International VAT and GST rates for 2018

Below is a summary of the standard and reduced VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world. Review detailed 2018 EU VAT rates for the 28 member states.


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Afghanistan VAT rates

10% Standard
Business Receipts Tax
2% Reduced Business Receipts Tax

Albania VAT rates

20% Standard
 
6% Reduced Hotel accommodation and services

Algeria VAT rates

19% Standard
All other taxable goods and services.
14% Reduced Various basic goods.
9% Reduced Goods 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; construction; services relating to tourism, catering and restaurants; tourist travel and car rentals.
0% Zero Exports and associated services.

Andorra VAT rates

9.5% Higher
Banking and financial services
4.5% Standard Andorra's VAT system is the General Indirect Tax or IGI (L'Impost General Indirecte).
1% Reduced Foodstuffs (excluding alcoholic beverages); water; private tuition; books, newspapers and magazines.
0% Zero Medicines; hospital services and healthcare; veterinary services; lease of buildings for private use.

Angola VAT rates

10% Standard
Consumption Tax

Anguilla VAT rates

0%   No VAT regime
27% Higher
Supply of telecoms, water, electricity and gas not used exclusively in a dwelling.
21% Standard  
10.5% Reduced Medical; 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% Reduced Import or supply of certain printed or digital newspapers and magazines; advertising services to certain printed or digital newspapers and magazines.
0% Zero Exports

Aruba rates

6% Standard
Combined Turnover and Health Tax
3% Standard Turnover tax
3% Standard Health Tax
10% Standard
Goods and Services Tax (GST)
20% Standard
All other taxable goods and services.
13% Reduced Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; hotel accommodation; firewood; some agricultural supplies; wine production; cut flowers and plants for decorative use.
10% Reduced Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books (excluding 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.
0% Zero Intra-community and international transport (excluding road and rail).

Azerbaijan VAT rates

18% Standard
 
0% Zero Exports and international transportation.

Bahamas VAT rates

12% Standard
Since 1 July 2018
0% Zero Exports and certain related supplies (including certain international financial and professional services).
5% Standard
From 1 Janyuary 2019: All other supplies of goods or services, including imports, in accordance with the Unified VAT Agreement.
0% Zero Basic 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% Exempt Sale and lease of real estate; and financial services.

Bangladesh VAT rates

15% Standard
From 1 Janyuary 2019: All other supplies of goods or services, including imports, in accordance with the Unified VAT Agreement.
9% Reduced Advertising; rented shops (above 300 square metres).
6% Reduced Some commercially rented space and machinery.
5% Reduced Domestic electricity supply
4.5% Reduced Legal advisory services; audit services; printing.
2.25% Reduced Hospital and cleaning services; advanced trade rate on imported items.
1.5% Reduced Land development
0% Zero Exports

Barbados VAT rates

22% Higher
Cell phone services
17.5% Standard  
6% Reduced Certain tourism services and accommodation.
0% Zero Exports; certain imported goods; some food items, some agriculture and fishery inputs; computer equipment; some tourism and travel related supplies.

Belarus VAT rates

20% Standard
(since 1st Jan 2010)
21% Standard All other taxable goods and services.
12% Reduced Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use.
6% Reduced Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (excluding 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.
0% Zero Daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways).

Bermuda VAT rates

0%   No Vat

Bolivia VAT rates

13% Standard VAT is on gross amount, and so effective rate is 14.94%
0% Zero Mining cooperatives and small private mining companies with state contracts.

Bosnia and Herzegovina VAT rates

17% Standard  
0% Zero Exports and related services.
17% Standard Standard state-level VAT or ICMS varies from 17% to 25% depending on the state and the type of goods and services.
12% Reduced Reduced ICMS rate on inter-state supplies
7% Reduced Reduced ICMS rate on designated remote states transactions
2%   to 5% Local Municipal Service Tax ISS
1.65%   to 7.6% Federal Gross Revenue Tax PIS
0%   ICMS rate on e-commerce
20% Standard All other taxable goods and services.
9% Reduced Hotel accommodation
0% Zero Intra-community and international transport

