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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 17 January 2025) | 20 |
| Algeria (Last reviewed 09 March 2025) | 19 |
| Angola (Last reviewed 18 December 2024) | 14; See Angola's Corporate summary for a description of reduced VAT rates. |
| Argentina (Last reviewed 05 February 2025) | 21 |
| Armenia (Last reviewed 27 December 2024) | 20 |
| Australia (Last reviewed 16 December 2024) | Goods and services tax: 10 |
| Austria (Last reviewed 20 January 2025) | 20 |
| Azerbaijan (Last reviewed 17 September 2024) | 18 |
| Bahrain (Last reviewed 14 February 2025) | 10 |
| Bangladesh (Last reviewed 03 January 2025) | 15 |
| Barbados (Last reviewed 17 February 2025) | 17.5 |
| Belgium (Last reviewed 26 March 2025) | 21 |
| Bermuda (Last reviewed 31 January 2025) | NA |
| Bolivia (Last reviewed 20 January 2025) | 13 |
| Bosnia and Herzegovina (Last reviewed 06 February 2025) | 17 |
| Botswana (Last reviewed 17 April 2025) | 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 04 March 2025) | 20 |
| Cabo Verde (Last reviewed 16 February 2025) | 15 |
| Cambodia (Last reviewed 19 March 2025) | 10 |
| Cameroon, Republic of (Last reviewed 04 March 2025) | 19.25 |
| Canada (Last reviewed 10 December 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 06 January 2025) | 19 |
| China, People's Republic of (Last reviewed 03 January 2025) | 13, 9, or 6 depending on the types of goods and services |
| Colombia (Last reviewed 06 February 2025) | 19 |
| Congo, Democratic Republic of the (Last reviewed 15 October 2024) | 16 |
| Congo, Republic of (Last reviewed 22 January 2025) | 18.90 (18% VAT + 5% surtax) |
| Costa Rica (Last reviewed 15 January 2025) | 13 |
| Croatia (Last reviewed 07 January 2025) | 25 |
| Cyprus (Last reviewed 17 December 2024) | 19 |
| Czech Republic (Last reviewed 21 January 2025) | 21 |
| Denmark (Last reviewed 04 February 2025) | 25 |
| Dominican Republic (Last reviewed 29 November 2024) | 18 |
| Ecuador (Last reviewed 13 March 2025) | 15 |
| Egypt (Last reviewed 06 February 2025) | 14 |
| El Salvador (Last reviewed 06 February 2025) | 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 12 February 2025) | 15 |
| Finland (Last reviewed 24 January 2025) | 25.5 (24 until 31 August 2024) |
| France (Last reviewed 18 March 2024) | Turnover tax: 20 |
| Gabon (Last reviewed 04 March 2024) | 18 |
| Georgia (Last reviewed 31 December 2024) | 18 |
| Germany (Last reviewed 28 December 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 03 March 2025) | NA |
| Greece (Last reviewed 04 March 2025) | 24 |
| Greenland (Last reviewed 02 December 2024) | NA |
| Guatemala (Last reviewed 16 January 2025) | 12 |
| Guernsey, Channel Islands (Last reviewed 27 January 2025) | NA; Proposals to implement GST in 2027 were included in the 2025 Budget. |
| Guyana (Last reviewed 14 October 2024) | 14 |
| Honduras (Last reviewed 20 January 2025) | Sales tax: 15 |
| Hong Kong SAR (Last reviewed 03 January 2025) | NA |
| Hungary (Last reviewed 04 February 2025) | 27 |
| Iceland (Last reviewed 06 March 2025) | 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 23 December 2024) | 12% as of 1 January 2025 |
| Iraq (Last reviewed 19 January 2025) | Sales tax: Varies by good/service (see Iraq's corporate tax summary). |
| Ireland (Last reviewed 10 February 2025) | 23 |
| Isle of Man (Last reviewed 12 February 2025) | 20 |
| Israel (Last reviewed 17 March 2025) | 18 |
| Italy (Last reviewed 10 February 2025) | 22 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024) | 18 |
| Jamaica (Last reviewed 03 March 2025) | General consumption tax (GCT): 15 |
| Japan (Last reviewed 24 January 2025) | Consumption tax: 10 |
| Jersey, Channel Islands (Last reviewed 08 January 2025) | Goods and Services Tax (GST): 5 |
| Jordan (Last reviewed 11 February 2025) | Sales tax: 16 |
| Kazakhstan (Last reviewed 02 December 2024) | 12 |
| Kenya (Last reviewed 18 February 2025) | 16 (16% for petroleum products from 1 July 2023) |
| Korea, Republic of (Last reviewed 23 December 2024) | 10 |
