International VAT and GST rates
Below is a summary of the standard and reduced VAT (Values Added Tax) and GST (Goods & Sales Tax) rates across the world
2022 VAT and GST rate changes
Find out the main 2022 VAT and GST rate changes announced from around the world.
Navigate by country
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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 |
| 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; electronic services (including downloads or streaming media; e-learning; e-books; cloud-based software and memory storage; online gambling and apps); 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 |
| 14% | Standard | VAT replaced 10% Consumption Tax Oct 2019 |
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) |
Austrian Covid-19 VAT rate cuts
Austria has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | Ended |
| Non-Alcoholic beverages | 20% | 10% | 01 Jul 2020 | 31 Dec 2021 |
| Hospitality, Culture, some print | 10% | 5% | 01 Jul 2020 | 31 Dec 2021 |
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; 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 | 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 |
| 10% | Reduced | Advertising; rented shops (above 300 square metres) |
| 7.5% | 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 |
| 10% | 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; 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; restaurants and catering (all beverages excluded) |
| 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 Covid-19 VAT rate cuts
Bulgaria has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Hospitality, restaurants, cafes and books | 21% | 10% | 01 Jul 2020 | 31 Dec 2020 |
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
Cameroon VAT rates | ||
| Rate | Type | Which goods or services |
| 19.5% | Standard | All other taxable goods and services, including imports |
| 0% | Exempt | Exports; agricultural goods; mining products; interest; newspapers; health care and bank interest |
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 | 12% | 7% | 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 | |
| 7%,5%, 1% | City Maintance & Construction | |
| 3% | Construction services | |
| 3% | Reduced | For small-sized enterprises |
| 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. |
Colombia VAT rates | ||
| Rate | Type | Which goods or services |
| 19% | Standard | All other taxable goods and services |
| 5% | Reduced | Reduced rate includes: certain sales of new real estate; cotton; timber; certain foodstuffs; agricultural supplies; agricultural insurance; medical insurance; electric and hybrid vehicles; cleaning; coffee |
| 0% | Zero | Exports; livestock; meat; certain foodstuffs; sales of tourism packages to foreign visitors; certain books and magazines; some military and police equipment; sales to Colombian free trade zones |
Cook Islands VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports and associated services |
Costa Rica Covid-19 VAT rate cuts
Costa Rica has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Standard rate | 13% | 9% | TBC | TBC |
| Live and cultural event tickets | 13% | 7% | TBC | TBC |
| Tourism | 13% | 0% | 1 Jul 2020 | 30 Jun 2021 |
Costa Rica VAT rates | ||
| Rate | Type | Which goods or services |
| 13% | Standard | All other taxable goods and services |
| 10% | Reduced | Timber supplies |
| 5% | Reduced | Residential electricity consumption; restaurants |
Croatia Covid-19 VAT rate changes
| Supply | Old rate | New rate | Implementation date | End date |
| Basic foodstuffs | 25% | 13% | TBC | TBC |
Croatia VAT rates | ||
| Rate | Type | Which goods or services |
| 25% | Standard | All other taxable goods and services |
| 13% | Reduced | Some foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accommodation; café, restaurant and hotel services (excluding alcohol); some agricultural inputs; certain undertaker and cremation services supplies; children’s car seats; electricity supply; some writers and composers services; some domestic waste collection |
| 5% | Reduced | Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (including e-books); daily newspapers (with less than 50% advertising content); scientific periodicals; admission to cinema |
| 0% | Zero | Intra-community and international transport (excluding road and rail) |
Curacao Verde VAT rates | ||
| Rate | Type | Which goods or services |
| 5% | Standard | Turnover tax |
Cyprus Covid-19 VAT rate cuts
Cyprus has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Hotels, accommodation, hospitality, restaurants, cafes and public transport | 9% | 5% | 01 Jul 2020 | 10 Jan 2021 |
Cyprus VAT rates | ||
| Rate | Type | Which goods or services |
| 19% | Standard | All other taxable goods and services; land transactions for business use |
| 9% | Reduced | Domestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes |
| 5% | Reduced | Certain foodstuffs; non-alcoholic beverages; water supplies; pharmaceutical products; medical equipment for disabled persons; children’s car seats; certain passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; use of sporting facilities; domestic waste collection; hairdressing; some undertaker and cremation services; LPG (in cylinders); take away food (excluding soft drinks and alcoholic beverages); social housing; cut flowers for food production; waste and waste water treatment; works of art, collectors items and antiques; certain services on intracommunity flights |