5% Alberta 0% Provincial sales tax + 5% Federal GST
12% British Columbia
7% Provincial sales tax + 5% Federal GST
12% Manitoba
7% Provincial sales tax + 5% Federal GST
15% New Brunswick
10% Provincial sales tax + 5% Federal GST (combined 15% Harmonised sales tax)
15% Newfoundland
10% Provincial sales tax + 5% Federal GST (combined 15% Harmonised sales tax)
5% Northwest Territories
5% Federal GST
15% Nova Scotia
10% Provincial sales tax + 5% Federal GST (combined 15% Harmonised sales tax)
13% Ontario
8% Provincial sales tax + 5% Federal GST
15% Prince Edward Island
10% Provincial sales tax + 5% Federal GST (combined 15% Harmonised sales tax)
14.975%
Quebec
9.975% Provincial sales tax + 5% Federal GST
11% Saskatchewan
6% Provincial sales tax + 5% Federal GST
5% Yukon
5% Federal GST
0% Zero GST zero rated for exports and associated services; some financial services; food and agriculture; medical goods and services.

Cape Verde VAT rates

15% Standard  
19% Standard All taxable goods; there are additional taxes ranging from 15% to 50%
16% Standard All other taxable goods and services since 1 May 2018
10% Standard Retail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistic. Since 1 May 2018
6% Standard Financial services and insurance; telephony and internet data; IT; technology; consulting.
3%   Chinese National Education Tax
2%   Chinese Local Education Taxes
6%   City Maintance & Construction
3%   Construction services
19% Standard Since 1 January 2017
5% Reduced Reduced 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% Zero Zero VAT rate includes: exports; 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 Island VAT rates

15% Standard  
0% Zero Exports and associated services.

Costa Rica VAT rates

13% Standard Sales Tax
10% Reduced Timber supplies
5% Reduced Residential electricity consumption; restaurants
25% Standard All other taxable goods and services.
13% Reduced Some 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 accomodation; some agricultural inputs; certain undertaker and cremation services supplies; children’s car seats; electricity supply.
5% Reduced Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (excluding e-books); daily newspapers (with less than 50% advertising content); scientific periodicals; admission to cinema.
0% Zero Intra-community and international transport (excluding road and rail).

Curacoa VAT rates

5% Standard Turnover tax.
19% Standard All other taxable goods and services; land transactions for business use.
9% Reduced Domestic road passenger transport; domestic passenger transport by sea; hotel accomodation; restaurants and cafes (excluding bars).
5% Reduced Certain 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.
0% Zero Intracommunity and international transport.
21% Standard All other taxable goods and services.
15% Reduced Foodstuffs (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; some books (excluding e-books); 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 accomodation; 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 and food production.
10% Reduced Foodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (excluding e-books).
0% Zero Intra-community and international transport.

25% Standard All taxable goods and services.
0% Zero Newspapers and journals (published more than once a month); intra-community and international transport.

Djibouti VAT rates

10% - to 33% Sales Tax

Dominica VAT rates

15% Standard
 
10% Reduced Hotel accommodation

Dominica Republic VAT rates

18% Standard
 
13% Reduced Basic foodstuffs

Dubai VAT rates

0%   No VAT

Ecuador VAT rates

12% Standard
Standard VAT rate of 12% increased for one year from 1st June 2016 to help finance rebuilding of areas affected by the April 2016 earthquake.
0% Zero Residential 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.
14% Standard
All other supplies of goods, services and imports.
5% Reduced Capital equipment used by taxable businesses; basic foodstuffs; agricultural supplies; construction of new properties; consulting services; and oil products.
0% Zero Exports and related services.
    Exempt: Financial services; medical supplies; healthcare; public broadcasting; education; domestic energy; basic foodstuffs; and the sale and leasing of real estate.
20% Standard
All other taxable goods and services.
9% Reduced Certain pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation.
0% Zero Some passenger transport; intra-community and international transport.

Ethiopia VAT rates

15% Standard
 
0% Zero Exports and associated services.

