Quick Charts

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 24 December 2020) 20
Algeria (Last reviewed 01 February 2021) 19
Angola (Last reviewed 05 January 2021) 14
Argentina (Last reviewed 28 January 2021) 21
Armenia (Last reviewed 24 January 2021) 20
Australia (Last reviewed 21 December 2020) Goods and services tax: 10
Austria (Last reviewed 12 January 2021) 20
Azerbaijan (Last reviewed 10 February 2021) 18
Bahrain (Last reviewed 18 January 2021) 5
Barbados (Last reviewed 29 January 2021) 17.5
Belarus (Last reviewed 06 February 2021) 20
Belgium (Last reviewed 03 February 2021) 21
Bermuda (Last reviewed 07 February 2021) NA
Bolivia (Last reviewed 28 January 2021) 13
Bosnia and Herzegovina (Last reviewed 25 February 2021) 17
Botswana (Last reviewed 12 February 2021) 12
Brazil (Last reviewed 22 February 2021) Federal VAT (IPI): normally around 10% to 15%;
State sales and service tax (ICMS): normally around 18% to 20% (lower rates apply to inter-state transactions).
Bulgaria (Last reviewed 04 January 2021) 20
Cabo Verde (Last reviewed 10 January 2021) 15
Cambodia (Last reviewed 28 January 2021) 10%
Cameroon, Republic of (Last reviewed 11 February 2021) 19.25
Canada (Last reviewed 10 December 2020) Combined federal and provincial/territorial sales taxes range from 5% to 15%.
Cayman Islands (Last reviewed 03 December 2020) NA
Chad (Last reviewed 11 February 2021) 18
Chile (Last reviewed 15 December 2020) 19
China, People's Republic of (Last reviewed 05 January 2021) 13, 9, or 6 depending on the types of goods and services
Colombia (Last reviewed 15 February 2021) 19
Congo, Democratic Republic of the (Last reviewed 16 August 2020) 16
Congo, Republic of (Last reviewed 13 January 2021) 18.90 (18% VAT + 5% surtax)
Costa Rica (Last reviewed 23 February 2021) 13
Croatia (Last reviewed 02 February 2021) 25
Cyprus (Last reviewed 21 December 2020) 19
Czech Republic (Last reviewed 25 January 2021) 21
Denmark (Last reviewed 15 February 2021) 25
Dominican Republic (Last reviewed 04 February 2021) 18
Ecuador (Last reviewed 25 January 2021) 12
Egypt (Last reviewed 28 February 2021) 14
El Salvador (Last reviewed 14 January 2021) 13
Equatorial Guinea (Last reviewed 20 February 2021) 15
Estonia (Last reviewed 26 January 2021) 20
Fiji (Last reviewed 23 December 2020) 9
Finland (Last reviewed 19 January 2021) 24
France (Last reviewed 16 September 2019) Turnover tax: 20
Gabon (Last reviewed 31 December 2020) 18
Georgia (Last reviewed 01 February 2021) 18
Germany (Last reviewed 13 February 2021) 19 (the standard rate was reduced to 16% for the period 1 July 2020 until 31 December 2020 in response to the COVID-19 pandemic)
Ghana (Last reviewed 05 February 2021) 12.5
Gibraltar (Last reviewed 22 December 2020) NA
Greece (Last reviewed 21 December 2020) 24
Greenland (Last reviewed 09 December 2020) NA
Guatemala (Last reviewed 04 December 2020) 12
Guernsey, Channel Islands (Last reviewed 20 August 2020) NA
Guyana (Last reviewed 22 February 2021) 14
Honduras (Last reviewed 04 February 2021) Sales tax: 15
Hong Kong SAR (Last reviewed 31 December 2020) NA
Hungary (Last reviewed 01 January 2021) 27
Iceland (Last reviewed 16 February 2021) 24
India (Last reviewed 21 December 2020) The rate of GST varies from 5% to 28% depending upon the category of goods and services, the general rate of tax being 18%.
Indonesia (Last reviewed 29 December 2020) 10
Iraq (Last reviewed 03 December 2020) Sales tax: Varies by good/service (see Iraq's corporate tax summary).
