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).
  • 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).

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

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.