VAT Rates

The information provided here is up-to-date. However, you may consult a tax consultant regarding the current Value Added Tax rates.

The chart of VAT rates is to make sure that you are calculating the right amount of tax that you might pay.  Therefore, we recommend checking the current rates. 

The table below provides the updated VAT rate percentage. The following rates are subject to change.

TerritoryStandard VAT rate (%)
Albania20
Algeria19
Angola14 (VAT entered into force in Angola from 1 October 2019 onwards)
Argentina21
Armenia20
AustraliaGoods and services tax: 10
Austria20
Azerbaijan18
Bahrain5
Barbados17.5
Belarus20
Belgium21
BermudaNA
Bolivia13
Bosnia and Herzegovina17
Botswana12
BrazilFederal VAT (IPI): normally around 10% to 15%;
State sales and service tax (ICMS): normally around 18% to 20% (lower rates apply to inter-state transactions).
Bulgaria20
Cabo Verde15
CambodiaTaxable supply in Cambodia: 10;
Taxable supply for export: 0
Cameroon, Republic of19.25
CanadaCombined federal and provincial/territorial sales taxes range from 5% to 15%.
Cayman IslandsNA
Chad18
Chile19
China, People’s Republic of13, 9, or 6 depending on the types of goods and services
Colombia19%
Congo, Democratic Republic of the16
Congo, Republic of18.90 (18% VAT + 5% surtax)
Costa Rica13
Croatia25
Cyprus19
Czech Republic21
Denmark25
Dominican Republic18
Ecuador12
Egypt14
El Salvador13
Equatorial Guinea15
Estonia20
Fiji9
Finland24
FranceTurnover tax: 20
Gabon18
Georgia18
Germany19
Ghana12.5
GibraltarNA
Greece24
GreenlandNA
Guatemala12
Guernsey, Channel IslandsNA
Guyana14
HondurasSales tax: 15
Hong Kong SARNA
Hungary27
Iceland24
IndiaGoods and services tax: 18
Indonesia10
IraqSales tax: Varies by good/service (see Iraq’s corporate tax summary).
Ireland23
Isle of Man20
Israel17
Italy22
Ivory Coast (Côte d’Ivoire)18
JamaicaGeneral consumption tax: 16.5
JapanConsumption tax: 8
Jersey, Channel IslandsGoods and Services Tax (GST): 5
JordanSales tax: 16
Kazakhstan12
Kenya16
Korea, Republic of10
Kosovo18
KuwaitNA
Kyrgyzstan12
Lao PDR10
Latvia21
Lebanon11
LibyaNA
Liechtenstein7.7
Lithuania21
Luxembourg17
Macau SARNA
Madagascar20
Malawi16.5
MalaysiaSales tax: 10;
Service tax: 6
Malta18
Mauritius15
Mexico16
Moldova20
Mongolia10
Montenegro21
Morocco20
Mozambique17
MyanmarThere is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%.
Namibia, Republic of15
Netherlands21
New ZealandGoods and services tax (GST): 15
Nicaragua15
Nigeria5% to be increased to 7.5% effective 1 February 2020
North Macedonia18
Norway25
OmanNA
Pakistan17
Palestinian territories16
PanamaMovable goods and services transfer tax: 7
Papua New GuineaGoods and services tax: 10
Paraguay10
Peru18
Philippines12
Poland23
Portugal23
Puerto RicoSales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services.
QatarNA
Romania19
Russian Federation20
Rwanda18
Saint Lucia12.5
Saudi Arabia5
Senegal18
Serbia20
SingaporeGoods and services tax: 7
Slovak Republic20
Slovenia22
South Africa15
Spain21
Sri Lanka8
Swaziland15
Sweden25
Switzerland7.7
Taiwan5% to general industries
Tajikistan18
Tanzania18
Thailand7
Timor-LesteSales tax on imported goods: 2.5;
Sales tax on other goods: 0
Trinidad and Tobago12.5
Tunisia19
Turkey18
Turkmenistan15
Turks and Caicos IslandsNA
Uganda18
Ukraine20
United Arab Emirates5
United Kingdom20
United StatesNA
Uruguay22 (reduced 10% VAT rate applicable to certain goods and services).
Uzbekistan, Republic of15
Venezuela16
Vietnam10
Zambia16
Zimbabwe15 (to be reduced to 14.5% effective 1 January 2020)

 

It is highly recommended to seek professional advice before taking any legal actions. The following VAT percentage is UpToDate. To confirm please visit VAT rates for worldwide tax territories.