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 21 June 2022) 20
Algeria (Last reviewed 01 June 2022) 19
Angola (Last reviewed 19 July 2022) 14
Argentina (Last reviewed 31 August 2022) 21
Armenia (Last reviewed 07 June 2022) 20
Australia (Last reviewed 27 June 2022) Goods and services tax: 10
Austria (Last reviewed 12 September 2022) 20
Azerbaijan (Last reviewed 14 July 2022) 18
Bahrain (Last reviewed 24 July 2022) 10
Barbados (Last reviewed 30 August 2022) 17.5
Belgium (Last reviewed 04 August 2022) 21
Bermuda (Last reviewed 08 September 2022) NA
Bolivia (Last reviewed 15 July 2022) 13
Bosnia and Herzegovina (Last reviewed 01 September 2022) 17
Botswana (Last reviewed 14 July 2022) 12
Brazil (Last reviewed 16 September 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 09 September 2022) 20
Cabo Verde (Last reviewed 29 July 2022) 15
Cambodia (Last reviewed 11 August 2022) 10
Cameroon, Republic of (Last reviewed 25 August 2022) 19.25
Canada (Last reviewed 23 June 2022) Combined federal and provincial/territorial sales taxes range from 5% to 15%.
Cayman Islands (Last reviewed 04 August 2022) NA
Chad (Last reviewed 25 August 2022) 18
Chile (Last reviewed 21 July 2022) 19
China, People's Republic of (Last reviewed 29 June 2022) 13, 9, or 6 depending on the types of goods and services
Colombia (Last reviewed 08 August 2022) 19
Congo, Democratic Republic of the (Last reviewed 25 August 2022) 16
Congo, Republic of (Last reviewed 30 June 2022) 18.90 (18% VAT + 5% surtax)
Costa Rica (Last reviewed 06 October 2022) 13
Croatia (Last reviewed 14 July 2022) 25
Cyprus (Last reviewed 30 June 2022) 19
Czech Republic (Last reviewed 19 July 2022) 21
Denmark (Last reviewed 08 September 2022) 25
Dominican Republic (Last reviewed 14 July 2022) 18
Ecuador (Last reviewed 21 July 2022) 12
Egypt (Last reviewed 29 June 2022) 14
El Salvador (Last reviewed 14 July 2022) 13
Equatorial Guinea (Last reviewed 01 March 2022) 15
Estonia (Last reviewed 25 August 2022) 20
Eswatini (Last reviewed 20 June 2022) 15
Fiji (Last reviewed 19 July 2022) 9% or 15%; depending on the goods or services being supplies. Some items are also zero-rated for VAT purposes.
Finland (Last reviewed 03 August 2022) 24
France (Last reviewed 21 July 2022) Turnover tax: 20
Gabon (Last reviewed 28 July 2022) 18
Georgia (Last reviewed 12 August 2022) 18
Germany (Last reviewed 30 June 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 18 July 2022) Standard rate scheme: 12.5.
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 26 August 2022) NA
Greece (Last reviewed 14 September 2022) 24
Greenland (Last reviewed 02 December 2022) NA
Guatemala (Last reviewed 18 July 2022) 12
Guernsey, Channel Islands (Last reviewed 21 June 2022) NA
Guyana (Last reviewed 18 July 2022) 14
Honduras (Last reviewed 25 July 2022) Sales tax: 15
Hong Kong SAR (Last reviewed 30 June 2022) NA
Hungary (Last reviewed 18 July 2022) 27
Iceland (Last reviewed 20 July 2022) 24
India (Last reviewed 24 May 2022) The rate of GST varies from 5% to 28% depending upon the category of goods and services, the general rate of tax being 18%. Additionally, for certain goods a Compensation Cess is also levied at various rates prescribed by the Government.
Indonesia (Last reviewed 22 June 2022) 11
Iraq (Last reviewed 19 July 2022) Sales tax: Varies by good/service (see Iraq's corporate tax summary).