Fiji VAT rates

9% Standard
 
10% - Service Turnover Tax Jan 2016
24% Standard
All other taxable goods and services.
14% Reduced Foodstuffs (excluding live animals); some agricultural supplies; restaurants (excluding alcoholic beverages); some soft drinks; take away food; cut flowers and plants for food production.
10% Reduced Pharmaceutical products; domestic passenger transport; books (excluding 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% Zero Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins.
20% Standard
All other taxable goods and services.
10% Reduced Some 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.
5.5% Reduced Some 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.
2.1% Reduced Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff.
0% Zero Intra-community and international transport (excluding road and inland waterways).

Germany VAT rates

19% Standard
All other taxable goods and services.
7% Reduced Some foodstuffs; water supplies (excluding bottled water); medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books and books whose content is harmful to minors); 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; hotel accommodation; certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery.
0% Zero Intra-community and international transport (excluding road and rail and some inland waterways transport).

Ghana VAT rates

12% Standard
Since 1 Aug 2018
3% Reduced Reduced VAT rate on: flat-rate scheme for small entrepreneurs
5%   Health and Education Levy since Aug 2018

Gibraltar VAT rates

0%   no VAT regime
24% Standard All other taxable goods and services.
13% Reduced Some 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; energy products (excluding firewood and timber for industrial use), certain social services.
6% Reduced Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions.
0% Zero Intra-community and international air and sea transport.

Guam VAT rates

2% Standard Sales Tax from 1 Oct 2018

Guinea VAT rates

14% Standard Since Feb 2017

Guyana VAT rates

18% Standard (Jan 2017)
% Standard  

Honduras VAT rates

18% Standard Higher VAT rate on: alcohol; tobacco; fizzy drinks
15% Standard Sales Tax
27% Standard All other taxable goods and services.
18% Reduced Certain foodstuffs; some take away food; admission to certain open-air concerts; hotel accommodation.
5% Reduced Certain 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.
0% Zero Intra-community and international transport.

24% Standard All other supplies
11% Reduced Hotel accommodation and services; newspapers; foodstuffs; travel agents; and passenger transport
0% Zero Exports; ships and aircraft; and export services
0% Exempt Financial services; residential property leases; education; public transport; cultural and sporting events; and postal services
28% Higher Cinema tickets, consumer durables,TVs, 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.
12% Standard Restaurants (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% Reduced Privately-provided Transport including Car Sharing, Advertising, Sugar, Tea and Coffee, Cooking Oil, Medicine. 
0% Reduced Basic foods, including: fish, meat, dairy, vegetables, bread, salt. Postal services. Books and newspapers. Accomodiation below Rs 999 per night.

Indonesia VAT rates

10% Standard All other supplies of goods, services and imports
0% Zero Exports; capital manufacturing equipment; and construction services
0% Exempt Printed books; medical supplies; real estate; domestic energy; livestock; and agriculture products

Iran VAT rates

8% Standard  
23% Standard All other taxable goods and services.
13.5% Reduced Certain 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; energy products (excluding LPG); construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; health studio services; certain tourist 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.
9% Reduced Certain foodstuffs; take away food; some bars and cafes; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation; restaurants (excluding all beverages); use of sports facilities; hairdressing.
4.8% Reduced Livestock intended for use in the preparation of foodstuffs; some agricultural supplies.
0% Zero Some 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.
17% Standard (since 1 October 2015)
7.5% Reduced Payroll tax on wages in lieu of VAT for non-profit organisations.
17%   Payroll tax on wages in lieu of VAT for financial institutions.
0% Zero Zero VAT rate applies to exports; some tourism services; sale of fruit and vegetables.
0% Exempt Financial services, certain real estate sales and leasings, diamonds and precious metals, not-for-profit organisations.
22% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some supplies and construction work for new buildings; some agricultural supplies; hotel accomodation; 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% Reduced Some foodstuffs; some social services.
4% Reduced Some 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; some supplies for new buildings; construction work on new buildings for first housing).
0% Zero Intra-community and international transport.

8% Standard Consumption tax (since 1 April 2014). Rate set to increase to 10% from October 1, 2019.
0% Zero Exports and some services provided to non-residents.