| 0% | Zero | Intra-community and international transport; goods purchased on international flights |
Czech Republic Covid-19 VAT rate cuts
Czech Republic has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Accommodation; sports and cultural activities | 15% | 10% | 01 Jul 2020 | 31 Dec 2020 |
Czech Republic VAT rates | ||
| Rate | Type | Which goods or services |
| 21% | Standard | All other taxable goods and services |
| 15% | Reduced | Foodstuffs (excluding essential child nutrition and gluten-free food); non-alcoholic beverages; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accommodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services; firewood; some pharmaceuticals; some domestic waste collection and street cleaning; treatment of waste and waste water; food provided in restaurants and cafes; cut flowers and plants for decorative use; writers, composers and food production |
| 10% | Reduced | Foodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (including e-books) |
| 0% | Zero | Intra-community and international transport |
D
Denmark VAT rates | ||
| Rate | Type | Which goods or services |
| 25% | Standard | All other taxable goods and services |
| 0% | Zero | Newspapers and journals (published more than once a month); intra-community and international transport |
Djibouti VAT rates | ||
| Rate | Type | Which goods or services |
| 10% | - | to 33% Sales Tax |
Dominica VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 10% | Reduced | Hotel accommodation |
Dominican Republic VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All other taxable goods and services |
| 13% | Reduced | Basic foodstuffs |
Dubai VAT rates | ||
| Rate | Type | Which goods or services |
| 0% | No VAT | |
E
Ecuador VAT rates | ||
| Rate | Type | Which goods or services |
| 12% | Standard | All other taxable goods and services |
| 0% | Zero | Residential rents; land and water transport; electricity and water supplies; exports and associated transport; some basic foods; agricultural supplies; medicine and medical services; books and education; aircraft; hybrid vehicles |
Egypt VAT rates | ||
| Rate | Type | Which goods or services |
| 14% | Standard | All other taxable goods and services and imports |
| 5% | Reduced | Capital equipment used by taxable businesses; basic foodstuffs; agricultural supplies; construction of new properties; consulting services; and oil products |
| 0% | Zero | Exports and related services |
| 0% | Exempt | Financial services; medical supplies; healthcare; public broadcasting; education; domestic energy; basic foodstuffs; and the sale and leasing of real estate |
Estonia VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 9% | Reduced | Certain pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation |
| 0% | Zero | Intra-community and international transport |
Ethiopia VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports and associated services |
F
Fiji VAT rates | ||
| Rate | Type | Which goods or services |
| 9% | Standard | All other taxable goods and services |
| 10% | Service Turnover Tax Jan 2016 | |
Finland VAT rates | ||
| Rate | Type | Which goods or services |
| 24% | Standard | All other taxable goods and services |
| 14% | Reduced | Foodstuffs (excluding live animals); some agricultural supplies; restaurants and catering services (excluding alcoholic beverages); soft drinks; take away food; cut flowers and plants for food production |
| 10% | Reduced | Pharmaceutical products; domestic passenger transport; books (including e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport |
| 0% | Zero | Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins; certain works of art, collectors items and antiques |
France VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 10% | Reduced | Some foodstuffs; certain non-alcoholic beverages; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services ;admission to amusement parks (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accommodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs (except supply of alcoholic beverages); cut flowers and plants for decorative use; writers and composers etc; some social housing; some works of art, collectors items and antiques |
| 5.5% | Reduced | Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production; sanitary protection for women |
| 2.1% | Reduced | Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff |
| 0% | Zero | Intra-community and international transport (excluding road and inland waterways) |
G
Germany VAT rates | ||
| Rate | Type | Which goods or services? |
| 19% | Standard | All other taxable goods and services |