Ireland (Last reviewed 29 June 2022) 23
Isle of Man (Last reviewed 25 August 2022) 20
Israel (Last reviewed 01 July 2022) 17
Italy (Last reviewed 08 August 2022) 22
Ivory Coast (Côte d'Ivoire) (Last reviewed 10 August 2022) 18
Jamaica (Last reviewed 08 September 2022) General consumption tax (GCT): 15
Japan (Last reviewed 08 August 2022) Consumption tax: 10
Jersey, Channel Islands (Last reviewed 22 July 2022) Goods and Services Tax (GST): 5
Jordan (Last reviewed 30 June 2022) Sales tax: 16
Kazakhstan (Last reviewed 01 August 2022) 12
Kenya (Last reviewed 26 September 2022) 16 (8% for petroleum products)
Korea, Republic of (Last reviewed 01 June 2022) 10
Kosovo (Last reviewed 19 July 2022) 18
Kuwait (Last reviewed 25 August 2022) NA
Kyrgyzstan (Last reviewed 23 August 2022) 12
Lao PDR (Last reviewed 08 August 2022) 10
Latvia (Last reviewed 19 July 2022) 21
Lebanon (Last reviewed 22 July 2022) 11
Libya (Last reviewed 19 July 2022) NA
Liechtenstein (Last reviewed 24 June 2022) 7.7
Lithuania (Last reviewed 11 August 2022) 21
Luxembourg (Last reviewed 19 July 2022) 17
Macau SAR (Last reviewed 19 July 2022) NA
Madagascar (Last reviewed 04 August 2022) 20
Malawi (Last reviewed 21 July 2022) 16.5
Malaysia (Last reviewed 13 June 2022) Sales tax: 10;
Service tax: 6
Maldives, Republic of (Last reviewed 06 August 2022) Goods and services tax (GST): 6
Malta (Last reviewed 11 August 2022) 18
Mauritania (Last reviewed 26 September 2022) 16
Mauritius (Last reviewed 26 September 2022) 15
Mexico (Last reviewed 05 July 2022) 16
Moldova (Last reviewed 06 July 2022) 20
Mongolia (Last reviewed 09 June 2022) 10
Montenegro (Last reviewed 07 June 2022) 21
Morocco (Last reviewed 28 September 2022) 20
Mozambique (Last reviewed 25 June 2022) 17
Myanmar (Last reviewed 26 July 2022) 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 02 June 2022) 15
Netherlands (Last reviewed 01 July 2022) 21
New Zealand (Last reviewed 21 July 2022) Goods and services tax (GST): 15
Nicaragua (Last reviewed 01 July 2022) 15
Nigeria (Last reviewed 28 July 2022) 7.5
North Macedonia (Last reviewed 18 July 2022) 18
Norway (Last reviewed 15 August 2022) 25
Oman (Last reviewed 19 July 2022) 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law)
Pakistan (Last reviewed 22 July 2022) For goods:17
For services: Ranges from 13% to 16% depending on the province.
Palestinian territories (Last reviewed 08 June 2022) 16
Panama (Last reviewed 18 July 2022) Movable goods and services transfer tax: 7
Papua New Guinea (Last reviewed 03 June 2022) Goods and services tax: 10
Paraguay (Last reviewed 18 July 2022) 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products)
Peru (Last reviewed 08 August 2022) 18
Philippines (Last reviewed 30 June 2022) 12
Poland (Last reviewed 10 June 2022) 23
Portugal (Last reviewed 08 August 2022) 23
Puerto Rico (Last reviewed 08 September 2022) 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 21 August 2022) NA
Romania (Last reviewed 04 August 2022) 19
Rwanda (Last reviewed 20 July 2022) 18
Saint Lucia (Last reviewed 30 August 2022) 12.5
Saudi Arabia (Last reviewed 21 June 2022) 15 (5% prior to 1 July 2020)
Senegal (Last reviewed 23 September 2022) 18
Serbia (Last reviewed 07 June 2022) 20
Singapore (Last reviewed 03 October 2022) Goods and services tax: 7 (8% from 1 January 2023)
Slovak Republic (Last reviewed 09 October 2022) 20
Slovenia (Last reviewed 22 July 2022) 22
South Africa (Last reviewed 30 June 2022) 15
Spain (Last reviewed 31 August 2022) 21
Sri Lanka (Last reviewed 29 June 2022) 8
Sweden (Last reviewed 20 July 2022) 25
Switzerland (Last reviewed 12 July 2022) 7.7
Taiwan (Last reviewed 27 June 2022) 5% to general industries
Tajikistan (Last reviewed 30 June 2022) 15
Tanzania (Last reviewed 18 August 2022) Tanzania Mainland: 18;
Tanzania Zanzibar: 15
Thailand (Last reviewed 20 July 2022) 7
Timor-Leste (Last reviewed 09 September 2022) 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 22 July 2022) 19
Turkey (Last reviewed 21 February 2022) 18
Turkmenistan (Last reviewed 01 August 2022) 15
Uganda (Last reviewed 05 September 2022) 18
Ukraine (Last reviewed 30 June 2022) 20
United Arab Emirates (Last reviewed 02 September 2022) 5
United Kingdom (Last reviewed 27 July 2022) 20
United States (Last reviewed 01 August 2022) NA
Uruguay (Last reviewed 25 August 2022) 22 (reduced 10% VAT rate applicable to certain goods and services).
Uzbekistan, Republic of (Last reviewed 01 August 2022) 15
Venezuela (Last reviewed 30 June 2022) 16
Vietnam (Last reviewed 28 July 2022) 10
Zambia (Last reviewed 01 June 2022) 16
Zimbabwe (Last reviewed 22 July 2022) 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.