International VAT and GST rates

Below is a summary of the standard and reduced VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world

2022 VAT and GST rate changes

Find out the main 2022 VAT and GST rate changes announced from around the world.


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A

Afghanistan VAT rates

RateTypeWhich goods or services
10%StandardBusiness Receipts Tax
2%ReducedBusiness Receipts Tax

Albania VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
6%ReducedHotel accommodation and services

Algeria VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services
14%ReducedVarious basic goods
9%ReducedGoods and services relating to agriculture; production and distribution of sugar and edible oils; goods and services relating to shipping; certain iron and steel products; internet services; electronic services (including downloads or streaming media; e-learning; e-books; cloud-based software and memory storage; online gambling and apps); construction; services relating to tourism, catering and restaurants; tourist travel and car rentals
0%ReducedExports and associated services
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Andorra VAT rates

RateTypeWhich goods or services
9.5%HigherBanking and financial services
4.5%StandardAndorra's VAT system is the General Indirect Tax or IGI (L'Impost General Indirecte)
1%ReducedFoodstuffs (excluding alcoholic beverages); water; private tuition; books, newspapers and magazines
0%ZeroMedicines; hospital services and healthcare; veterinary services; lease of buildings for private use

Angola VAT rates

RateTypeWhich goods or services
14%StandardVAT replaced 10% Consumption Tax Oct 2019

Anguilla VAT rates

RateTypeWhich goods or services
0% No VAT regime

Argentina VAT rates

RateTypeWhich goods or services
27%HigherSupply of telecoms, water, electricity and gas not used exclusively in a dwelling
21%StandardAll other taxable goods and services
10.5%ReducedMedical; much construction work; fruit, pulses, vegetables and meat; public and taxi transport. Reduced VAT rate applies to certain electronic goods produced in the Tierra del Fuego Special Economic Zone
2.5%ReducedImport or supply of certain printed or digital newspapers and magazines; advertising services to certain printed or digital newspapers and magazines
0%ZeroExports

Aruba VAT rates

RateTypeWhich goods or services
6%StandardCombined Turnover and Health Tax
3%StandardTurnover tax
3%ReducedHealth Tax

Australia GST rates

RateTypeWhich goods or services
10%StandardGoods and Services Tax (GST)

Austrian Covid-19 VAT rate cuts

Austria has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnded
Non-Alcoholic beverages20%10%01 Jul 202031 Dec 2021
Hospitality, Culture, some print10%5%01 Jul 202031 Dec 2021

Austria VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
13%ReducedDomestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use
10%ReducedFoodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants (ex all beverages); cut flowers and plants for food production; some agricultural supplies; writers and composers
0%ZeroIntra-community and international transport (excluding road and rail); hotel accommodation

Azerbaijan VAT rates

RateTypeWhich goods or services
18%StandardAll other taxable goods and services
0%ZeroExports and international transportation

B

Bahamas VAT rates

RateTypeWhich goods or services
12%StandardAll other taxable goods and services
0%ZeroExports and certain related supplies (including certain international financial and professional services)

Bahrain VAT rates

RateTypeWhich goods or services
5%StandardAll other supplies of goods or services, including imports, in accordance with the Unified VAT Agreement
0%ZeroBasic foodstuffs; domestic and international transport; new properties; healthcare; exports of goods and services; high-value metals; oil and gas; education; and medicine and medical equipment
0%ExemptSale and lease of real estate; and financial services

Bangladesh VAT rates

RateTypeWhich goods or services
15%StandardAll other supplies of goods or services
10%ReducedAdvertising; rented shops (above 300 square metres)
7.5%ReducedSome commercially rented space and machinery
5%ReducedDomestic electricity supply
4.5%ReducedLegal advisory services; audit services; printing
2.25%ReducedHospital and cleaning services; advanced trade rate on imported items
1.5%ReducedLand development
0%ZeroExports

Barbados VAT rates

RateTypeWhich goods or services
22%HigherCell phone services
17.5%StandardAll other supplies of goods or services
10%ReducedCertain tourism services and accommodation
0%ZeroExports; certain imported goods; some food items, some agriculture and fishery inputs; computer equipment; some tourism and travel related supplies

Belarus VAT rates

RateTypeWhich goods or services
20%StandardAll taxable goods and services

Belgium VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
12%ReducedSome foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use
6%ReducedSome foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (including e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accommodation; admission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles (cars for the disabled); some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production; writers and composers; firewood; restaurants and catering (all beverages excluded)
0%ZeroSome daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)

Bermuda VAT rates

RateTypeWhich goods or services
0% No VAT regime

Bolivia VAT rates

RateTypeWhich goods or services
13%StandardAll other taxable goods and services, VAT is on gross amount, and so effective rate is 14.94%
0%ZeroMining cooperatives and small private mining companies with state contracts, exports; physical books
0%ExcemptFinancial services; tourism services for non-residents