| 7% | Reduced | Some foodstuffs, water supplies (excluding bottled water), medical equipment for disabled persons, certain domestic passenger transport, intra-community and international passenger transport for certain road, rail, and inland waterway transportation, books (excluding books whose content is harmful to minors), e-books, audiobooks, newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising), admission to cultural events, writers and composers, some agricultural inputs, short-term hotel accommodation, certain admission to sports events, social services, medical and dental care, firewood, some timber for industrial use, takeaway food, cut flowers and plants for decorative use and food production, taxation of some gold coins and jewelry. |
| 0% | Zero | Intra-community and international transport (excluding road and rail and some inland waterways transport) |
Ghana VAT rates | ||
| Rate | Type | Which goods or services |
| 12.5% | Standard | All other taxable goods and services |
| 5% | Reduced | Health and Education Levy since Aug 2018 |
| 3% | Reduced | Flat-rate scheme for small entrepreneurs |
Gibraltar VAT rates | ||
| Rate | Type | Which goods or services |
| 0% | Standard | No VAT regime |
Greek Covid-19 VAT rate cuts
Greece has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Transport, coffee, non-alcoholic beverages, cinemas and tourist services | 24% | 13% | 01 Jun 2020 | 30 Apr 2021 |
Greece VAT rates | ||
| Rate | Type | Which goods or services |
| 24% | Standard | All other taxable goods and services |
| 13% | Reduced | Some foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation (bed and breakfast); certain social services; restaurant and catering (other than entertainment centres); services for boarding schools; structures for disabled persons; structures providing accommodation for mentally disabled persons, people with mental disorders and drug users |
| 6% | Reduced | Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating |
| 0% | Zero | Intra-community and international air and sea transport |
Guam VAT rates | ||
| Rate | Type | Which goods or services |
| 2% | Standard | Sales Tax from 1 Oct 2018 |
Guinea VAT rates | ||
| Rate | Type | Which goods or services |
| 14% | Standard | All taxable goods and services |
Guyana VAT rates | ||
| Rate | Type | Which goods or services |
| 14% | Standard | All taxable goods and services |
H
Honduras VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | Higher VAT rate on: alcohol; tobacco; fizzy drinks |
| 15% | Standard | Sales Tax |
Hungary VAT rates | ||
| Rate | Type | Which goods or services |
| 27% | Standard | All other taxable goods and services |
| 18% | Reduced | Certain foodstuffs; some take away food; admission to certain open-air concerts |
| 5% | Reduced | Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons (excluding repair); books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies of new buildings; restaurant and catering services (food prepared on site and non-alcoholic beverages); internet access services; certain writers and composers services; accommodation services from hotels, B&B and house sharing |
| 0% | Zero | Intra-community and international transport |
I
Iceland VAT rates | ||
| Rate | Type | Which goods or services |
| 24% | Standard | All other taxable goods and services |
| 11% | Reduced | Hotel accommodation and services; newspapers; foodstuffs; travel agents; and passenger transport; e-books |
| 0% | Zero | Exports; ships and aircraft; and export services |
| 0% | Exempt | Financial services; residential property leases; education; public transport; cultural and sporting events; and postal services |
India GST rates | ||
| Rate | Type | Which goods or services |
| 28% | Higher | Consumer durables, Air Conditioning, Automobiles, Cement, Chocolate, Accommodation above Rs 7,500 |
| 18% | Standard | Telephony, Banking, Insurance, Accommodation between Rs 2,500 and Rs 7,499 per night, Restaurants with alcohol license, Entrance to Cultural and Entertainment events, Capital Goods, Heavily Processed Foods; Cinema tickets; TVs, Video cameras; Games consuls; Frozen vegetables and Engine parts |
| 12% | Standard | Restaurants (non-air conditioned), Business Class air travel, Construction Intellectual Property temporary transfers, Dried Fruit, Confectionery. Frozen meat, other foodstuffs, Mobile phones, Accommodation between 1,000 and Rs 2,499 per night |
| 5% | Reduced | Privately-provided Transport including Car Sharing, Advertising, Sugar, Tea and Coffee, Cooking Oil, Medicine |
| 0% | Reduced | Basic foods, including: fish, meat, dairy, vegetables, bread, salt. Postal services. Books and newspapers. Accomodiation below Rs 999 per night |
Indonesia VAT rates | ||
| Rate | Type | Which goods or services |
| 10% | Standard | All other taxable goods and services |
| 0% | Zero | Exports; capital manufacturing equipment; and construction services |
| 0% | Exempt | Printed books; medical supplies; real estate; domestic energy; livestock; and agriculture products |
Iran VAT rates | ||
| Rate | Type | Which goods or services |
| 9% | Standard | All taxable goods and services |
| 12% | Higher (1) | Cigarette and tobacco products |
| 20% | Higher (2) | Gasoline (petroleum), kerosene and jet fuel (for airplanes) |
Ireland Covid-19 VAT rate changes
Ireland has announced a temporary Value Added Tax rate cut from 23% to 21%. The measure will come into place on 1 September 2020 until 28 February 2021.
