International VAT and GST rates for 2019

Below is a summary of the standard and reduced VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world. Review detailed 2019 EU VAT rates for the 28 member states.

Upcoming 2020 VAT and GST rate changes

With 2020 fast approaching we have collated the main January 2020 VAT and GST rate changes announced from around the world.


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A

Afghanistan VAT rates

Rate Type Which goods or services
10% Standard Business Receipts Tax
2% Reduced Business Receipts Tax

Albania VAT rates

Rate Type Which goods or services
20% Standard All other taxable goods and services
6% Reduced Hotel accommodation and services

Algeria VAT rates

Rate Type Which goods or services
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% Reduced Exports and associated services

Andorra VAT rates

Rate Type Which goods or services
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

Rate Type Which goods or services
14% Standard VAT replaced 10% Consumption Tax Oct 2019

Anguilla VAT rates

Rate Type Which goods or services
0%   No VAT regime

Argentina VAT rates

Rate Type Which goods or services
27% Higher Supply of telecoms, water, electricity and gas not used exclusively in a dwelling
21% Standard All other taxable goods and services
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 VAT rates

Rate Type Which goods or services
6% Standard Combined Turnover and Health Tax
3% Standard Turnover tax
3% Reduced Health Tax

Australia GST rates

Rate Type Which goods or services
10% Standard Goods and Services Tax (GST)

Austria VAT rates

Rate Type Which goods or services
20% Standard All other taxable goods and services
13% Reduced Domestic 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% 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; writers and composers
0% Zero Intra-community and international transport (excluding road and rail); hotel accommodation

Azerbaijan VAT rates

Rate Type Which goods or services
18% Standard All other taxable goods and services
0% Zero Exports and international transportation

B

Bahamas VAT rates

Rate Type Which goods or services
12% Standard All other taxable goods and services
0% Zero Exports and certain related supplies (including certain international financial and professional services)

Bahrain VAT rates

Rate Type Which goods or 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

Rate Type Which goods or services
15% Standard All other supplies of goods or services
10% Reduced Advertising; rented shops (above 300 square metres)
7.5% 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

Rate Type Which goods or services
22% Higher Cell phone services
17.5% Standard All other supplies of goods or services
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

Rate Type Which goods or services
20% Standard All taxable goods and services

Belgium VAT rates

Rate Type Which goods or services
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 (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
0% Zero Some daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)

Bermuda VAT rates

Rate Type Which goods or services
0%   No VAT regime

Bolivia VAT rates

Rate Type Which goods or services
13% Standard All other taxable goods and services, VAT is on gross amount, and so effective rate is 14.94%
0% Zero Mining cooperatives and small private mining companies with state contracts, exports; physical books
0% Excempt Financial services; tourism services for non-residents

Bosnia and Herzegovina VAT rates

Rate Type Which goods or services
17% Standard All other taxable goods and services
0% Zero Exports and related services

Brazil VAT rates

Rate Type Which goods or 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
2-5%   Local Municipal Service Tax ISS 
1.65-7.6%   Federal Gross Revenue Tax PIS
0%   ICMS rate on e-commerce

Bulgaria VAT rates

Rate Type Which goods or services
20% Standard All other supplies of goods or services
9% Reduced Hotel accommodation
0% Zero Intra-community and international transport

C

Canada GST, PST and QST rates

 
Province Type Rate Provincial sales tax Federal GST
Alberta GST 5% 0% 5%
British Columbia GST + PST 12% 7% 5%
Manitoba GST + PST 12% 7% 5%
New Brunswick HST 15% 10%  5%
Newfoundland HST 15% 10% 5%
Northwest Territories GST 5% 0% 5%
Nova Scotia HST 15% 10% 5%
Ontario HST 13% 8% 5%
Prince Edward Island HST 15% 10% 5%
Quebec GST + QST 14.98% 9.975% 5%
Saskatchewan GST + PST 11% 6% 5%
Yukon GST 5% 0% 5%
All Zero 0% GST zero rated for exports and associated services; some financial services; food and agriculture; medical goods and services

Cape Verde VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services

Chile VAT rates

Rate Type Which goods or services
19% Standard All taxable goods; there are additional taxes ranging from 15% to 50%

China VAT rates

Rate Type Which goods or services
13% Standard All other taxable goods and services
9% Standard Retail; entertainment; hotel; restaurants; catering services; real estate and construction, telephony calls; postal; transport and logistic
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
1%-56% Luxury Consumption 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

