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 07 February 2020) 20
Algeria (Last reviewed 22 November 2019) 19
Angola (Last reviewed 14 January 2020) 14 (VAT entered into force in Angola from 1 October 2019 onwards)
Argentina (Last reviewed 18 February 2020) 21
Armenia (Last reviewed 17 January 2020) 20
Australia (Last reviewed 20 December 2019) Goods and services tax: 10
Austria (Last reviewed 07 January 2020) 20
Azerbaijan (Last reviewed 11 February 2020) 18
Bahrain (Last reviewed 08 January 2020) 5
Barbados (Last reviewed 16 December 2019) 17.5
Belarus (Last reviewed 27 January 2020) 20
Belgium (Last reviewed 11 February 2020) 21
Bermuda (Last reviewed 10 February 2020) NA
Bolivia (Last reviewed 27 December 2019) 13
Bosnia and Herzegovina (Last reviewed 13 February 2020) 17
Botswana (Last reviewed 24 January 2020) 12
Brazil (Last reviewed 07 January 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 04 February 2020) 20
Cabo Verde (Last reviewed 10 January 2020) 15
Cambodia (Last reviewed 08 January 2020) Taxable supply in Cambodia: 10;
Taxable supply for export: 0
Cameroon, Republic of (Last reviewed 23 January 2020) 19.25
Canada (Last reviewed 16 December 2019) Combined federal and provincial/territorial sales taxes range from 5% to 15%.
Cayman Islands (Last reviewed 07 January 2020) NA
Chad (Last reviewed 04 February 2020) 18
Chile (Last reviewed 29 January 2020) 19
China, People's Republic of (Last reviewed 30 December 2019) 13, 9, or 6 depending on the types of goods and services
Colombia (Last reviewed 05 February 2020) 19
Congo, Democratic Republic of the (Last reviewed 29 January 2020) 16
Congo, Republic of (Last reviewed 31 December 2019) 18.90 (18% VAT + 5% surtax)
Costa Rica (Last reviewed 20 December 2019) 13
Croatia (Last reviewed 20 February 2020) 25
Cyprus (Last reviewed 05 February 2020) 19
Czech Republic (Last reviewed 09 January 2020) 21
Denmark (Last reviewed 19 February 2020) 25
Dominican Republic (Last reviewed 08 January 2020) 18
Ecuador (Last reviewed 10 February 2020) 12
Egypt (Last reviewed 16 January 2020) 14
El Salvador (Last reviewed 20 December 2019) 13
Equatorial Guinea (Last reviewed 26 February 2020) 15
Estonia (Last reviewed 03 January 2020) 20
Fiji (Last reviewed 27 January 2020) 9
Finland (Last reviewed 29 December 2019) 24
France (Last reviewed 16 September 2019) Turnover tax: 20
Gabon (Last reviewed 04 February 2020) 18
Georgia (Last reviewed 15 January 2020) 18
Germany (Last reviewed 10 January 2020) 19
Ghana (Last reviewed 06 February 2020) 12.5
Gibraltar (Last reviewed 12 February 2020) NA
Greece (Last reviewed 28 January 2020) 24
Greenland (Last reviewed 09 January 2020) NA
Guatemala (Last reviewed 23 January 2020) 12
Guernsey, Channel Islands (Last reviewed 06 January 2020) NA
Guyana (Last reviewed 10 February 2020) 14
Honduras (Last reviewed 10 January 2020) Sales tax: 15
Hong Kong SAR (Last reviewed 30 December 2019) NA
Hungary (Last reviewed 15 January 2020) 27
Iceland (Last reviewed 05 February 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 20 December 2019) 10
Iraq (Last reviewed 24 November 2019) Sales tax: Varies by good/service (see Iraq's corporate tax summary).