Bosnia and Herzegovina VAT rates

RateTypeWhich goods or services
17%StandardAll other taxable goods and services
0%ZeroExports and related services

Brazil VAT rates

RateTypeWhich goods or services
17%StandardStandard state-level VAT or ICMS varies from 17% to 25% depending on the state and the type of goods and services
12%ReducedReduced ICMS rate on inter-state supplies
7%ReducedReduced ICMS rate on designated remote states transactions
2-5% Local Municipal Service Tax ISS 
1.65-7.6% Federal Gross Revenue Tax PIS
0% ICMS rate on e-commerce

Bulgaria Covid-19 VAT rate cuts

Bulgaria has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Hospitality, restaurants, cafes and books21%10%01 Jul 202031 Dec 2020

Bulgaria VAT rates

RateTypeWhich goods or services
20%StandardAll other supplies of goods or services
9%ReducedHotel accommodation
0%ZeroIntra-community and international transport

C

Cameroon VAT rates

RateTypeWhich goods or services
19.5%StandardAll other taxable goods and services, including imports
0%ExemptExports; agricultural goods; mining products; interest; newspapers; health care and bank interest

Canada GST, PST and QST rates

 
ProvinceTypeRateProvincial sales taxFederal GST
AlbertaGST5%0%5%
British ColumbiaGST + PST12%7%5%
ManitobaGST + PST12%7%5%
New BrunswickHST15%10% 5%
NewfoundlandHST15%10%5%
Northwest TerritoriesGST5%0%5%
Nova ScotiaHST15%10%5%
OntarioHST13%8%5%
Prince Edward IslandHST15%10%5%
QuebecGST + QST14.98%9.975%5%
SaskatchewanGST + PST11%6%5%
YukonGST5%0%5%
AllZero0%GST zero rated for exports and associated services; some financial services; food and agriculture; medical goods and services

Cape Verde VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services

Chile VAT rates

RateTypeWhich goods or services
19%StandardAll taxable goods; there are additional taxes ranging from 15% to 50%

China VAT rates

RateTypeWhich goods or services
13%StandardAll other taxable goods and services
9%StandardRetail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistic
6%StandardFinancial services and insurance; telephony and internet data; IT; technology; consulting
3% Chinese National Education Tax
2% Chinese Local Education Taxes
7%,5%, 1% City Maintance & Construction
3% Construction services
3%ReducedFor small-sized enterprises
1%-56%LuxuryConsumption tax applies to prescribed nonessential and luxury or resource-intensive goods (including alcohol, luxury cosmetics, fuel oil, jewellery, motorcycles, motor vehicles, petrol, yachts, golf products, luxury watches, disposable wood chopsticks, tobacco, certain cell and coating products), and it mainly affects companies involved in producing or importing these goods. The tax is calculated based on the sales value of the goods, the sales volume or a combination of the two. The proportional consumption tax rate is from 1% to 56% on the sales revenue of the goods. Exports are exempt.

Colombia VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services 
5%ReducedReduced rate includes: certain sales of new real estate; cotton; timber; certain foodstuffs; agricultural supplies; agricultural insurance; medical insurance; electric and hybrid vehicles; cleaning; coffee
0%ZeroExports; livestock; meat; certain foodstuffs; sales of tourism packages to foreign visitors; certain books and magazines; some military and police equipment; sales to Colombian free trade zones

Cook Islands VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services 
0%ZeroExports and associated services

Costa Rica Covid-19 VAT rate cuts

Costa Rica has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Standard rate13%9%TBCTBC
Live and cultural event tickets13%7%TBCTBC
Tourism13%0%1 Jul 202030 Jun 2021

Costa Rica VAT rates

RateTypeWhich goods or services
13%StandardAll other taxable goods and services 
10%ReducedTimber supplies
5%ReducedResidential electricity consumption; restaurants

Croatia Covid-19 VAT rate changes

SupplyOld rateNew rateImplementation dateEnd date
Basic foodstuffs25%13%TBCTBC

Croatia VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services 
13%ReducedSome foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accommodation; café, restaurant and hotel services (excluding alcohol); some agricultural inputs; certain undertaker and cremation services supplies; children’s car seats; electricity supply; some writers and composers services; some domestic waste collection
5%ReducedSome foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (including e-books); daily newspapers (with less than 50% advertising content); scientific periodicals; admission to cinema
0%ZeroIntra-community and international transport (excluding road and rail)

Curacao Verde VAT rates

RateTypeWhich goods or services
5%StandardTurnover tax

Cyprus Covid-19 VAT rate cuts

Cyprus has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Hotels, accommodation, hospitality, restaurants, cafes and public transport9%5%01 Jul 202010 Jan 2021