Ireland (Last reviewed 10 August 2020) 23
Isle of Man (Last reviewed 09 February 2021) 20
Israel (Last reviewed 06 February 2021) 17
Italy (Last reviewed 08 February 2021) 22
Ivory Coast (Côte d'Ivoire) (Last reviewed 09 February 2021) 18
Jamaica (Last reviewed 24 February 2021) General consumption tax (GCT): 15%
Japan (Last reviewed 29 January 2021) Consumption tax: 8
Jersey, Channel Islands (Last reviewed 01 March 2021) Goods and Services Tax (GST): 5
Jordan (Last reviewed 28 December 2020) Sales tax: 16
Kazakhstan (Last reviewed 26 January 2021) 12
Kenya (Last reviewed 09 February 2021) 16
Korea, Republic of (Last reviewed 08 December 2020) 10
Kosovo (Last reviewed 28 January 2021) 18
Kuwait (Last reviewed 28 December 2020) NA
Kyrgyzstan (Last reviewed 24 December 2020) 12
Lao PDR (Last reviewed 15 January 2021) 10
Latvia (Last reviewed 07 January 2021) 21
Lebanon (Last reviewed 01 February 2021) 11
Libya (Last reviewed 03 December 2020) NA
Liechtenstein (Last reviewed 15 January 2021) 7.7
Lithuania (Last reviewed 24 January 2021) 21
Luxembourg (Last reviewed 05 February 2021) 17
Macau SAR (Last reviewed 04 January 2021) NA
Madagascar (Last reviewed 10 February 2021) 20
Malawi (Last reviewed 10 February 2021) 16.5
Malaysia (Last reviewed 16 December 2020) Sales tax: 10;
Service tax: 6
Maldives, Republic of (Last reviewed 26 January 2021) Goods and services tax (GST): 6
Malta (Last reviewed 15 February 2021) 18
Mauritania (Last reviewed 25 January 2021) 16
Mauritius (Last reviewed 10 February 2021) 15
Mexico (Last reviewed 04 February 2021) 16
Moldova (Last reviewed 19 January 2021) 20
Mongolia (Last reviewed 26 January 2021) 10
Montenegro (Last reviewed 25 February 2021) 21
Morocco (Last reviewed 14 September 2020) 20
Mozambique (Last reviewed 08 February 2021) 17
Myanmar (Last reviewed 08 February 2021) 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 14 January 2021) 15
Netherlands (Last reviewed 25 December 2020) 21
New Zealand (Last reviewed 14 December 2020) Goods and services tax (GST): 15
Nicaragua (Last reviewed 14 January 2021) 15
Nigeria (Last reviewed 28 January 2021) 7.5
North Macedonia (Last reviewed 20 January 2021) 18
Norway (Last reviewed 06 February 2021) 25
Oman (Last reviewed 08 December 2020) 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law)
Pakistan (Last reviewed 01 January 2021) 17
Palestinian territories (Last reviewed 22 December 2020) 16
Panama (Last reviewed 13 January 2021) Movable goods and services transfer tax: 7
Papua New Guinea (Last reviewed 04 January 2021) Goods and services tax: 10
Paraguay (Last reviewed 31 August 2020) 10
Peru (Last reviewed 26 January 2021) 18
Philippines (Last reviewed 29 December 2020) 12
Poland (Last reviewed 09 February 2021) 23
Portugal (Last reviewed 20 January 2021) 23
Puerto Rico (Last reviewed 02 March 2021) 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 25 February 2021) NA
Romania (Last reviewed 05 March 2021) 19
Russian Federation (Last reviewed 12 February 2021) 20
Rwanda (Last reviewed 02 March 2021) 18
Saint Lucia (Last reviewed 29 January 2021) 12.5
Saudi Arabia (Last reviewed 31 December 2020) 15 (5% prior to 1 July 2020)
Senegal (Last reviewed 15 January 2021) 18
Serbia (Last reviewed 25 February 2021) 20
Singapore (Last reviewed 04 February 2021) Goods and services tax: 7
Slovak Republic (Last reviewed 29 September 2020) 20
Slovenia (Last reviewed 26 January 2021) 22
South Africa (Last reviewed 10 December 2020) 15
Spain (Last reviewed 04 February 2021) 21
Sri Lanka (Last reviewed 18 January 2021) 8
Swaziland (Last reviewed 25 February 2021) 15
Sweden (Last reviewed 20 January 2021) 25
Switzerland (Last reviewed 06 January 2021) 7.7%
Taiwan (Last reviewed 27 January 2021) 5% to general industries
Tajikistan (Last reviewed 19 January 2021) 18
Tanzania (Last reviewed 18 January 2021) 18
Thailand (Last reviewed 17 January 2021) 7
Timor-Leste (Last reviewed 08 February 2021) Sales tax on imported goods: 2.5;
Sales tax on other goods: 0
Trinidad and Tobago (Last reviewed 22 February 2021) 12.5
Tunisia (Last reviewed 31 July 2020) 19
Turkey (Last reviewed 16 October 2020) 18
Turkmenistan (Last reviewed 18 January 2021) 15
Uganda (Last reviewed 28 January 2021) 18
Ukraine (Last reviewed 30 December 2020) 20
United Arab Emirates (Last reviewed 09 February 2021) 5
United Kingdom (Last reviewed 12 January 2021) 20
United States (Last reviewed 06 February 2021) NA
Uruguay (Last reviewed 05 January 2021) 22 (reduced 10% VAT rate applicable to certain goods and services).
Uzbekistan, Republic of (Last reviewed 22 January 2021) 15
Venezuela (Last reviewed 09 February 2021) 16
Vietnam (Last reviewed 25 January 2021) 10
Zambia (Last reviewed 11 February 2021) 16
Zimbabwe (Last reviewed 01 March 2021) 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).

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.