| Supply | Old rate | New rate | Implementation date | End date |
| Standard rate | 23% | 21% | 01 Sep 2020 | 28 Feb 2021 |
| Tourism and hospitality services | 13.5% | 9% | 01 Nov 2020 | 31 Dec 2021 |
Ireland VAT rates | ||
| Rate | Type | Which goods or services |
| 23% | Standard | All other taxable goods and services |
| 13.5% | Reduced | Certain foodstuffs; some pharmaceutical products; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste and waste water; minor repairs of bicycles, shoes and leather goods and household linen; supplies of natural gas, electricity and district heating; heating oil; firewood; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; health studio services; tourism services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use; concrete and concrete blocks; some books; admission to amusement parks; hotel accommodation; restaurant and catering (excluding beverages); hairdressing; take-away food; bars and cafes |
| 9% | Reduced | Certain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications |
| 4.8% | Reduced | Livestock intended for use in the preparation of foodstuffs; some agricultural supplies |
| 0% | Zero | Some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production; supplies of seeds and plants for use in food production; some books; childrens’ nappies |
Israel VAT rates | ||
| Rate | Type | Which goods or services |
| 17% | Standard | All other taxable goods and services |
| 7.5% | Reduced | Payroll tax on wages in lieu of VAT for non-profit organisations |
| 17% | Payroll tax on wages in lieu of VAT for financial institutions | |
| 0% | Zero | Exports; some tourism services; sale of fruit and vegetables |
| 0% | Exempt | Financial services, certain real estate sales and leasings, diamonds and precious metals, not-for-profit organisations |
Italy VAT rates | ||
| Rate | Type | Which goods or services |
| 22% | Standard | All other taxable goods and services |
| 10% | Reduced | Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work on new buildings; some supplies of new buildings (non-luxurious); some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production |
| 5% | Reduced | Some foodstuffs; some social services; certain passenger transport |
| 4% | Reduced | Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number (ISBN) ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings (for first housing); supplies of new buildings (for first housing) |
| 0% | Zero | Intra-community and international transport |
J
Jamaica General Consumption Tax (GCT) rates | ||
| 15% | Standard | All other taxable goods and services |
10% | GART | Hotel accommodation |
25% | Telephone call tax | Telephony services |
| 0% | Zero | Agricultural supplies |
| 0% | Exempt | Basic foodstuffs, medical supplies, financial services, transportation and limited contruction |
Japan Consumption Sales Tax | ||
| Rate | Type | Which goods or services |
| 10% | Standard | Consumption tax (since 1 Oct 2019 when rate increased from 8%) |
| 8% | Reduced | Basic foodstuffs |
| 0% | Zero | Exports and some services provided to non-residents |
Jersey VAT rates | ||
| Rate | Type | Which goods or services |
| 5% | Standard | GST (since June 2011) |
| 0% | Zero | Exports, international services, medicines, housing sales, transfers or leases |
Jordan VAT rates | ||
| Rate | Type | Which goods or services |
| 16% | Standard | |
| 8% | Reduced | |
K
Kazakhstan VAT rates | ||
| Rate | Type | Supplies |
12% | Standard | All goods and services not subject to zero rating or exempt status. Imports. |
| 0% | Zero | Exports; international transport services; oil. |
| Exempt | Exempt | Land and residential real estate; financial services; entrance to cultural and sporting events; medical; education. |
Kenya VAT rates | ||
| Rate | Type | Which goods or services |
| 16% | Standard | All other supplies of goods, services and imports |
| 0% | Zero | Exports of goods and services; international passenger transport; certain petroleum supplies |
| 0% | Exempt | Certain agricultural supplies; financial services; medical supplies; tour operator services; entrance to national parks; domestic passenger transport; medical; education and training; residential property; betting and gaming; domestic water |
| 3% | Turnover Tax | Turnover Tax on any business below the VAT registration threshold |
Kosovo VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All taxable goods and services |
| 8% | Reduced | |
Kuwait VAT rates | ||
| Rate | Type | Which goods or services |
| 0% | No VAT regime | |
Kyrgyzstan VAT rates | ||
| Rate | Type | Which goods or services |
| 12% | Standard | All taxable goods and services |
L
Latvia VAT rates | ||
| Rate | Type | Which goods or services |
| 21% | Standard | All other taxable goods and services |
| 12% | Reduced | Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating |
| 5% | Reduced | A range of locally produced vegetables and fruit |
| 0% | Zero | Intra-community and international transport |
Lebanon VAT rates | ||
| Rate | Type | Which goods or services |
| 11% | Standard | All taxable goods and services |
Liberia GST rates | ||
| Rate | Type | Which goods or services |
| 10% | Higher | Hotels; gambling; travel services and international travel |
| 7% | Standard | Goods & Services Tax (a turnover tax on limited range of services) |
| 7% | Additional | Telecoms Surtax on top of 7% GST |
Lithuania VAT rates | ||
| Rate | Type | Which goods or services |
| 21% | Standard | All other taxable goods and services |
| 9% | Reduced | Some domestic passenger transport; hotel accommodation; district heating; books (excluding e-books); firewood |