Cyprus VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services; land transactions for business use
9%ReducedDomestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes
5%ReducedCertain foodstuffs; non-alcoholic beverages; water supplies; pharmaceutical products; medical equipment for disabled persons; children’s car seats; certain passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; use of sporting facilities; domestic waste collection; hairdressing; some undertaker and cremation services; LPG (in cylinders); take away food (excluding soft drinks and alcoholic beverages); social housing; cut flowers for food production; waste and waste water treatment; works of art, collectors items and antiques; certain services on intracommunity flights
0%ZeroIntra-community and international transport; goods purchased on international flights

Czech Republic Covid-19 VAT rate cuts

Czech Republic has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Accommodation; sports and cultural activities15%10%01 Jul 202031 Dec 2020

Czech Republic VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
15%ReducedFoodstuffs (excluding essential child nutrition and gluten-free food); non-alcoholic beverages; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accommodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services; firewood; some pharmaceuticals; some domestic waste collection and street cleaning; treatment of waste and waste water; food provided in restaurants and cafes; cut flowers and plants for decorative use; writers, composers and food production
10%ReducedFoodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (including e-books)
0%ZeroIntra-community and international transport

D

Denmark VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services
0%ZeroNewspapers and journals (published more than once a month); intra-community and international transport

Djibouti VAT rates

RateTypeWhich goods or services
10%-to 33% Sales Tax

Dominica VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
10%ReducedHotel accommodation

Dominican Republic VAT rates

RateTypeWhich goods or services
18%StandardAll other taxable goods and services
13%ReducedBasic foodstuffs

Dubai VAT rates

RateTypeWhich goods or services
0% No VAT

E

Ecuador VAT rates

RateTypeWhich goods or services
12%StandardAll other taxable goods and services
0%ZeroResidential rents; land and water transport; electricity and water supplies; exports and associated transport; some basic foods; agricultural supplies; medicine and medical services; books and education; aircraft; hybrid vehicles

Egypt VAT rates

RateTypeWhich goods or services
14%StandardAll other taxable goods and services and imports
5%ReducedCapital equipment used by taxable businesses; basic foodstuffs; agricultural supplies; construction of new properties; consulting services; and oil products
0%ZeroExports and related services
0%ExemptFinancial services; medical supplies; healthcare; public broadcasting; education; domestic energy; basic foodstuffs; and the sale and leasing of real estate

Estonia VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
9%ReducedCertain pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation
0%ZeroIntra-community and international transport

Ethiopia VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
0%ZeroExports and associated services

F

Fiji VAT rates

RateTypeWhich goods or services
9%StandardAll other taxable goods and services
10% Service Turnover Tax Jan 2016

Finland VAT rates

RateTypeWhich goods or services
24%StandardAll other taxable goods and services
14%ReducedFoodstuffs (excluding live animals); some agricultural supplies; restaurants and catering services (excluding alcoholic beverages); soft drinks; take away food; cut flowers and plants for food production
10%ReducedPharmaceutical products; domestic passenger transport; books (including e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport
0%ZeroPrinting services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins; certain works of art, collectors items and antiques

France VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; certain non-alcoholic beverages; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services ;admission to amusement parks (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accommodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs (except supply of alcoholic beverages); cut flowers and plants for decorative use; writers and composers etc; some social housing; some works of art, collectors items and antiques
5.5%ReducedSome foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production; sanitary protection for women
2.1%ReducedSome pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
0%ZeroIntra-community and international transport (excluding road and inland waterways)

G

Germany VAT rates

RateTypeWhich goods or services?
19%StandardAll other taxable goods and services
7%ReducedSome foodstuffs, water supplies (excluding bottled water), medical equipment for disabled persons, certain domestic passenger transport, intra-community and international passenger transport for certain road, rail, and inland waterway transportation, books (excluding books whose content is harmful to minors), e-books, audiobooks, newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising), admission to cultural events, writers and composers, some agricultural inputs, short-term hotel accommodation, certain admission to sports events, social services, medical and dental care, firewood, some timber for industrial use, takeaway food, cut flowers and plants for decorative use and food production, taxation of some gold coins and jewelry.
0%ZeroIntra-community and international transport (excluding road and rail and some inland waterways transport)

Ghana VAT rates

RateTypeWhich goods or services
12.5%StandardAll other taxable goods and services
5%ReducedHealth and Education Levy since Aug 2018
3%ReducedFlat-rate scheme for small entrepreneurs

Gibraltar VAT rates

RateTypeWhich goods or services
0%StandardNo VAT regime

Greek Covid-19 VAT rate cuts

Greece has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Transport, coffee, non-alcoholic beverages, cinemas and tourist services24%13%01 Jun 202030 Apr 2021

Greece VAT rates

RateTypeWhich goods or services
24%StandardAll other taxable goods and services
13%ReducedSome foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation (bed and breakfast); certain social services; restaurant and catering (other than entertainment centres); services for boarding schools; structures for disabled persons; structures providing accommodation for mentally disabled persons, people with mental disorders and drug users
6%Reduced
Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating
0%ZeroIntra-community and international air and sea transport