Rate Type Which goods or services
19% Standard All other taxable goods and services 
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 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 Islands VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services 
0% Zero Exports and associated services

Costa Rica VAT rates

Rate Type Which goods or services
13% Standard All other taxable goods and services 
10% Reduced Timber supplies
5% Reduced Residential electricity consumption; restaurants

Croatia VAT rates

Rate Type Which goods or services
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 accommodation; 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% Reduced Some 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% Zero Intra-community and international transport (excluding road and rail)

Curacao Verde VAT rates

Rate Type Which goods or services
5% Standard Turnover tax

Cyprus VAT rates

Rate Type Which goods or services
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 accommodation; restaurants and catering services; cafes
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; works of art, collectors items and antiques; certain services on intracommunity flights
0% Zero Intra-community and international transport; goods purchased on international flights

Czech Republic VAT rates

Rate Type Which goods or services
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; 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% Reduced Foodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (including e-books)
0% Zero Intra-community and international transport

D

Denmark VAT rates

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

Djibouti VAT rates

Rate Type Which goods or services
10% - to 33% Sales Tax

Dominica VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services
10% Reduced Hotel accommodation

Dominican Republic VAT rates

Rate Type Which goods or services
18% Standard All other taxable goods and services
13% Reduced Basic foodstuffs

Dubai VAT rates

Rate Type Which goods or services
0%   No VAT

E

Ecuador VAT rates

Rate Type Which goods or services
12% Standard All other taxable goods and services
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

Egypt VAT rates

Rate Type Which goods or services
14% Standard All other taxable goods and 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
0% Exempt Financial services; medical supplies; healthcare; public broadcasting; education; domestic energy; basic foodstuffs; and the sale and leasing of real estate

Estonia VAT rates

Rate Type Which goods or services
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 Intra-community and international transport

Ethiopia VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services
0% Zero Exports and associated services

F

Fiji VAT rates

Rate Type Which goods or services
9% Standard All other taxable goods and services
10%   Service Turnover Tax Jan 2016

Finland VAT rates

Rate Type Which goods or services
24% Standard All other taxable goods and services
14% Reduced Foodstuffs (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% 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; certain works of art, collectors items and antiques

France VAT rates

Rate Type Which goods or services
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; some works of art, collectors items and antiques
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; sanitary protection for women
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)

G

Germany VAT rates

Rate Type Which goods or services
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 (only short-term 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

Rate Type Which goods or services
12% Standard All other taxable goods and services
5% Reduced Health and Education Levy since Aug 2018
3% Reduced Flat-rate scheme for small entrepreneurs

Gibraltar VAT rates

Rate Type Which goods or services
0% Standard No VAT regime

Greece VAT rates

Rate Type Which goods or services
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 (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% Zero Intra-community and international air and sea transport

Guam VAT rates

Rate Type Which goods or services
2% Standard Sales Tax from 1 Oct 2018

Guinea VAT rates

Rate Type Which goods or services
14% Standard All taxable goods and services

Guyana VAT rates

Rate Type Which goods or services
14% Standard All taxable goods and services

H

Honduras VAT rates

Rate Type Which goods or services
18% Standard Higher VAT rate on: alcohol; tobacco; fizzy drinks
15% Standard Sales Tax

Hungary VAT rates

Rate Type Which goods or services
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

I

Iceland VAT rates

Rate Type Which goods or services
24% Standard All other taxable goods and services
11% Reduced Hotel accommodation and services; newspapers; foodstuffs; travel agents; and passenger transport; e-books
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

India VAT rates

Rate Type Which goods or services
28% Higher Consumer 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% 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

Rate Type Which goods or services
10% Standard All other taxable goods and services
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

Rate Type Which goods or services
8% Standard All taxable goods and services

Ireland VAT rates

Rate Type Which goods or services
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; 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% Reduced Certain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications; e-books and digital publications
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; some books; childrens’ nappies

Isreal VAT rates

Rate Type Which goods or services
17% Standard All other taxable goods and services
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 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

2019 promises to be a defining year for Africa as it is on the brink of becoming a single market. Last year, during the African Union (AU) summit on the African Continental Free Trade Area (AfCFTA) 44 African leaders signed an ambitious, continent-wide free-trade agreement. AfCFTA includes a Protocol on Free Movement of Persons, Right to Residence and Right to Establishment. Currently 19 of the required 22 of ratifications have come through with 15 instruments of ratification deposited.