| 5% | Reduced | Pharmaceutical products; medical equipment for disabled persons; newspapers and periodicals (some exceptions) |
| 0% | Zero | Intra-community and international transport |
Luxembourg VAT rates | ||
| Rate | Type | Which goods or services |
| 16% | Standard | All other taxable goods and services |
| 14% | Reduced | Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit |
| 8% | Reduced | Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques |
| 3% | Reduced | Foodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; certain books (including e-books); certain newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services; some writers and composers services (royalties); raw wool; treatment of waste and waste water; some goods and services for consumption on-board passenger transport; some works of art, collectors items and antiques |
| 0% | Zero | Intra-community and international transport |
M
Macedonia VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All taxable goods and services |
Madagascar VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All taxable goods and services |
Malawi VAT rates | ||
| Rate | Type | Which goods or services |
| 16.5% | Standard | All taxable goods and services |
Malaysian Covid-19 SST rate cuts
Malaysia has temporarily cut service taxes to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Service Tax on Hotels | 6% | 0% | 30 Mar 2020 | 30 Jun 2021 |
| Tourism Tax | RM10 | RM0 | 01 Jul 2020 | 30 Jun 2021 |
Malaysia SST rates | ||
| Rate | Type | Which goods or services |
| 10% | Standard | Goods SST on goods is charged throughout the B2B chain to the final consumer and is not deductible by tax payers. This includes a liability on imported goods – a low-value exemption may apply |
| 6% | Standard | Services SST on services is only due when supplied to the non-tax registered final consumer. Services liable include: Restaurants; Hotels and accommodation; Car hire, rental and repair; Domestic flights; Insurance; Credit cards; Legal and accounting; Business consulting; Electricity; Telecoms, pay-TV; Digitial supplies; Imported and exported services are exempted |
| 5% | Reduced | Basic foodstuffs; petroleum oils; construction materials; IT, telecommunications and printing hardware and materials; and timepieces. Oil and petroleum are subject to quantity-based rates |
Malta VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All other taxable goods and services |
| 7% | Reduced | Hotel accommodation; use of sporting facilities |
| 5% | Reduced | Medical equipment for disabled persons; books (including e-books); newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity |
| 0% | Zero | Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; live animals for human consumption; intra-community and international transport; domestic passenger transport (excluding road); cut flowers and plants for food production |
Mauritius VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Wheat, flour and related products; exports and associated services |
Mexican Covid-19 VAT rate cuts
Mexico is to consider temporarily cuting VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Standard rate | 16% | 10% | TBC | TBC |
Mexico VAT rates | ||
| Rate | Type | Which goods or services |
| 16% | Standard | All other taxable goods and services |
| 8% | Reduced | VAT at Southern and Northern border regions |
| 0% | Zero | Exports; certain basic foodstuffs such as milk, wheat, meat and corn; medicine; some agricultural services |
Moldova VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All taxable goods and services |
Monaco VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 10% | Reduced | Certain pharmaceutical products; water; restaurants; take-away food; hotels; transportation of passengers; some types of real estate renovations |
| 5.5% | Reduced | Products and services for the disabled; books (including e-books); most food and drink products; energy |
| 2.1% | Reduced | Certain medicines; newspapers |
| 0% | Zero | Exports and related services |
Montenegro Covid-19 VAT rate cuts
Montenegro has temporarily reduced the VAT rate to 7% for restaurants, cafes and catering services.
| Supply | Old rate | New rate | Implementation date | End date |
| Restaurants, cafes and catering services | 21% | 7% | 04 Aug 2020 | 31 Aug 2021 |
Montenegro VAT rates | ||
| Rate | Type | Which goods or services |
| 21% | Standard | All other taxable goods and services |
| 7% | Reduced | Basic foodstuffs; public transport; hotel and other tourist accommodation; certain medicines |
| 0% | Zero | Exports and related services |
Morocco VAT rates | |
| VAT Rate | Supplies |
| 20% standard | All supplies of goods, services and imports not entitled to reduced or full exemptions. |
| 14% reduced | Domestic transportation (excluding train) |
| 10% reduced | Banking; hotel and restaurant (excluding alcohol); oil and other petroleum products |
| 7% reduced | Public supplies of water and electricity; medicines and pharmaceuticals |
| 0% | Exemption with credit - Exports of goods and services; agriculture supplies; |
Exempt | Exempt without credit – basic foodstuffs; newspapers and books |
N
Namibia VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All taxable goods and services |
Nepal VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All taxable goods and services |
Netherlands VAT rates | ||
| Rate | Type | Which goods or services |
| 21% | Standard | All other taxable goods and services |
| 9% | Reduced | Foodstuffs (excluding foodstuffs for animal consumption); some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production; some works of art, collectors items and antiques |