Jersey VAT rates

5% Standard GST (since June 2011)
0% Zero Exports, international services, medicines, housing sales, transfers or leases.

Jordan VAT rates

16% Standard  
8% Reduced  

Kazakhstan VAT rates

12% Standard    
0% Zero Exports, international transport services.
 

Kenya VAT rates

16% Standard      

Kosovo VAT rates

18% Standard      
8% Reduced      

Kuwait VAT rates

0%   no VAT regime
   

Kyrgyzstan VAT rates

12% Standard (since 2008)      

21% Standard All other taxable goods and services.
12% Reduced Food 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% Reduced A range of locally produced vegetables and fruit
0% Zero Intra-community and international transport

Lebanon VAT rates

11% Standard      

Liberia GST rates

10% Standard Higher GST rate on: hotels; gambling; travel services and international travel
7% Standard Goods & Services Tax (a turnover tax on limited range of services)
7%   Telecoms Surtax on top of 7% GST
21% Standard All other taxable goods and services.
9% Reduced Some domestic passenger transport; books (excluding e-books); newspapers and periodicals; hotel accommodation; district heating.
5% Reduced Pharmaceutical products; medical equipment for disabled persons.
0% Zero Intra-community and international transport.
17% Standard All other taxable goods and services.
14% Reduced Certain 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% Reduced Cleaning 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% Reduced Foodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; certain books (excluding 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; supplies for 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.
0% Zero Intra-community and international transport.

Macedonia VAT rates

18% Standard  

Madagascar VAT rates

20% Standard (since January 2008)  

Malawi VAT rates

16.5% Standard (since 2009)
 
10% Standard Goods (from 1 Sept 2018) 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% Standard Services (from 1 Sept 2018) 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; Hotel and accommodation; Insurance; Credit cards; Legal and accounting; Business consulting; Electricity; Telecoms, pay-TV; Imported and exported services are exempted.
5% Reduced Goods (from 1 Sept 2018) Basic foodstuffs; petroleum oils; construction materials; IT, telecommunications and printing hardware and materials; and timepieces. Oil and petroleum are subject to quantity-based rates.
18% Standard All other taxable goods and services.
7% Reduced Hotel accommodation; use of sporting facilities.
5% Reduced Medical equipment for disabled persons; books (except for 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% Zero Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; seeds for food production; live animals for human consumption; intra-community and international transport.

Mauritius VAT rates

15% Standard (since 2002)
0% Zero Wheat, flour and related products; exports and associated services.
16% Standard  
0% Zero Exports; certain basic foodstuffs such as milk, wheat, meat and corn; medicine; some agricultural services.

Moldova VAT rates

20% Standard    

Monaco VAT rates

20% Standard  
10% Reduced Certain pharmaceutical products; water; restaurants; take-away food; hotels; transportation of passengers; some types of real estate renovations.
5.5% Reduced Products and services for the disabled; books (including e-books); most food and drink products; energy.
2.1% Reduced Certain medicines; newspapers.
0% Zero Exports and related services.
% Standard  

Montenegro VAT rates

21% Standard (since Jan 2018)
7% Reduced Reduced VAT rate on: basic foodstuffs; public transport; hotel and other tourist accommodation; certain medicines.
0% Zero Exports and related services.

Morocco VAT rates

20% Standard  
14% Reduced Certain types of motor vehicle; fats.
10% Reduced Reduced VAT rate on: tourism; certain foodstuffs; certain types of Islamic financial products.; petroleum.
7% Reduced Reduced VAT rate on: basic foodstuffs; supply of water; animal feed; certain motor vehicles; certain hydrocarbons with the exception of petroleum.
0% Zero Exports

Namibia VAT rates

15% Standard (30% higher rate dropped Oct 2002)