Mr Tei Konzi, Commissioner in-charge of Trade and Free Movement at the Economic Community of West African States (ECOWAS), recently said it is expected that trade among African states will increase to 52 percent, valued at about US$ 35 billion by 2022, when the AfCFTA comes to reality.

What does AfCFTA mean for businesses? 

·       African businesses, traders and consumers will no longer pay tariffs on 90% of the goods and services provided in the schedules of concession, that they trade between African countries; 

·       Dispute resolution mechanisms for traders facing non-tariff barriers;

·       Co-operation between customs authorities over product standards, regulations and trade transit and facilitation will make it easier for goods to flow between Africa’s borders;

·       Service suppliers will have access to the markets of all African countries on terms no less favourable than domestic suppliers;

·       Mutual recognition of standards, licensing and certification of service suppliers will make it easier for businesses to satisfy the regulatory requirements in each other’s markets;

·       The establishment of regional value chains in which inputs are sourced from different African countries to add value before exporting externally;

·       States will have recourse to trade remedies to ensure that domestic industries can be safeguarded;

·       “Phase two” negotiations will provide for recognizing African intellectual property rights, facilitating intra-African investment, and addressing anti-competitive challenges.

Tax experts say that African countries should not worry about the loss of revenue that is expected due the abolishment of 90% of tariffs and import duties. Currently African countries do not make a lot of revenue on taxing imports since the trade volumes between African states are low. What they stand to lose they can make up with increasing domestic taxes such as VAT and CIT.  

Article provided by Equinox Group Ltd.

Italy VAT rates

Rate Type Which goods or services
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 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% Reduced Some foodstuffs; some social services; certain passenger transport
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; construction work on new buildings (for first housing); supplies of new buildings (for first housing)
0% Zero Intra-community and international transport

Japan Consumption Sales Tax

Rate Type Which goods or services
10% Standard Consumption tax (since 1 Oct 2019 when rate increased from 8%)
8% Reduced Basic foodstuffs
0% Zero Exports and some services provided to non-residents

Jersey VAT rates

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

Jordan VAT rates

Rate Type Which goods or services
16% Standard  
8% Reduced  

K

Kazakhstan VAT rates

Rate Type Supplies

12%

Standard All goods and services not subject to zero rating or exempt status. Imports.
0% Zero Exports; international transport services; oil.
Exempt Exempt Land and residential real estate; financial services; entrance to cultural and sporting events; medical; education.

Kenya VAT rates

Rate Type Which goods or services
16% Standard All other supplies of goods, services and imports
0% Zero Exports of goods and services; international passenger transport; certain petroleum supplies
0% Exempt Certain 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

Rate Type Which goods or services
18% Standard All taxable goods and services
8% Reduced  

Kuwait VAT rates

Rate Type Which goods or services
0%   No VAT regime

Kyrgyzstan VAT rates

Rate Type Which goods or services
12% Standard All taxable goods and services

L

Latvia VAT rates

Rate Type Which goods or services
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

Rate Type Which goods or services
11% Standard All taxable goods and services

Liberia GST rates

Rate Type Which goods or services
10% Higher Hotels; gambling; travel services and international travel
7% Standard Goods & Services Tax (a turnover tax on limited range of services)
7% Additional Telecoms Surtax on top of 7% GST

Lithuania VAT rates

Rate Type Which goods or services
21% Standard All other taxable goods and services
9% Reduced Some domestic passenger transport; hotel accommodation; district heating; books (excluding e-books); firewood
5% Reduced Pharmaceutical products; medical equipment for disabled persons; newspapers and periodicals (some exceptions)
0% Zero Intra-community and international transport

Luxembourg VAT rates

Rate Type Which goods or services
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; 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% Zero Intra-community and international transport

M

Macedonia VAT rates

Rate Type Which goods or services
18% Standard All taxable goods and services

Madagascar VAT rates

Rate Type Which goods or services
20% Standard All taxable goods and services

Malawi VAT rates

Rate Type Which goods or services
16.5% Standard All taxable goods and services

Malaysia SST rates

Rate Type Which goods or services
10% Standard Goods 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 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 Basic 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

Rate Type Which goods or services
18% Standard All other taxable goods and services
7% Reduced Hotel accommodation; use of sporting facilities
5% Reduced Medical 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% Zero Some 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

Rate Type Which goods or services
15% Standard All other taxable goods and services
0% Zero Wheat, flour and related products; exports and associated services