| 0% | Zero | Taxation of gold coins; intra-community and international passenger transport by air and sea |
New Zealand GST rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 9% | Reduced | Hotel accommodation on long term basis (longer than 4 weeks) |
| 0% | Zero | Exports and related services; financial services; land transactions; international transportation. |
| 0% | Exempt | Financial services, real estate, precious metals |
Nigeria VAT rates | ||
| Rate | Type | Which goods or services |
| 7.5% | Standard | All taxable goods and services |
| 0% | Zero | Zero rate applies to goods and services including: non-oil exports; commercial aircraft and spare part imports; certain humanitarian initiatives; machinery and equipment used in the solid minerals sector; exports; agricultural equipment; commercial vehicles; basic foodstuffs; postal; residential rents; medical and pharmaceutical supplies; education and related materials; a limited range of financial services; books and newspapers |
Norwegian Covid-19 VAT rate cuts
Norway has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Cinema, hotels, public transport | 12% | 6% | 01 Apr 2020 | 31 Dec 2020 |
Norway VAT rates | ||
| Rate | Type | Which goods or services |
| 25% | Standard | All other taxable goods and services |
| 15% | Reduced | Foodstuffs and beverages |
| 11.1% | Reduced | Supply of raw fish |
| 6% | Reduced | Certain cultural and sporting activities; transport services |
| 0% | Zero | E-books |
O
Oman VAT rates | ||
| Rate | Type | Which goods or services |
| 5% (1 April 2021) | Standard | All other taxable goods and services
|
| 0% | Zero rated | Exports of goods or services; Certain financial services; Education |
| 0% | Exempt | Certain financial services; basic foodstuffs; rent; healthcare |
P
Pakistan sales tax rates | |
| Rate | Supplies |
| 17% | Goods: supplies of goods, including imports. There is an additional 1% levied where the customer is a non-Sales Tax registered consumer. |
| 16%, 15% and 13% | Services: banking; construction; shipping; telecoms (17%); advertising; specialist advice and consulting; outsourced businesses services; event organisation and related services; temp or contract employees; hotel and restaurants. |
| 10%, 8%, 5%, 3% | Local imports and produce for export. Sugar. Certain plant and machinery. |
| 18.5% to 25% | Various other specific supplies, including metals, chemicals and petroleum products |
| 0% | Exports; office stationery |
| Exempt | Pharmaceuticals; books and newspapers; agriculture produce; medical supplies |
Panama VAT rates | ||
| Rate | Type | Which goods or services |
| 7% | Standard | All other taxable goods and services, including imports |
| 15% | Higher | Tobacco products |
| 10% | Higher | Hotel and accommodation; alcoholic beverages |
| 0% | Zero | Exports |
| 0% | Exempt | Oil-based products; basic foodstuffs; agricultural produce; medical and pharmaceuticals; education; bank and related commission on foreign currency; property leasing |
Paraguay VAT rates | ||
| Rate | Type | Which goods or services |
| 10% | Standard | All other taxable goods and services |
| 5% | Reduced | Foodstuffs and basic consumer goods; real estate; certain agricultural goods; some basic financial services |
Peru VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All other taxable goods and services (16% state VAT + 2% municipal VAT) |
Philippines VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Higher | "Amusement tax" on night clubs, bars, cabarets etc |
| 12% | Standard | All other taxable goods and services |
| 0% | Reduced | Exports; international shipping; passenger transport; renewable energy |
| 0% | Zero | Sale or import of certain agricultural goods; passenger transport; domestic gas and water; financial services and insurance; medical supplies; real estate; newspapers and books |
Poland VAT rates | ||
| Rate | Type | Which goods or services |
| 23% | Standard | All other taxable goods and services |
| 8% | Reduced | Mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines |
| 5% | Reduced | Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above) |
| 0% | Zero | Intra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport |
Portugal VAT rates | ||
| Rate | Type | Which goods or services |
| 23% | Standard | All other taxable goods and services |
| 13% | Reduced | Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation |
| 6% | Reduced | Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production; construction work on new buildings; some legal services; some goods for consumption on-board transportation; treatment of waste water; some works of art, collectors items and antiques |
| 0% | Zero | Intra-community and international passenger transport |
Puerto Rico VAT rates | ||
| Rate | Type | Which goods or services |
| 11.5% | Standard | All taxable goods and services (10.5% State Tax + 1% Municipal Tax) |
| 4% | Reduced | Some professional services |
Q
Qatar VAT rates | ||
| Rate | Type | Which goods or services |
| 0% | Standard | No VAT regime |
R
Romania VAT rates | ||
| Rate | Type | Which goods or services |
| 19% | Standard | All other taxable goods and services |
| 9% | Reduced | Foodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies; some goods and services for consumption on-board transportation. |
| 5% | Reduced | Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events; admission to amusement parks; hotel accommodation; restaurants and catering services (excluding some alcoholic beverages); take-away food; bars, cafes and nightclubs (excluding some alcoholic beverages); Residential properties |
| 0% | Zero | Intra-community and international passenger transport |