Nepal VAT rates

15% Standard (30% higher rate dropped Oct 2002)
21% Standard All other taxable goods and services.
9% Reduced Foodstuffs (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 (excluding 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.
0% Zero Taxation of gold coins; intra-community and international passenger transport by air and sea.
15% Standard All other supplies
9% Reduced Hotel accommodation on long term basis (longer than 4 weeks)
0% Zero Exports and related services; financial services; land transactions; international transportation.
0% Exempt Financial services, real estate, precious metals
5% Standard  
0% Zero Zero 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
25% Standard  
15% Reduced Reduced VAT rate on: foodstuffs and beverages
12% Reduced Reduced VAT rate on: certain cultural and sporting activities; transport services.
11.1% Reduced Reduced VAT rate on: supply of raw fish

Oman VAT rates

0%   No Vat Regime

Pakistan Sales Tax rates

17% Standard Sales Tax
10% Reduced Tractors
8% Reduced Sugar
7.5% Reduced Electricity supply to retailers with electricity bill above PKR20,000
5% Reduced Electricity supply to retailers with electricity bill below PKR20,000
0% Zero International transport; exports of certain goods including carpets, leather textiles, sporting goods and surgical goods.

Paraguay VAT rates

10% Standard  
5% Reduced Reduced VAT rate on: foodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services
18% Standard 18% since March 2011 (16% state VAT + 2% municipal VAT)

Philippines VAT rates

18% Higher "Amusement tax" on night clubs, bars, cabarets etc
12% Standard All other supplies of goods, services and imports
0% Reduced
Exports; international shipping; passenger transport; renewable energy
0% Zero Sale or import of certain agricultural goods; passenger transport; domestic gas and water; financial services and insurance; medical supplies; real estate; newspapers and books

23% Standard All other taxable goods and services.
8% Reduced Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; children’s diapers (disposable); domestic passenger transport; intra-community and international passenger transport by inland waterway and road; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; firewood; some take away food; some bars and cafes (restaurant service only); cut plants and flowers for decorative use and food production (some at 5%); some supplies of new buildings; some construction work on new buildings.
5% Reduced Some foodstuffs; fruit juices; certain books and specialist periodicals (excluding e-books); some agricultural supplies.
0% Zero Intra-community and international passenger transport (excluding inland waterway and road transport).
23% Standard All other taxable goods and services.
13% Reduced Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture.
6% Reduced Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (excluding 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.
0% Zero Intra-community and international passenger transport.

Puerto Rico VAT rates

11.5% Standard Sales & Use Tax (1 July 2015) (10.5% State Tax + 1% Municipal Tax)
4% Reduced Some professional services.

Qatar VAT rates

0%   No VAT regime

19% Standard All other taxable goods and services. Standard VAT rate decreased from 20% to 19% on 1 Jan 2017.
9% Reduced Foodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; restaurants and catering services (includes supply of food in bars, cafes and nightclubs); some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies.
5% Reduced Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events.
0% Zero Intra-community and international passenger transport.
18% Standard  
10% Reduced Reduced VAT rate on: foodstuffs; livestock; certain children’s supplies; medicine; water; books.
0% Zero Exports and associated services; suburban rail passenger transport (until 2029).

Sao Tome and Principe VAT rates

0%   No VAT regime
5% Standard (1st Jan 2018) All other taxable goods and services.
0% Zero Exports 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

20% Standard (Oct 2012)
10% Reduced Basic foodstuffs; utility services; tourism accommodation; live and cultural events; daily newspapers; farming supplies; textbooks and teaching aids.
0% Zero Exports and associated transportation services.

Seychelles VAT rates

15% Standard For businesses with a turnover above SR 5 million (since Jan 2013)
7% Standard Goods and Services Tax (GST) (since July 2007)
0% Zero Zero rating includes: international services; exports; supply and lease of certain aircraft; supply of certain tools.
20% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books).
0% Zero Intra-community and international passenger transport.
22% Standard All other taxable goods and services.
9.5% Reduced Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; books (excluding e-books); 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.
0% Zero Intra-community and international transport (excluding road transport).
15% Standard Since 1 April 2018
0% Zero Exports; agricultural supplies; residential lettings; road and rail transport; financial services; money lending; retirement and medical benefits; international transport.
10% Standard  
0% Zero Zero rated goods and services include: exports and associated transport services; finance and insurance services; services rendered overseas; some business support services.