Guam VAT rates

RateTypeWhich goods or services
2%StandardSales Tax from 1 Oct 2018

Guinea VAT rates

RateTypeWhich goods or services
14%StandardAll taxable goods and services

Guyana VAT rates

RateTypeWhich goods or services
14%StandardAll taxable goods and services

H

Honduras VAT rates

RateTypeWhich goods or services
18%StandardHigher VAT rate on: alcohol; tobacco; fizzy drinks
15%StandardSales Tax

Hungary VAT rates

RateTypeWhich goods or services
27%StandardAll other taxable goods and services
18%ReducedCertain foodstuffs; some take away food; admission to certain open-air concerts
5%ReducedCertain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons (excluding repair); books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies of new buildings; restaurant and catering services (food prepared on site and non-alcoholic beverages); internet access services; certain writers and composers services; accommodation services from hotels, B&B and house sharing
0%ZeroIntra-community and international transport

I

Iceland VAT rates

RateTypeWhich goods or services
24%StandardAll other taxable goods and services
11%ReducedHotel accommodation and services; newspapers; foodstuffs; travel agents; and passenger transport; e-books
0%ZeroExports; ships and aircraft; and export services
0%ExemptFinancial services; residential property leases; education; public transport; cultural and sporting events; and postal services

India GST rates

RateTypeWhich goods or services
28%HigherConsumer durables, Air Conditioning, Automobiles, Cement, Chocolate, Accommodation above Rs 7,500
18%Standard

Telephony, Banking, Insurance, Accommodation between Rs 2,500 and Rs 7,499 per night, Restaurants with alcohol license, Entrance to Cultural and Entertainment events, Capital Goods, Heavily Processed Foods; Cinema tickets; TVs, Video cameras; Games consuls; Frozen vegetables and Engine parts

12%StandardRestaurants (non-air conditioned), Business Class air travel, Construction Intellectual Property temporary transfers, Dried Fruit, Confectionery. Frozen meat, other foodstuffs, Mobile phones, Accommodation between 1,000 and Rs 2,499 per night
5%ReducedPrivately-provided Transport including Car Sharing, Advertising, Sugar, Tea and Coffee, Cooking Oil, Medicine
0%ReducedBasic foods, including: fish, meat, dairy, vegetables, bread, salt. Postal services. Books and newspapers. Accomodiation below Rs 999 per night

Indonesia VAT rates

RateTypeWhich goods or services
10%StandardAll other taxable goods and services
0%ZeroExports; capital manufacturing equipment; and construction services
0%ExemptPrinted books; medical supplies; real estate; domestic energy; livestock; and agriculture products

Iran VAT rates

RateTypeWhich goods or services
9%StandardAll taxable goods and services
12%Higher (1)Cigarette and tobacco products
20%Higher (2)Gasoline (petroleum), kerosene and jet fuel (for airplanes)

Ireland Covid-19 VAT rate changes

Ireland has announced a temporary Value Added Tax rate cut from 23% to 21%. The measure will come into place on 1 September 2020 until 28 February 2021.

SupplyOld rateNew rateImplementation dateEnd date
Standard rate23%21%01 Sep 202028 Feb 2021
Tourism and hospitality services13.5%9%01 Nov 202031 Dec 2021

Ireland VAT rates

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
13.5%ReducedCertain foodstuffs; some pharmaceutical products; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste and waste water; minor repairs of bicycles, shoes and leather goods and household linen; supplies of natural gas, electricity and district heating; heating oil; firewood; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; health studio services; tourism services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use; concrete and concrete blocks; some books; admission to amusement parks; hotel accommodation; restaurant and catering (excluding beverages); hairdressing; take-away food; bars and cafes
9%ReducedCertain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications
4.8%ReducedLivestock intended for use in the preparation of foodstuffs; some agricultural supplies
0%ZeroSome foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production; supplies of seeds and plants for use in food production; some books; childrens’ nappies

Israel VAT rates

RateTypeWhich goods or services
17%StandardAll other taxable goods and services
7.5%ReducedPayroll tax on wages in lieu of VAT for non-profit organisations
17% Payroll tax on wages in lieu of VAT for financial institutions
0%ZeroExports; some tourism services; sale of fruit and vegetables
0%ExemptFinancial services, certain real estate sales and leasings, diamonds and precious metals, not-for-profit organisations

Italy VAT rates

RateTypeWhich goods or services
22%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work on new buildings; some supplies of new buildings (non-luxurious); some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production
5%ReducedSome foodstuffs; some social services; certain passenger transport
4%ReducedSome food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number (ISBN) ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings (for first housing); supplies of new buildings (for first housing)
0%ZeroIntra-community and international transport

