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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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
2% 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; 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

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 (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

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

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
15% Standard All taxable goods; there are additional taxes ranging from 15% to 50%

China VAT rates

Rate Type Which goods or services
16% Standard All other taxable goods and services
10% 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