) | General consumption tax (GCT): 15 |
| Japan (Last reviewed 19 January 2023) | Consumption tax: 10 |
| Jersey, Channel Islands (Last reviewed 28 December 2022) | Goods and Services Tax (GST): 5 |
| Jordan (Last reviewed 07 June 2023) | Sales tax: 16 |
| Kazakhstan (Last reviewed 01 February 2023) | 12 |
| Kenya (Last reviewed 03 March 2023) | 16 (8% for petroleum products) |
| Korea, Republic of (Last reviewed 08 May 2023) | 10 |
| Kosovo (Last reviewed 17 January 2023) | 18 |
| Kuwait (Last reviewed 15 January 2023) | NA |
| Kyrgyzstan (Last reviewed 16 January 2023) | 12 |
| Lao PDR (Last reviewed 16 January 2023) | 7 |
| Latvia (Last reviewed 17 January 2023) | 21 |
| Lebanon (Last reviewed 08 June 2023) | 11 |
| Libya (Last reviewed 06 December 2022) | NA |
| Liechtenstein (Last reviewed 22 February 2023) | 7.7 |
| Lithuania (Last reviewed 20 January 2023) | 21 |
| Luxembourg (Last reviewed 03 January 2023) | 16 (as from 2023) |
| Macau SAR (Last reviewed 16 December 2022) | NA |
| Madagascar (Last reviewed 01 June 2023) | 20 |
| Malawi (Last reviewed 21 April 2023) | 16.5 |
| Malaysia (Last reviewed 09 December 2022) | Sales tax: 10; Service tax: 6 |
| Maldives, Republic of (Last reviewed 14 January 2023) | Goods and services tax (GST): 8 Tourism Goods and Services Tax (TGST): 16% |
| Malta (Last reviewed 08 February 2023) | 18 |
| Mauritania (Last reviewed 11 March 2023) | 16 |
| Mauritius (Last reviewed 23 February 2023) | 15 |
| Mexico (Last reviewed 17 January 2023) | 16 |
| Moldova (Last reviewed 20 January 2023) | 20 |
| Mongolia (Last reviewed 31 January 2023) | 10 |
| Montenegro (Last reviewed 21 April 2023) | 21 |
| Morocco (Last reviewed 04 April 2023) | 20 |
| Mozambique (Last reviewed 08 March 2023) | 16 |
| Myanmar (Last reviewed 01 March 2023) | 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 15 December 2022) | 15 |
| Netherlands (Last reviewed 28 December 2022) | 21 |
| New Zealand (Last reviewed 16 January 2023) | Goods and services tax (GST): 15 |
| Nicaragua (Last reviewed 25 January 2023) | 15 |
| Nigeria (Last reviewed 24 February 2023) | 7.5 |
| North Macedonia (Last reviewed 01 March 2023) | 18 |
| Norway (Last reviewed 23 March 2023) | 25 |
| Oman (Last reviewed 19 April 2023) | 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) |
| Pakistan (Last reviewed 17 January 2023) | For goods:17 For services: Ranges from 13% to 16% depending on the province. |
| Palestinian territories (Last reviewed 06 December 2022) | 16 |
| Panama (Last reviewed 03 June 2023) | Movable goods and services transfer tax: 7 |
| Papua New Guinea (Last reviewed 16 January 2023) | Goods and services tax: 10 |
| Paraguay (Last reviewed 06 February 2023) | 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) |
| Peru (Last reviewed 16 January 2023) | 18 |
| Philippines (Last reviewed 25 January 2023) | 12 |
| Poland (Last reviewed 12 March 2023) | 23 |
| Portugal (Last reviewed 03 January 2023) | 23 |
| Puerto Rico (Last reviewed 03 March 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 04 April 2023) | NA |
| Romania (Last reviewed 20 February 2023) | 19 |
| Rwanda (Last reviewed 20 July 2022) | 18 |
| Saint Lucia (Last reviewed 08 February 2023) | 12.5 |
| Saudi Arabia (Last reviewed 30 December 2022) | 15 (5% prior to 1 July 2020) |
| Senegal (Last reviewed 23 January 2023) | 18 |
| Serbia (Last reviewed 21 April 2023) | 20 |
| Singapore (Last reviewed 04 May 2023) | Goods and services tax: 8 (9% from 1 January 2024) |
| Slovak Republic (Last reviewed 04 December 2022) | 20 |
| Slovenia (Last reviewed 05 June 2023) | 22 |
| South Africa (Last reviewed 12 December 2022) | 15 |
| Spain (Last reviewed 01 February 2023) | 21 |
| Sri Lanka (Last reviewed 27 March 2023) | 15 |
| Sweden (Last reviewed 23 January 2023) | 25 |
| Switzerland (Last reviewed 19 January 2023) | 7.7 (will increase to 8.1 as of 1 January 2024) |
| Taiwan (Last reviewed 02 February 2023) | 5% to general industries |
| Tajikistan (Last reviewed 03 April 2023) | 15 |
| Tanzania (Last reviewed 06 January 2023) | Tanzania Mainland: 18; Tanzania Zanzibar: 15 |
| Thailand (Last reviewed 23 February 2023) | 7 |
| Timor-Leste (Last reviewed 28 April 2023) | Sales tax on imported goods: 2.5; Sales tax on other goods: 0 |
| Trinidad and Tobago (Last reviewed 03 December 2022) | 12.5 |
| Tunisia (Last reviewed 07 June 2023) | 19 |
| Turkey (Last reviewed 21 February 2022) | 18 |
| Turkmenistan (Last reviewed 28 December 2022) | 15 |
| Uganda (Last reviewed 07 February 2023) | 18 |
| Ukraine (Last reviewed 10 January 2023) | 20 |
| United Arab Emirates (Last reviewed 23 March 2023) | 5 |
| United Kingdom (Last reviewed 18 December 2022) | 20 |
| United States (Last reviewed 20 January 2023) | NA |
| Uruguay (Last reviewed 28 March 2023) | 22 (reduced 10% VAT rate applicable to certain goods and services). |
| Uzbekistan, Republic of (Last reviewed 27 December 2022) | 15 |
| Venezuela (Last reviewed 07 February 2023) | 16 |
| Vietnam (Last reviewed 03 April 2023) | 10 |
| Zambia (Last reviewed 31 March 2023) | 16 |
| Zimbabwe (Last reviewed 19 May 2023) | 14.5 |
- 10
- 15
- 18
- 20
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).