Mexico VAT rates

Rate Type Which goods or services
16% Standard All other taxable goods and services
0% Zero Exports; certain basic foodstuffs such as milk, wheat, meat and corn; medicine; some agricultural services

Moldova VAT rates

Rate Type Which goods or services
20% Standard All taxable goods and services

Monaco VAT rates

Rate Type Which goods or services
20% Standard All other taxable goods and services
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

Montenegro VAT rates

Rate Type Which goods or services
21% Standard All other taxable goods and services
7% Reduced Basic foodstuffs; public transport; hotel and other tourist accommodation; certain medicines
0% Zero Exports and related services

Morocco VAT rates

VAT Rate Supplies
20% standard All supplies of goods, services and imports not entitled to reduced or full exemptions.
14% reduced Domestic transportation (excluding train)
10% reduced Banking; hotel and restaurant (excluding alcohol); oil and other petroleum products
7% reduced Public 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

Rate Type Which goods or services
15% Standard All taxable goods and services

Nepal VAT rates

Rate Type Which goods or services
15% Standard All taxable goods and services

Netherlands VAT rates

Rate Type Which goods or services
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; some works of art, collectors items and antiques
0% Zero Taxation of gold coins; intra-community and international passenger transport by air and sea

New Zealand GST rates

Rate Type Which goods or services
15% Standard All other taxable goods and services
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

Nigeria VAT rates

Rate Type Which goods or services
5% Standard All taxable goods and services
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

Norway VAT rates

Rate Type Which goods or services
25% Standard All other taxable goods and services
15% Reduced Foodstuffs and beverages
12% Reduced Certain cultural and sporting activities; transport services
11.1% Reduced Supply of raw fish
0% Zero E-books

O

Oman VAT rates

Rate Type Which goods or services
0% Standard No Vat Regime

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 
Exempt Pharmaceuticals; books and newspapers; agriculture produce; medical supplies

Panama VAT rates

Rate Type Which goods or services
7% Standard All other taxable goods and services, including imports
15% Higher Tobacco products
10% Higher Hotel and accommodation; alcoholic beverages
0% Zero Exports
0% Exempt Oil-based products; basic foodstuffs; agricultural produce; medical and pharmaceuticals; education; bank and related commission on foreign currency; property leasing

Paraguay VAT rates

Rate Type Which goods or services
10% Standard All other taxable goods and services
5% Reduced Foodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services

Peru VAT rates

Rate Type Which goods or services
18% Standard All other taxable goods and services (16% state VAT + 2% municipal VAT)

Philippines VAT rates

Rate Type Which goods or services
18% Higher "Amusement tax" on night clubs, bars, cabarets etc
12% Standard All other taxable goods and services
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

Poland VAT rates

Rate Type Which goods or services
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; treatment of waste water
5% Reduced Some foodstuffs; some fruit juices; certain books and specialist periodicals (including e-books); some agricultural supplies; some food for consumption on-board passenger transportation
0% Zero Intra-community and international passenger transport (excluding inland waterway and road transport)

Portugal VAT rates

Rate Type Which goods or services
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; some goods and services for consumption on-board transportation
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; some goods for consumption on-board transportation; treatment of waste water; some works of art, collectors items and antiques
0% Zero Intra-community and international passenger transport

Puerto Rico VAT rates

Rate Type Which goods or services
11.5% Standard All taxable goods and services (10.5% State Tax + 1% Municipal Tax)
4% Reduced Some professional services

Q

Qatar VAT rates

Rate Type Which goods or services
0% Standard No VAT regime

R

Romania VAT rates

Rate Type Which goods or services
19% Standard All other taxable goods and services
9% Reduced Foodstuffs; 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% Reduced Social 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)
0% Zero Intra-community and international passenger transport

Russian Federation VAT rates

Rate Type Which goods or services
20% Standard All other taxable goods and services
16.67% Reduced Foodstuffs; livestock; certain children’s supplies; medicine; water; books
0% Zero Exports and associated services; suburban rail passenger transport (until 2029)

S

Sao Tome and Principe VAT rates

Rate Type Which goods or services
0% Standard No VAT regime

Saudi Arabia VAT rates

Rate Type Which goods or services
5% Standard 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

Rate Type Which goods or services
20% Standard All other taxable goods and services
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

Rate Type Which goods or services
15% Standard For businesses with a turnover above SR 5 million (since Jan 2013)

Singapore GST rates

Rate Type Which goods or services
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

Slovakia VAT rates

Rate Type Which goods or services
20% Standard All other taxable goods and services
10% Reduced Some foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation 
0% Zero Intra-community and international passenger transport

Slovenia VAT rates

Rate Type Which goods or services
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)

South Africa VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services
0% Zero Exports; agricultural supplies; residential lettings; road and rail transport; financial services; money lending; retirement and medical benefits; international transport.

