Jurisdiction |
Standard rate* |
Other rates** |
| Albania | 20% | 6%, 0% |
| Algeria | 19% | 9% |
| Angola | 14% | N/A |
| Argentina | VAT: 21% IIBB: 1%-4% (industrial), 3.5%-5% (commerce and services) and 4.9%-8% (commission and intermediation) |
VAT: 27%, 10.5%, 0% |
| Armenia | 20% | 0% |
| Aruba | RT: 3% HT 3% |
N/A |
| Australia | 10% | 0% |
| Austria | 19%, 20% | 13%, 10% |
| Azerbaijan | 18% | 0% |
| Bahamas | 7.5% | 0% |
| Bahrain | 5% | 0% |
| Barbados | 17.5% | 22%, 7.5%, 0% |
| Belarus | 20% | 25%, 10%, 0% |
| Belgium | 21% | 12%, 6%, 0% |
| Bolivia | Nominal: 13% |
0% |
| Bonaire, Sint Eustatius and Saba | Goods: 6%–8% Services: 4%–6% |
30%, 25%, 22%, 18%, 10%, 7%, 5%, 0% |
| Botswana | 12% | 0% |
| Brazil | IPI: 0%–300% |
N/A |
| Bulgaria | 20% | 9%, 0% |
| Canada | GST: 5% |
0% |
| Chile | 19% | 15%–50% |
China |
6%, 10%, 16% |
16%, 10%, 6%, 5%, 3% |
Colombia |
19% |
5%, 0% |
Costa Rica |
13% |
11%, 4%, 2%, 0% |
Croatia |
25% |
13%, 5% |
Curaçao |
6% |
9%, 7% |
Cyprus |
19% |
9%, 5%, 0% |
Czech Republic |
21% |
15%, 10%, 0% |
Denmark |
25% |
0% |
Dominican Republic |
18% |
16%, 0% |
Ecuador |
12% |
0% |
Egypt |
14% |
5%, 0% |
El Salvador |
13% |
0% |
Estonia |
20% |
9%, 0% |
Finland |
24% |
14%, 10%, 0% |
France |
20% |
10%, 5.5%, 2.1% |
Georgia |
18% |
0.54% |
Germany |
19% |
7%, 0% |
Ghana |
12.5% |
17.5%, 3%, 2.5%, 0% |
Greece |
24% |
13%, 6% |
Guatemala |
12% |
5%, 0% |
Honduras |
15% |
18% |
Hungary |
27% |
18%, 5% |
Iceland |
24% |
11%, 0% |
India |
5%, 12%, 18%, 28% |
3%, 0.25% |
Indonesia |
10% |
0% |
Ireland, Republic of |
23% |
13.5%, 9%, 0% |
Isle of Man |
20% |
5%, 0% |
Israel |
17% |
0% |
Italy |
22% |
10%, 5%, 4% |
Japan |
8% |
0% |
Jersey, Channel Islands |
5% |
0% |
Jordan |
16% |
10%, 5%, 4%, 0% |
Kazakhstan |
12% |
0% |
Kenya |
16% |
8%, 0% |
Korea |
10% |
0% |
Kosovo |
18% |
8%, 0% |
Kuwait |
5%*** |
0%*** |
Latvia |
21% |
12%, 5%, 0% |
Lebanon |
11% |
0% |
Liechtenstein, Principality of |
7.7% |
3.7%, 2.5%, 0% |
Lithuania |
21% |
9%, 5%, 0% |
Luxembourg |
17% |
14%, 8%, 3%, 0% |
Macedonia, Former Yugoslav Republic of |
18% |
5%, 0% |
Madagascar |
20% |
0% |
Malaysia |
Sales Tax: 10% |
5% |
Maldives |
GST: 6% |
0% |
Malta |
18% |
7%, 5%, 0% |
Mauritius |
15% |
0% |
Mexico |
16% |
0% |
Moldova |
20% |
10%, 8%, 0% |
Mongolia |
10% |
0% |
Morocco |
20% |
14%, 10%, 7% |
Myanmar |
5% |
8%, 3%, 1% |
Namibia |
15% |
0% |
Netherlands |
21% |
9%, 0% |
New Zealand |
15% |
0% |
Nicaragua |
15% |
0% |
Nigeria |
5% |
0% |
Norway |
25% |
15%, 12%, 0% |
Oman |
5%*** |
0%*** |
Pakistan |
Goods: 17% |
19.5%, 12%, 10%, 9%, 8%, 7%, 6%, 5%, 4%, 3%, 2%, 1%, 0% |
Panama |
7% |
15%, 10% |
Papua New Guinea |
10% |
0% |
Paraguay |
10% |
5% |
Peru |
18% |
0% |
Philippines |
12% |
0% |
Poland |
23% |
8%, 5%, 0% |
Portugal |
Mainland: 23% |
Mainland: 13%, 6%, 0% |
Puerto Rico |
10.5% |
4%, 1% |
Qatar |
5%*** |
0%*** |
Romania |
19% |
9%, 5%, 0% |
Russian Federation |
20% |
16.67%, 10%, 0% |
Rwanda |
18% |
0% |
Saint Lucia |
12.5% |
10%, 0% |
Saudi Arabia |
5% |
0% |
Serbia |
20% |
10%, 0% |
Singapore |
7% |
0% |
Sint Maarten |
5% |
N/A |
Slovak Republic |
20% |
10%, 0% |
Slovenia |
22% |
9.5%, 0% |
South Africa |
15% |
0% |
Spain |
21% |
10%, 4%, 0% |
Suriname |
Goods: 10% |
25%, 0% |
Sweden |
25% |
12%, 6%, 0% |
Switzerland |
7.7% |
3.7%, 2.5%, 0% |
Taiwan |
VAT: 5% |
0% |
Tanzania |
18% |
0% |
Thailand |
7% |
0% |
Trinidad and Tobago |
12.5% |
0% |
Tunisia |
19% |
13%, 7% |
Turkey |
18% |
|
Uganda |
18% |
0% |
Ukraine |
20% |
7%, 0% |
United Arab Emirates |
5% |
0% |
United Kingdom |
20% |
5%, 0% |
United States |
2.9%–7.25% |
N/A |
Uruguay |
22% |
10%, 0% |
Venezuela |
16% |
8%–20%, 0% |
Vietnam |
10% |
5%, 0% |
Zambia |
16% |
0% |
Zimbabwe |
15% |
0% |