J

Jamaica General Consumption Tax (GCT) rates

15%StandardAll other taxable goods and services

10% 

GARTHotel accommodation

25% 

Telephone call taxTelephony services
0%ZeroAgricultural supplies
0%ExemptBasic foodstuffs, medical supplies, financial services, transportation and limited contruction

Japan Consumption Sales Tax

RateTypeWhich goods or services
10%StandardConsumption tax (since 1 Oct 2019 when rate increased from 8%)
8%ReducedBasic foodstuffs
0%ZeroExports and some services provided to non-residents

Jersey VAT rates

RateTypeWhich goods or services
5%StandardGST (since June 2011)
0%ZeroExports, international services, medicines, housing sales, transfers or leases

Jordan VAT rates

RateTypeWhich goods or services
16%Standard 
8%Reduced 

K

Kazakhstan VAT rates

RateTypeSupplies

12%

StandardAll goods and services not subject to zero rating or exempt status. Imports.
0%ZeroExports; international transport services; oil.
ExemptExemptLand and residential real estate; financial services; entrance to cultural and sporting events; medical; education.

Kenya VAT rates

RateTypeWhich goods or services
16%StandardAll other supplies of goods, services and imports
0%ZeroExports of goods and services; international passenger transport; certain petroleum supplies
0%ExemptCertain agricultural supplies; financial services; medical supplies; tour operator services; entrance to national parks; domestic passenger transport; medical; education and training; residential property; betting and gaming; domestic water
3%Turnover Tax Turnover Tax on any business below the VAT registration threshold

Kosovo VAT rates

RateTypeWhich goods or services
18%StandardAll taxable goods and services
8%Reduced 

Kuwait VAT rates

RateTypeWhich goods or services
0% No VAT regime

Kyrgyzstan VAT rates

RateTypeWhich goods or services
12%StandardAll taxable goods and services

L

Latvia VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
12%ReducedFood products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating
5%ReducedA range of locally produced vegetables and fruit
0%ZeroIntra-community and international transport

Lebanon VAT rates

RateTypeWhich goods or services
11%StandardAll taxable goods and services

Liberia GST rates

RateTypeWhich goods or services
10%HigherHotels; gambling; travel services and international travel
7%StandardGoods & Services Tax (a turnover tax on limited range of services)
7%AdditionalTelecoms Surtax on top of 7% GST

Lithuania VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
9%ReducedSome domestic passenger transport; hotel accommodation; district heating; books (excluding e-books); firewood
5%ReducedPharmaceutical products; medical equipment for disabled persons; newspapers and periodicals (some exceptions)
0%ZeroIntra-community and international transport

Luxembourg VAT rates

RateTypeWhich goods or services
16%StandardAll other taxable goods and services
14%ReducedCertain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit
8%ReducedCleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques
3%ReducedFoodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; certain books (including e-books); certain newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services; some writers and composers services (royalties); raw wool; treatment of waste and waste water; some goods and services for consumption on-board passenger transport; some works of art, collectors items and antiques
0%ZeroIntra-community and international transport

M

Macedonia VAT rates

RateTypeWhich goods or services
18%StandardAll taxable goods and services

Madagascar VAT rates

RateTypeWhich goods or services
20%StandardAll taxable goods and services

Malawi VAT rates

RateTypeWhich goods or services
16.5%StandardAll taxable goods and services

Malaysian Covid-19 SST rate cuts

Malaysia has temporarily cut service taxes to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Service Tax on Hotels6%0%30 Mar 202030 Jun 2021
Tourism TaxRM10RM001 Jul 202030 Jun 2021

Malaysia SST rates

RateTypeWhich goods or services
10%StandardGoods SST on goods is charged throughout the B2B chain to the final consumer and is not deductible by tax payers. This includes a liability on imported goods – a low-value exemption may apply
6%StandardServices SST on services is only due when supplied to the non-tax registered final consumer. Services liable include: Restaurants; Hotels and accommodation; Car hire, rental and repair; Domestic flights; Insurance; Credit cards; Legal and accounting; Business consulting; Electricity; Telecoms, pay-TV; Digitial supplies; Imported and exported services are exempted
5%ReducedBasic foodstuffs; petroleum oils; construction materials; IT, telecommunications and printing hardware and materials; and timepieces. Oil and petroleum are subject to quantity-based rates

Malta VAT rates

RateTypeWhich goods or services
18%StandardAll other taxable goods and services
7%ReducedHotel accommodation; use of sporting facilities
5%ReducedMedical equipment for disabled persons; books (including e-books); newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity
0%ZeroSome supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; live animals for human consumption; intra-community and international transport; domestic passenger transport (excluding road); cut flowers and plants for food production

Mauritius VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
0%ZeroWheat, flour and related products; exports and associated services