Russian Federation VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 16.67% | Reduced | Foodstuffs; livestock; certain children’s supplies; medicine; water; books |
| 0% | Zero | Exports and associated services; suburban rail passenger transport (until 2029) |
S
Sao Tome and Principe VAT rates | ||
| Rate | Type | Which goods or services |
| 0% | Standard | No VAT regime |
Saudi Arabia Covid-19 VAT rate increases
Saudi Arabia has increased VAT due to the COVID-19 crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| Standard Rate | 5% | 15% | 01 Jul 2020 | - |
Saudi Arabia VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports of goods or services outside the Council Territory backed by evidence of the movement of the goods/services; Supplies within customs duty suspension zones; Exports of services include where the customer is not resident within the a Council Territory and/or the consumption does not take place within the Territory; International transport services of goods or passengers; Medical equipment and medicines and Investment precious metals |
Serbia VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 10% | Reduced | Basic foodstuffs; utility services; tourism accommodation; live and cultural events; daily newspapers; farming supplies; textbooks and teaching aids |
| 0% | Zero | Exports and associated transportation services |
Seychelles VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | For businesses with a turnover above SR 5 million (since Jan 2013) |
Singapore GST rates | ||
| Rate | Type | Which goods or services |
| 7% | Standard | Goods and Services Tax (GST) (since July 2007) |
| 0% | Zero | Zero rating includes: international services; exports; supply and lease of certain aircraft; supply of certain tools |
Slovakia VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 10% | Reduced | Some foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation |
| 0% | Zero | Intra-community and international passenger transport |
Slovenia VAT rates | ||
| Rate | Type | Which goods or services |
| 22% | Standard | All other taxable goods and services |
| 9.5% | Reduced | Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings |
| 5% | Reduced | E-books; printed books |
| 0% | Zero | Intra-community and international transport (excluding road transport) |
South Africa VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports; agricultural supplies; residential lettings; road and rail transport; financial services; money lending; retirement and medical benefits; international transport. |
South Korea VAT rates | ||
| Rate | Type | Which goods or services |
| 10% | Standard | All other taxable goods and services |
| 0% | Zero | Exports and associated transport services; finance and insurance services; services rendered overseas; some business support services |
South Sudan VAT rates | ||
| Rate | Type | Which goods or services |
| 10% | Standard | On medium and large businesses |
Spain VAT rates | ||
| Rate | Type | Which goods or services |
| 21% | Standard | All other taxable goods and services |
| 10% | Reduced | Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; some renovation and repair of private dwellings; agricultural supplies; hotel accommodation; restaurants and catering services; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; take away food; cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sporting events (amateur sporting events only); treatment of waste and waste water; admission to certain cultural services |
| 4% | Reduced | Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services; some construction work on new buildings; some domestic care services |
| 0% | Zero | Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea |
Sri Lanka VAT rates | ||
| Rate | Type | Which goods or services |
| 8% | Standard | All taxable goods and services |
St Lucia VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 7% | Reduced | Hotel services |
Suriname Sales Tax rates | ||
| Rate | Type | Which goods or services |
| 10% | Standard | Goods |
| 8% | Reduced | Services |
Sweden VAT rates | ||
| Rate | Type | Which goods or services |
| 25% | Standard | All other taxable goods and services |
| 12% | Reduced | Some foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation; restaurant and catering services; some works of art, collectors items and antiques |
| 6% | Reduced | Domestic passenger transport; books (including e-books); newspapers and some periodicals; admission to cultural events (excluding cinema); writers and composers; admission to sports events; use of sports facilities |
| 0% | Zero | Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport |
Switzerland VAT rates | ||
| Rate | Type | Which goods or services |
| 7.7% | Standard | All other taxable goods and services |
| 3.7% | Reduced | Hotel accommodation |
| 2.5% | Reduced | Food and drink (except that provided in hotels); agricultural supplies; water; printed materials; medicines; cultural and sporting events |
| 0% | Zero | Exports; supplies of goods and services to airlines |
T
Taiwan VAT rates | ||
| Rate | Type | Which goods or services |
| 5% | Standard | All other taxable goods and services |
| 0% | Zero | Exports and related services; some goods and services associated with international transportation |
| 0% | Exempt | Basic foodstuffs; sale of land; and a range of financial instruments |
| 0.1% | GBRT | Agriculture |
| 1% | GBRT | Small enterprises; reinsurance premiums |
| 5% | GBRT | Financial services |
| 15% | GBRT | Entertainment services at restaurants or nightclubs |
Tanzania VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All taxable goods and services |