| Kosovo (Last reviewed 22 January 2025) | 18 |
| Kuwait (Last reviewed 23 January 2025) | NA |
| Lao PDR (Last reviewed 07 February 2025) | 10 |
| Latvia (Last reviewed 16 January 2025) | 21 |
| Lebanon (Last reviewed 09 January 2025) | 11 |
| Libya (Last reviewed 01 December 2024) | NA |
| Liechtenstein (Last reviewed 28 March 2025) | 8.1 |
| Lithuania (Last reviewed 05 March 2025) | 21 |
| Luxembourg (Last reviewed 21 January 2025) | 17 |
| Macau SAR (Last reviewed 18 December 2024) | NA |
| Madagascar (Last reviewed 26 March 2025) | 20 |
| Malaysia (Last reviewed 13 December 2024) | Sales tax: 10; Service tax: 8 |
| Malta (Last reviewed 24 January 2025) | 18 |
| Mauritania (Last reviewed 18 July 2024) | 16 |
| Mauritius (Last reviewed 16 December 2024) | 15 |
| Mexico (Last reviewed 09 April 2025) | 16 |
| Moldova (Last reviewed 20 January 2025) | 20 |
| Mongolia (Last reviewed 06 January 2025) | 10 |
| Montenegro (Last reviewed 25 March 2025) | 21 |
| Morocco (Last reviewed 13 March 2025) | 20 |
| Mozambique (Last reviewed 09 January 2025) | 16 |
| Myanmar (Last reviewed 10 February 2025) | 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 16 January 2025) | 21 |
| New Caledonia (Last reviewed 24 February 2025) | 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 14 April 2025) | 7.5 |
| North Macedonia (Last reviewed 18 February 2025) | 18 |
| Norway (Last reviewed 14 January 2025) | 25 |
| Oman (Last reviewed 01 January 2025) | 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 22 January 2025) | 16 |
| Panama (Last reviewed 07 February 2025) | Movable goods and services transfer tax: 7 |
| Papua New Guinea (Last reviewed 09 April 2025) | Goods and services tax: 10 |
| Paraguay (Last reviewed 11 April 2025) | 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) |
| Peru (Last reviewed 10 February 2025) | 18 |
| Philippines (Last reviewed 25 February 2025) | 12 |
| Poland (Last reviewed 27 February 2025) | 23 |
| Portugal (Last reviewed 16 February 2025) | 23 |
| Puerto Rico (Last reviewed 03 March 2025) | 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 06 March 2025) | NA |
| Romania (Last reviewed 25 April 2024) | 19 |
| Rwanda (Last reviewed 21 March 2025) | 18 |
| Saint Lucia (Last reviewed 17 February 2025) | 12.5 |
| Saudi Arabia (Last reviewed 19 March 2025) | 15 (5% prior to 1 July 2020) |
| Senegal (Last reviewed 19 July 2024) | 18 |
| Serbia (Last reviewed 04 March 2025) | 20 |
| Singapore (Last reviewed 30 May 2024) | Goods and services tax: 9 |
| Slovak Republic (Last reviewed 06 February 2025) | 23 |
| Slovenia (Last reviewed 23 January 2025) | 22 |
| South Africa (Last reviewed 11 December 2024) | 15 |
| Spain (Last reviewed 31 December 2024) | 21 |
| Sweden (Last reviewed 10 February 2025) | 25 |
| Switzerland (Last reviewed 16 January 2025) | 8.1 |
| Taiwan (Last reviewed 06 March 2025) | 5% to general industries |
| Tanzania (Last reviewed 20 January 2025) | Tanzania Mainland: 18; Tanzania Zanzibar: 18% for banking, postal and telecommunication services; 15% for all other supplies |
| Thailand (Last reviewed 17 January 2025) | 7 |
| Timor-Leste (Last reviewed 25 March 2025) | Sales tax on imported goods: 2.5; Sales tax on other goods: 0 |
| Trinidad and Tobago (Last reviewed 31 January 2025) | 12.5 |
| Tunisia (Last reviewed 13 December 2024) | 19 |
| Turkey (Last reviewed 09 April 2025) | 20 |
| Uganda (Last reviewed 10 February 2025) | 18 |
| Ukraine (Last reviewed 30 December 2024) | 20 |
| United Arab Emirates (Last reviewed 21 February 2025) | 5 |
| United Kingdom (Last reviewed 15 December 2024) | 20 |
| United States (Last reviewed 28 February 2025) | NA |
| Uruguay (Last reviewed 25 March 2025) | 22 (reduced 10% VAT rate applicable to certain goods and services). |
| Uzbekistan, Republic of (Last reviewed 09 February 2025) | 12 |
| Venezuela (Last reviewed 23 December 2024) | 16 |
| Vietnam (Last reviewed 26 March 2025) | 10 |
| Zambia (Last reviewed 25 March 2025) | 16 |
- 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).