Mexican Covid-19 VAT rate cuts

Mexico is to consider temporarily cuting VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Standard rate16%10%TBCTBC

Mexico VAT rates

RateTypeWhich goods or services
16%StandardAll other taxable goods and services
8%ReducedVAT at Southern and Northern border regions
0%ZeroExports; certain basic foodstuffs such as milk, wheat, meat and corn; medicine; some agricultural services

Moldova VAT rates

RateTypeWhich goods or services
20%StandardAll taxable goods and services

Monaco VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedCertain pharmaceutical products; water; restaurants; take-away food; hotels; transportation of passengers; some types of real estate renovations
5.5%ReducedProducts and services for the disabled; books (including e-books); most food and drink products; energy
2.1%ReducedCertain medicines; newspapers
0%ZeroExports and related services

Montenegro Covid-19 VAT rate cuts

Montenegro has temporarily reduced the VAT rate to 7% for restaurants, cafes and catering services.

SupplyOld rateNew rateImplementation dateEnd date
Restaurants, cafes and catering services21%7%04 Aug 202031 Aug  2021

Montenegro VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
7%ReducedBasic foodstuffs; public transport; hotel and other tourist accommodation; certain medicines
0%ZeroExports and related services

Morocco VAT rates

VAT RateSupplies
20% standardAll supplies of goods, services and imports not entitled to reduced or full exemptions.
14% reducedDomestic transportation (excluding train)
10% reducedBanking; hotel and restaurant (excluding alcohol); oil and other petroleum products
7% reducedPublic supplies of water and electricity; medicines and pharmaceuticals
0%Exemption with credit - Exports of goods and services; agriculture supplies;

Exempt

Exempt without credit – basic foodstuffs; newspapers and books

N

Namibia VAT rates

RateTypeWhich goods or services
15%StandardAll taxable goods and services

Nepal VAT rates

RateTypeWhich goods or services
15%StandardAll taxable goods and services

Netherlands VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
9%ReducedFoodstuffs (excluding foodstuffs for animal consumption); some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production; some works of art, collectors items and antiques
0%ZeroTaxation of gold coins; intra-community and international passenger transport by air and sea

New Zealand GST rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
9%ReducedHotel accommodation on long term basis (longer than 4 weeks)
0%ZeroExports and related services; financial services; land transactions; international transportation.
0%ExemptFinancial services, real estate, precious metals

Nigeria VAT rates

RateTypeWhich goods or services
7.5%StandardAll taxable goods and services
0%ZeroZero rate applies to goods and services including: non-oil exports; commercial aircraft and spare part imports; certain humanitarian initiatives; machinery and equipment used in the solid minerals sector; exports; agricultural equipment; commercial vehicles; basic foodstuffs; postal; residential rents; medical and pharmaceutical supplies; education and related materials; a limited range of financial services; books and newspapers

Norwegian Covid-19 VAT rate cuts

Norway has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Cinema, hotels, public transport12%6%01 Apr 202031 Dec 2020

Norway VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services
15%ReducedFoodstuffs and beverages
11.1%ReducedSupply of raw fish
6%ReducedCertain cultural and sporting activities; transport services
0%ZeroE-books

O

Oman VAT rates

RateTypeWhich goods or services
5% (1 April 2021)Standard
All other taxable goods and services
0%Zero ratedExports of goods or services; Certain financial services; Education
0%ExemptCertain financial services; basic foodstuffs; rent; healthcare

P

Pakistan sales tax rates

Rate

Supplies

17%Goods: supplies of goods, including imports. There is an additional 1% levied where the customer is a non-Sales Tax registered consumer.
16%, 15% and 13%Services: banking; construction; shipping; telecoms (17%); advertising; specialist advice and consulting; outsourced businesses services; event organisation and related services; temp or contract employees; hotel and restaurants.
10%, 8%, 5%, 3%Local imports and produce for export. Sugar. Certain plant and machinery.
18.5% to 25%Various other specific supplies, including metals, chemicals and petroleum products
0%Exports; office stationery 
ExemptPharmaceuticals; books and newspapers; agriculture produce; medical supplies

Panama VAT rates

RateTypeWhich goods or services
7%StandardAll other taxable goods and services, including imports
15%HigherTobacco products
10%HigherHotel and accommodation; alcoholic beverages
0%ZeroExports
0%ExemptOil-based products; basic foodstuffs; agricultural produce; medical and pharmaceuticals; education; bank and related commission on foreign currency; property leasing

Paraguay VAT rates

RateTypeWhich goods or services
10%StandardAll other taxable goods and services
5%ReducedFoodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services

Peru VAT rates

RateTypeWhich goods or services
18%StandardAll other taxable goods and services (16% state VAT + 2% municipal VAT)