South Korea VAT rates

Rate Type Which goods or services
10% Standard All other taxable goods and services
0% Zero Exports and associated transport services; finance and insurance services; services rendered overseas; some business support services

South Sudan VAT rates

Rate Type Which goods or services
10% Standard On medium and large businesses

Spain VAT rates

Rate Type Which goods or services
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; admission to sporting events (amateur sporting events only); treatment of waste and waste water; admission to certain cultural services
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; some domestic care services
0% Zero Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea

Sri Lanka VAT rates

Rate Type Which goods or services
15% Standard All taxable goods and services

St Lucia VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services
7% Reduced Hotel services

Suriname Sales Tax rates

Rate Type Which goods or services
10% Standard Goods
8% Reduced Services

Sweden VAT rates

Rate Type Which goods or 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; restaurant and catering services; some works of art, collectors items and antiques
6% Reduced Domestic 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% 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

Switzerland VAT rates

Rate Type Which goods or services
7.7% Standard All other taxable goods and services
3.7% Reduced Hotel accommodation
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

T

Taiwan VAT rates

Rate Type Which goods or services
5% Standard All other taxable goods and services
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

Rate Type Which goods or services
18% Standard All taxable goods and services

Thailand VAT rates

Rate Type Which goods or services
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

Rate Type Which goods or services
18% Standard All taxable goods and services

Trinidad and Tobago VAT rates

Rate Type Which goods or services
12.5% Standard All taxable goods and services

Tunisia VAT rates

Rate Type Which goods or services
19% Standard All other taxable goods and services
13% Reduced Reinsurance services; goods transportation
7% Reduced Medical and veterinarian services; paper for magazines and newspapers; tourism
0% Zero Exports and related services
0% Exempt Basic foodstuffs; some financial services; agriculture supplies; physical and electronic publishing; pharmaceuticals; loan interest; international transport

Turkey VAT rates

Rate Type Which goods or services
18% Standard E-books; all other taxable goods and services
8% Reduced Certain basic foodstuffs; pharmaceutical products; books (excluding e-books); medical products
1% Reduced Newspapers and magazines; some basic foodstuffs.
0% Zero Exports of goods and related services

U

Uganda VAT rates

Rate Type Which goods or services
18% Standard All taxable goods and services

Ukraine VAT rates

Rate Type Which goods or services
20% Standard All other taxable goods and services
7% Reduced Pharmaceutical supplies
0% Zero Exports; international transportation

United Arab Emirates VAT rates

Rate Type Which goods or services
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

United Kingdom VAT rates

Rate Type Which goods or services
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 (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

Uruguay VAT rates

Rate Type Which goods or services
22% Standard All other taxable goods and services
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

Rate Type Which goods or services
15% Standard All other taxable goods and services
0% Zero Exports and international transportation services

V

Vanuatu VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services
0% Zero Exports; services physically performed outside of Vanuatu; certain goods and services for educational establishments; approved aid projects

Venezuela VAT rates

Rate Type Which goods or services
15 or 10% Higher Restaurant and bar services; telecom messaging services; rental of ships or aircraft for recreational use; imported high-value motor vehicles; gaming equipment
12% Standard All other supplies of goods, services and imports
8% Reduced Some human and animal foodstuffs; domestic airlines; some professional services; construction
0% Zero Exports of goods and services
0% Exempt Basic foodstuffs; public education; books and newspapers; public transport; financial services; medicine; healthcare; domestic electricity; entrance to entertainment and cultural events

Vietnam VAT rates

Rate Type Which goods or services
15% Higher Luxury goods
10% Standard All other taxable goods and services
5% Reduced Basic foodstuffs; transport; medical equipment; agricultural production and services
0% Zero Overseas construction; exports and associated services; agricultural equipment; fertilizers; animal feed

Z

Zambia VAT rates

Rate Type Which goods or services
16% Standard All other taxable goods and services

Zimbabwe VAT rates

Rate Type Which goods or services
15% Standard All other taxable goods and services