2018 Worldwide VAT, GST and Sales Tax Guide

VAT, GST and sales tax rates

  • Share
Jurisdiction Standard rate* Other rates**
Albania 20% 6%, 0%
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: 1.5%
HT 1%–2$
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%
Effective: 14.94%

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%–365%
ICMS: 0%–35%
ISS: 0%–5%
PIS-PASEP: 0.65%, 1.65%
COFINS: 3%, 7.6%

N/A
Bulgaria 20% 9%, 0%
Canada

GST: 5%
HST: 13%–15%
QST: 9.975%

0%
Chile 19% 15%–50%

China

6%, 11%, 17%

17%, 11%, 6%, 5%, 3%

Colombia

19%

5%, 0%

Costa Rica

13%

10%, 5%, 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%

European Union

N/A

N/A

Finland

24%

14%, 10%, 0%

France

20%

10%, 5.5%, 2.1%

GCC

N/A

N/A

Georgia

18%

0.54%

Germany

19%

7%

Ghana

15%

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

23%

13.5%, 9%, 0%

Isle of Man

20%

5%, 0%

Israel

17%

0%

Italy

22%

10%, 5%, 4%

Japan

8%

N/A

Jersey

5%

0%

Jordan

16%

10%, 5%, 4%, 0%

Kazakhstan

12%

0%

Kenya

16%

0%

Korea

10%

0%

Kosovo

18%

8%

Kuwait

5%***

0%***

Latvia

21%

12%, 0%

Lebanon

11%

0%

Lithuania

21%

9%, 5%, 0%

Luxembourg

17%

14%, 8%, 3%

Macedonia

18%

5%, 0%

Madagascar

20%

0%

Malaysia

6%

0%

Maldives

GST: 6%
TGST: 12%

0%

Malta

18%

7%, 5%

Mauritius

15%

0%

Mexico

16%

0%

Moldova

20%

8%

Mongolia

10%

0%

Morocco

20%

14%, 10%, 7%

Myanmar

Goods and services: 5%

3%, 1%

Namibia

15%

0%

Netherlands

21%

6%, 0%

New Zealand

15%

0%

Nicaragua

15%

0%

Nigeria

5%

0%

Norway

25%

15%, 12%, 0%

Oman

5%***

0%***

Pakistan

Goods: 17%
Services: 13%–16%

19.5%, 10%, 8%, 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%
Madeira: 22%
Azores: 18%

Mainland: 13%, 6%
Madeira: 12%, 5%
Azores: 9%, 4%

Puerto Rico

10.5%

4%, 1%

Qatar

5%***

0%***

Romania

19%

9%, 5%

Russian Federation

18%

10%, 0%

Rwanda

18%

0%

Saint Lucia

12.5%

10%, 0%

Saudi Arabia

5%***

0%***

Serbia

20%

10%, 0%

Seychelles

15%

0%

Singapore

7%

0%

Sint Maarten

5%

N/A

Slovak Republic

20%

10%, 0%

Slovenia

22%

9.5%, 0%

South Africa

14%

0%

Spain

21%

10%, 4%

Suriname

Goods: 10%
Services: 8%

25%, 0%

Sweden

25%

12%, 6%

Switzerland

7.7%

3.7%, 2.5%, 0%

Taiwan

VAT: 5%
GBRT: 0.1%–25%

0%

Tanzania

18%

0%

Thailand

7%

0%

Trinidad and Tobago

12.5%

0%

Tunisia

19%

13%, 7%

Turkey

18%

8%, 1%

Uganda

18%

0%

Ukraine

20%

7%, 0%

United Arab Emirates

5%

0%

United Kingdom

20%

5%, 0%

United States

0%–7.25%

N/A

Uruguay

22%

10%, 0%

Venezuela

12%

8%–20%, 0%

Vietnam

10%

5%, 0%

Zambia

16%

0%

Zimbabwe

15%

0%

* Rate shown here is most common standard rate; for regional variations, see each chapter.
** Rates for small businesses and special schemes explained in each chapter.
*** Final legislation has not yet been published at the time of publishing, so these are the expected, not confirmed, rates.