South Sudan VAT rates

5% Standard On medium and large businesses
21% Standard All other taxable goods and services.
10% Reduced Some 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; cinema tickets; admission to sporting events (amateur sporting events only); treatment of waste and waste water.
4% Reduced Some 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.
0% Zero Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea.

Sri Lanka VAT rates

15% Standard  

St Lucia VAT rates

15% Standard (since Sept 2012)
 
7% Reduced Hotel services  

Suriname Sales Tax rates

10% Standard Goods
 
8% Standard Services  
25% Standard All other taxable goods and services.
12% Reduced Some foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation; restaurants.
6% Reduced Domestic passenger transport; books (excluding e-books); newspapers and some periodicals; admission to cultural events (excluding cinema); writers and composers; admission to sports events; use of sports facilities.
0% Zero Medicines 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.
7.7% Standard (since Jan 2018)
3.7% Reduced Hotel accommodation (since Jan 2018)
2.5% Reduced Food and drink (except that provided in hotels); agricultural supplies; water; printed materials; medicines; cultural and sporting events
0% Zero Exports; supplies of goods and services to airlines,

5% Standard All other supplies
0% Zero Exports and related services; some goods and services associated with international transportation.
0% Exempt Basic foodstuffs; sale of land; and a range of financial instruments
0.1%   GBRT: Agriculture
1%   GBRT: Small enterprises; reinsurance premiums
5%   GBRT: Financial services
15%   GBRT: Entertainment services at restaurants or nightclubs

Tanzania VAT rates

18% Standard    
7% Standard The standard VAT rate is 6.3% which together with a municipal component gives a total effective rate of 7%.
0% Zero Exports

Togo VAT rates

18% Standard    

Trinidad and Tobago VAT rates

12.5% Standard (Feb 2016)
 

Tunisia VAT rates

19% Standard Since 1 Jan 2018
13% Reduced Reinsurance services; goods transportation
7% Reduced Medical and veterinarian services; paper for magazines and newspapers; tourism.
0% Zero Exports and related services.
18% Standard  
8% Reduced Certain basic foodstuffs; pharmaceutical products; books; medical products.
1% Reduced Newspapers and magazines; some basic foodstuffs.
0% Zero Exports of goods and related services.

Uganda VAT rates

18% Standard (since July 2005)
 

Ukraine VAT rates

20% Standard    
7% Reduced Pharmaceutical supplies
 
0% Zero Exports; international transportation  

United Arab Emirates VAT rates

5% Standard On taxable supplies and imports
0% Zero Exports; International passenger transport; Import of precious metals; First supply (within 3 yrs of construction) residential properties; Crude oil and natural gas; Publicly provided education
20% Standard All other taxable goods and services.
5% Reduced Children’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% Zero Some social housing; printed books (excluding e-books); newspapers and periodicals; renovations to private housing; collections of domestic refuse; household water supplies; basic foodstuffs (excluding highly processed or pre-cooked food); some take away food; 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; construction of residential buildings (excludes conversion of non-residential into dwellings); 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.

Uruguay VAT rates

22% Standard  
10% Reduced Foodstuffs; hotels and tourism; transport and diesel, agriculture; pharmaceutical products.
0% Zero Exports and related services; residential electricity; some residential telephone charges; international event organisation.

Uzbekistan VAT rates

20% Standard  
0% Zero Exports and international transportation services.

Vanuatu VAT rates

15% Standard Since 1 Jan 2018
0% Zero Exports; services physically performed outside of Vanuatu; certain goods and services for educational establishments; approved aid projects.

Venezuela VAT rates

15% Higher Luxury goods and services
12% Standard  
8% Reduced Some human and animal foodstuffs; domestic airlines; some professional services; construction.
15% Higher Luxury goods
10% Standard  
5% Reduced Basic foodstuffs; transport; medical equipment; agricultural production and services.
0% Zero Overseas construction; exports and associated services; agricultural equipment; fertilizers; animal feed.

Zambia VAT rates

16% Standard  

Zimbabwe VAT rates

15% Standard