Philippines VAT rates

RateTypeWhich goods or services
18%Higher"Amusement tax" on night clubs, bars, cabarets etc
12%StandardAll other taxable goods and services
0%ReducedExports; international shipping; passenger transport; renewable energy
0%ZeroSale or import of certain agricultural goods; passenger transport; domestic gas and water; financial services and insurance; medical supplies; real estate; newspapers and books

Poland VAT rates

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
8%ReducedMustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines
5%ReducedTropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above)
0%ZeroIntra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport

Portugal VAT rates

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
13%ReducedSome foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation
6%ReducedSome foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production; construction work on new buildings; some legal services; some goods for consumption on-board transportation; treatment of waste water; some works of art, collectors items and antiques
0%ZeroIntra-community and international passenger transport

Puerto Rico VAT rates

RateTypeWhich goods or services
11.5%StandardAll taxable goods and services (10.5% State Tax + 1% Municipal Tax)
4%ReducedSome professional services

Q

Qatar VAT rates

RateTypeWhich goods or services
0%StandardNo VAT regime

R

Romania VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services
9%ReducedFoodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies; some goods and services for consumption on-board transportation. 
5%ReducedSocial housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events; admission to amusement parks; hotel accommodation; restaurants and catering services (excluding some alcoholic beverages); take-away food; bars, cafes and nightclubs (excluding some alcoholic beverages); Residential properties
0%ZeroIntra-community and international passenger transport

Russian Federation VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
16.67%ReducedFoodstuffs; livestock; certain children’s supplies; medicine; water; books
0%ZeroExports and associated services; suburban rail passenger transport (until 2029)

S

Sao Tome and Principe VAT rates

RateTypeWhich goods or services
0%StandardNo VAT regime

Saudi Arabia Covid-19 VAT rate increases

Saudi Arabia has increased VAT due to the COVID-19 crisis.

SupplyOld rateNew rateImplementation dateEnd date
Standard Rate5%15%01 Jul 2020-

Saudi Arabia VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
0%ZeroExports of goods or services outside the Council Territory backed by evidence of the movement of the goods/services; Supplies within customs duty suspension zones; Exports of services include where the customer is not resident within the a Council Territory and/or the consumption does not take place within the Territory; International transport services of goods or passengers; Medical equipment and medicines and Investment precious metals

Serbia VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedBasic foodstuffs; utility services; tourism accommodation; live and cultural events; daily newspapers; farming supplies; textbooks and teaching aids
0%ZeroExports and associated transportation services

Seychelles VAT rates

RateTypeWhich goods or services
15%StandardFor businesses with a turnover above SR 5 million (since Jan 2013)

Singapore GST rates

RateTypeWhich goods or services
7%StandardGoods and Services Tax (GST) (since July 2007)
0%ZeroZero rating includes: international services; exports; supply and lease of certain aircraft; supply of certain tools

Slovakia VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation 
0%ZeroIntra-community and international passenger transport

Slovenia VAT rates

RateTypeWhich goods or services
22%StandardAll other taxable goods and services
9.5%ReducedFoodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings
5%ReducedE-books; printed books
0%ZeroIntra-community and international transport (excluding road transport)

South Africa VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
0%ZeroExports; agricultural supplies; residential lettings; road and rail transport; financial services; money lending; retirement and medical benefits; international transport.

South Korea VAT rates

RateTypeWhich goods or services
10%StandardAll other taxable goods and services
0%ZeroExports and associated transport services; finance and insurance services; services rendered overseas; some business support services

South Sudan VAT rates

RateTypeWhich goods or services
10%StandardOn medium and large businesses

Spain VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; some renovation and repair of private dwellings; agricultural supplies; hotel accommodation; restaurants and catering services; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; take away food; cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sporting events (amateur sporting events only); treatment of waste and waste water; admission to certain cultural services
4%ReducedSome foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services; some construction work on new buildings; some domestic care services
0%ZeroTaxation of some gold coins, ingots and bars; intra-community and international transport by air and sea

Sri Lanka VAT rates

RateTypeWhich goods or services
8%StandardAll taxable goods and services

St Lucia VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
7%ReducedHotel services

Suriname Sales Tax rates

RateTypeWhich goods or services
10%StandardGoods
8%ReducedServices

Sweden VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services
12%ReducedSome foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation; restaurant and catering services; some works of art, collectors items and antiques
6%ReducedDomestic passenger transport; books (including e-books); newspapers and some periodicals; admission to cultural events (excluding cinema); writers and composers; admission to sports events; use of sports facilities
0%ZeroMedicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport

Switzerland VAT rates

RateTypeWhich goods or services
7.7%StandardAll other taxable goods and services
3.7%ReducedHotel accommodation
2.5%ReducedFood and drink (except that provided in hotels); agricultural supplies; water; printed materials; medicines; cultural and sporting events
0%ZeroExports; supplies of goods and services to airlines