Thailand VAT rates | ||
| Rate | Type | Which goods or services |
| 7% | Standard | The standard VAT rate is 6.3% which together with a municipal component gives a total effective rate of 7% |
| 0% | Zero | Exports |
Togo VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All taxable goods and services |
Trinidad and Tobago VAT rates | ||
| Rate | Type | Which goods or services |
| 12.5% | Standard | All taxable goods and services |
Tunisia VAT rates | ||
| Rate | Type | Which goods or services |
| 19% | Standard | All other taxable goods and services |
| 13% | Reduced | Reinsurance services; goods transportation |
| 7% | Reduced | Medical and veterinarian services; paper for magazines and newspapers; tourism |
| 0% | Zero | Exports and related services |
| 0% | Exempt | Basic foodstuffs; some financial services; agriculture supplies; physical and electronic publishing; pharmaceuticals; loan interest; international transport |
Turkish Covid-19 VAT rate cuts
Turkey VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | E-books; all other taxable goods and services |
| 8% | Reduced | Certain basic foodstuffs; pharmaceutical products; books (excluding e-books); medical products |
| 1% | Reduced | Newspapers and magazines; some basic foodstuffs. |
| 0% | Zero | Exports of goods and related services |
U
Uganda VAT rates | ||
| Rate | Type | Which goods or services |
| 18% | Standard | All taxable goods and services |
Ukraine VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 7% | Reduced | Pharmaceutical supplies |
| 0% | Zero | Exports; international transportation |
United Arab Emirates VAT rates | ||
| Rate | Type | Which goods or services |
| 5% | Standard | On taxable supplies and imports |
| 0% | Zero | Exports; International passenger transport; Import of precious metals; First supply (within 3 yrs of construction) residential properties; Crude oil and natural gas; Publicly provided education |
United Kingdom Covid-19 VAT rate changes
United Kingdom has brought forward tax cuts and considers temporary UK VAT rate cut to help support businesses and consumers during the Coronavirus pandemic crisis.
| Supply | Old rate | New rate | Implementation date | End date |
| E-books and online journals | 20% | 0% | 01 May 2020 | - |
| Hospitality and tourism including restaurants; cafes; pubs (ex alcohol); hospitality; hotels; B&B's; home rental; caravan and tent sites; hot take away food; theatres; circuses; amusement parks; concerts; museums; zoos; cinemas; and exhibitions. Note: served alcoholic drinks will not benefit from the cut. | 20% | 5% | 15 Jul 2020 | 31 Mar 2021 |
United Kingdom VAT rates | ||
| Rate | Type | Which goods or services |
| 20% | Standard | All other taxable goods and services |
| 5% | Reduced | Children’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some renovation and repairs of private dwellings; some medical equipment for disabled persons |
| 0% | Zero | Some social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drink (some exceptions); take away food (if bought on the catering premises); cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies for disabled persons; domestic passenger transport; children's clothing and footwear; children’s diapers; live animals destined for human consumption; seed supplies; supply of animal feed; supplies of residential caravans and houseboats; some construction work on new buildings; some supplies of new buildings; sewerage services; motor cycle and bicycle helmets; commercial ship and aircraft stores; intra-community and international passenger transport; some gold ingots, bars and coins, women’s sanitary products |
Uruguay VAT rates | ||
| Rate | Type | Which goods or services |
| 22% | Standard | All other taxable goods and services |
| 10% | Reduced | Foodstuffs; hotels and tourism; transport and diesel, agriculture; pharmaceutical products |
| 0% | Zero | Exports and related services; residential electricity; some residential telephone charges; international event organisation |
Uzbekistan VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports and international transportation services |
V
Vanuatu VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports; services physically performed outside of Vanuatu; certain goods and services for educational establishments; approved aid projects |
Venezuela VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Luxury | Restaurant and bar services; telecom messaging services; rental of ships or aircraft for recreational use; imported high-value motor vehicles; gaming equipment |
| 16% | Standard | All other supplies of goods, services and imports |
| 8% | Reduced | Some human and animal foodstuffs; domestic airlines; some professional services; construction |
| 0% | Zero | Exports of goods and services |
| 0% | Exempt | Basic foodstuffs; public education; books and newspapers; public transport; financial services; medicine; healthcare; domestic electricity; entrance to entertainment and cultural events |
Vietnam VAT rates | ||
| Rate | Type | Which goods or services |
| 15% | Higher | Luxury goods |
| 10% | Standard | All other taxable goods and services |
| 5% | Reduced | Basic foodstuffs; transport; medical equipment; agricultural production and services |
| 0% | Zero | Overseas construction; exports and associated services; agricultural equipment; fertilizers; animal feed |
Z
Zambia VAT rates | ||
| Rate | Type | Which goods or services |
| 16% | Standard | All other taxable goods and services |
Zimbabwe VAT rates | ||
| Rate | Type | Which goods or services |
| 14.5% | Standard | All other taxable goods and services |