Ireland (Last reviewed 04 February 2020) 23
Isle of Man (Last reviewed 09 January 2020) 20
Israel (Last reviewed 25 January 2020) 17
Italy (Last reviewed 14 February 2020) 22
Ivory Coast (Côte d'Ivoire) (Last reviewed 13 February 2020) 18
Jamaica (Last reviewed 01 January 2020) General consumption tax: 16.5
Japan (Last reviewed 27 December 2019) Consumption tax: 8
Jersey, Channel Islands (Last reviewed 07 January 2020) Goods and Services Tax (GST): 5
Jordan (Last reviewed 12 December 2019) Sales tax: 16
Kazakhstan (Last reviewed 27 December 2019) 12
Kenya (Last reviewed 26 February 2020) 16
Korea, Republic of (Last reviewed 02 December 2019) 10
Kosovo (Last reviewed 14 February 2020) 18
Kuwait (Last reviewed 12 January 2020) NA
Kyrgyzstan (Last reviewed 14 January 2020) 12
Lao PDR (Last reviewed 06 February 2020) 10
Latvia (Last reviewed 10 January 2020) 21
Lebanon (Last reviewed 09 January 2020) 11
Libya (Last reviewed 22 November 2019) NA
Liechtenstein (Last reviewed 20 December 2019) 7.7
Lithuania (Last reviewed 04 February 2020) 21
Luxembourg (Last reviewed 16 January 2020) 17
Macau SAR (Last reviewed 13 January 2020) NA
Madagascar (Last reviewed 04 February 2020) 20
Malawi (Last reviewed 04 March 2020) 16.5
Malaysia (Last reviewed 13 January 2020) Sales tax: 10;
Service tax: 6
Malta (Last reviewed 28 February 2020) 18
Mauritius (Last reviewed 14 January 2020) 15
Mexico (Last reviewed 21 January 2020) 16
Moldova (Last reviewed 14 February 2020) 20
Mongolia (Last reviewed 30 December 2019) 10
Montenegro (Last reviewed 13 February 2020) 21
Morocco (Last reviewed 06 September 2019) 20
Mozambique (Last reviewed 16 December 2019) 17
Myanmar (Last reviewed 22 January 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 13 December 2019) 15
Netherlands (Last reviewed 19 December 2019) 21
New Zealand (Last reviewed 16 December 2019) Goods and services tax (GST): 15
Nicaragua (Last reviewed 08 December 2019) 15
Nigeria (Last reviewed 28 January 2020) 5% to be increased to 7.5% effective 1 February 2020
North Macedonia (Last reviewed 03 March 2020) 18
Norway (Last reviewed 30 January 2020) 25
Oman (Last reviewed 26 April 2020) NA
Pakistan (Last reviewed 31 December 2019) 17
Palestinian territories (Last reviewed 12 January 2020) 16
Panama (Last reviewed 31 December 2019) Movable goods and services transfer tax: 7
Papua New Guinea (Last reviewed 17 December 2019) Goods and services tax: 10
Paraguay (Last reviewed 11 February 2020) 10
Peru (Last reviewed 27 January 2020) 18
Philippines (Last reviewed 31 December 2019) 12
Poland (Last reviewed 19 December 2019) 23
Portugal (Last reviewed 13 January 2020) 23
Puerto Rico (Last reviewed 04 February 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 05 March 2020) 19
Russian Federation (Last reviewed 31 December 2019) 20
Rwanda (Last reviewed 22 January 2020) 18
Saint Lucia (Last reviewed 03 January 2020) 12.5
Saudi Arabia (Last reviewed 27 December 2019) 5
Senegal (Last reviewed 29 January 2020) 18
Serbia (Last reviewed 13 February 2020) 20
Singapore (Last reviewed 06 February 2020) Goods and services tax: 7
Slovak Republic (Last reviewed 04 February 2020) 20
Slovenia (Last reviewed 10 January 2020) 22
South Africa (Last reviewed 13 December 2019) 15
Spain (Last reviewed 31 December 2019) 21
Sri Lanka (Last reviewed 17 February 2020) 8
Swaziland (Last reviewed 21 April 2020) 15
Sweden (Last reviewed 14 January 2020) 25
Switzerland (Last reviewed 31 December 2019) 7.7
Taiwan (Last reviewed 18 February 2020) 5% to general industries
Tajikistan (Last reviewed 14 January 2020) 18
Tanzania (Last reviewed 22 November 2019) 18
Thailand (Last reviewed 14 January 2020) 7
Timor-Leste (Last reviewed 12 February 2020) Sales tax on imported goods: 2.5;
Sales tax on other goods: 0
Trinidad and Tobago (Last reviewed 04 February 2020) 12.5
Tunisia (Last reviewed 07 February 2020) 19
Turkey (Last reviewed 22 January 2020) 18
Turkmenistan (Last reviewed 22 January 2020) 15
Turks and Caicos Islands (Last reviewed 13 January 2020) NA
Uganda (Last reviewed 13 December 2019) 18
Ukraine (Last reviewed 27 December 2019) 20
United Arab Emirates (Last reviewed 04 February 2020) 5
United Kingdom (Last reviewed 27 January 2020) 20
United States (Last reviewed 14 January 2020) NA
Uruguay (Last reviewed 29 December 2019) 22 (reduced 10% VAT rate applicable to certain goods and services).
Uzbekistan, Republic of (Last reviewed 28 April 2020) 15
Venezuela (Last reviewed 20 February 2020) 16
Vietnam (Last reviewed 31 January 2020) 10
Zambia (Last reviewed 14 February 2020) 16
Zimbabwe (Last reviewed 22 November 2019) 15 (to be reduced to 14.5% effective 1 January 2020)

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.