T

Taiwan VAT rates

RateTypeWhich goods or services
5%StandardAll other taxable goods and services
0%ZeroExports and related services; some goods and services associated with international transportation
0%ExemptBasic foodstuffs; sale of land; and a range of financial instruments
0.1%GBRTAgriculture
1%GBRTSmall enterprises; reinsurance premiums
5%GBRTFinancial services
15%GBRTEntertainment services at restaurants or nightclubs

Tanzania VAT rates

RateTypeWhich goods or services
18%StandardAll taxable goods and services

Thailand VAT rates

RateTypeWhich goods or services
7%StandardThe standard VAT rate is 6.3% which together with a municipal component gives a total effective rate of 7%
0%ZeroExports

Togo VAT rates

RateTypeWhich goods or services
18%StandardAll taxable goods and services

Trinidad and Tobago VAT rates

RateTypeWhich goods or services
12.5%StandardAll taxable goods and services

Tunisia VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services
13%ReducedReinsurance services; goods transportation
7%ReducedMedical and veterinarian services; paper for magazines and newspapers; tourism
0%ZeroExports and related services
0%ExemptBasic foodstuffs; some financial services; agriculture supplies; physical and electronic publishing; pharmaceuticals; loan interest; international transport

Turkish Covid-19 VAT rate cuts

Turkey VAT rates

RateTypeWhich goods or services
18%StandardE-books; all other taxable goods and services
8%ReducedCertain basic foodstuffs; pharmaceutical products; books (excluding e-books); medical products
1%ReducedNewspapers and magazines; some basic foodstuffs.
0%ZeroExports of goods and related services

U

Uganda VAT rates

RateTypeWhich goods or services
18%StandardAll taxable goods and services

Ukraine VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
7%ReducedPharmaceutical supplies
0%ZeroExports; international transportation

United Arab Emirates VAT rates

RateTypeWhich goods or services
5%StandardOn taxable supplies and imports
0%ZeroExports; International passenger transport; Import of precious metals; First supply (within 3 yrs of construction) residential properties; Crude oil and natural gas; Publicly provided education

United Kingdom Covid-19 VAT rate changes

United Kingdom has brought forward tax cuts and considers temporary UK VAT rate cut to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
E-books and online journals20%0%01 May 2020-
Hospitality and tourism including restaurants; cafes; pubs (ex alcohol); hospitality; hotels; B&B's; home rental; caravan and tent sites; hot take away food; theatres; circuses; amusement parks; concerts; museums; zoos; cinemas; and exhibitions. Note: served alcoholic drinks will not benefit from the cut.20%5%15 Jul 202031 Mar 2021

United Kingdom VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
5%ReducedChildren’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some renovation and repairs of private dwellings; some medical equipment for disabled persons
0%ZeroSome social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drink (some exceptions); take away food (if bought on the catering premises); cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies for disabled persons; domestic passenger transport; children's clothing and footwear; children’s diapers; live animals destined for human consumption; seed supplies; supply of animal feed; supplies of residential caravans and houseboats; some construction work on new buildings; some supplies of new buildings; sewerage services; motor cycle and bicycle helmets; commercial ship and aircraft stores; intra-community and international passenger transport; some gold ingots, bars and coins, women’s sanitary products

Uruguay VAT rates

RateTypeWhich goods or services
22%StandardAll other taxable goods and services
10%ReducedFoodstuffs; hotels and tourism; transport and diesel, agriculture; pharmaceutical products
0%ZeroExports and related services; residential electricity; some residential telephone charges; international event organisation

Uzbekistan VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
0%ZeroExports and international transportation services

V

Vanuatu VAT rates

RateTypeWhich goods or services
15%StandardAll other taxable goods and services
0%ZeroExports; services physically performed outside of Vanuatu; certain goods and services for educational establishments; approved aid projects

Venezuela VAT rates

RateTypeWhich goods or services
15%LuxuryRestaurant and bar services; telecom messaging services; rental of ships or aircraft for recreational use; imported high-value motor vehicles; gaming equipment
16%StandardAll other supplies of goods, services and imports
8%ReducedSome human and animal foodstuffs; domestic airlines; some professional services; construction
0%ZeroExports of goods and services
0%ExemptBasic foodstuffs; public education; books and newspapers; public transport; financial services; medicine; healthcare; domestic electricity; entrance to entertainment and cultural events

Vietnam VAT rates

RateTypeWhich goods or services
15%HigherLuxury goods
10%StandardAll other taxable goods and services
5%ReducedBasic foodstuffs; transport; medical equipment; agricultural production and services
0%ZeroOverseas construction; exports and associated services; agricultural equipment; fertilizers; animal feed

Z

Zambia VAT rates

RateTypeWhich goods or services
16%StandardAll other taxable goods and services

Zimbabwe VAT rates

RateTypeWhich goods or services
14.5%StandardAll other taxable goods and services