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.


Navigate by country

A  |  B  |  C  |  D  |  E  |  F  |  G  |  H  |  I  |  J  |  K  |  L  |  M  |  N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  V  |   W  |  X  |  Y  |  Z

Free VAT help or get VAT registered with Avalara

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
10% Standard Consumption Tax

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
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

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 13% 8% 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.