World Tax Rates (Indirect)

Country Oracle Regime Code Standard Rate Reduced or Zero rated Tax System Currency Notes Last Updated
Afghanistan AF TAX 2%   5% Sales Tax AFN 1st July 2014
Albania AL VAT 20% 0% VAT ALL 1st July 2014
Algeria DZ VAT 17% 7% VAT DZD 1st July 2014
American Samoa AS TAX N/A N/A USD 5% Excise tax on imports 15th January 2015
Angola AO TAX 10% 2% 5% Consumption Tax AOA Goods from 2 to 30%. Telecom, water and electricity 5% 1st July 2014
Anguilla AI TAX N/A N/A XCD May introduce VAT in the future 15th January 2015
Antarctica AQ TAX N/A N/A USD 15th January 2015
Antigua and Barbuda AG VAT 15% 12.5% VAT XCD 1st July 2014
Argentina AR VAT 21% 10.5% VAT ARS Special high rate of 27% applied to telecoms, domestic gas supplies, water and industrial energy users. 1st July 2014
Armenia AM VAT 20% 0% VAT AMD 1st July 2014
Australia AU GST 10% 0% GST AUD 1st July 2014
Austria AT VAT 20% 0% 10% 12% VAT EUR 1st July 2014
Azerbaijan AZ VAT 18% VAT AZN 1st July 2014
Bahamas BS VAT 7.5% BS VAT BSD VAT introduced on 1 January 2015 at a standard rate of 7.5% 15th January 2015
Bahrain N/A N/A BHD 1st July 2014
Bangladesh BD VAT 15% 0% 1.5% 2.25% 4.5%   5%   9% VAT BDT 15% VAT is applicable for all business or industrial units with an annual turnover of Taka 2 million and above 1st July 2014
Barbados BB VAT 17.5% 0%    7.5% VAT BBD 1st July 2014
Belarus BY VAT 20% 10% VAT BYR 24% white sugar, 0.5% diamonds from Russia and 0% 1st July 2014
Belgium BE VAT 21% 0%   6%   12% VAT EUR 1st July 2014
Belize BZ GST 12.5% GST BZD 1st July 2014
Benin BJ VAT 18% VAT XOF 1st July 2014
Bermuda BM VAT N/A N/A BMD There is no VAT or GST but, certain goods are subject to a customs duty which is payable upon entry in Bermuda. 15th January 2015
Bhutan BT TAX 5%    50% Sales Tax BTN 1st July 2014
Bolivia BO VAT 13% VAT BOB 1st July 2014
Bosnia and Herzegovina BA VAT 17% 0% VAT BAM 1st July 2014
Botswana BW VAT 12% 0% VAT BWP 1st July 2014
Brazil BR VAT 17% ICMS BRL Multiple-rate system with tax levied at State and Federal levels. Brazilian State VAT (ICMS) levied at rates ranging from 7% to 25%, with average rate of 17% (e.g. rate in Sao Paulo is 18%). National VAT (IPI) also levied with average rate of 20%. 1st July 2014
Brunei Darussalam N/A N/A BND 1st July 2014
Bulgaria BG VAT 20% 0%   9% VAT BGN 1st July 2014
Burkina Faso BF VAT 18% VAT XOF 1st July 2014
Burundi BI VAT 18% VAT BIF 1st July 2014
Cambodia KH VAT 10% VAT KHR 1st July 2014
Cameroon CM VAT 19.25% VAT XAF Zero rate also, excise duty 25% 15th January 2015
Canada CA GST, CA PST, CA HST 5% 0% GST CAD 1st July 2014
Cape Verde CV VAT 15% 6% VAT CVE 1st July 2014
Cayman Islands KY VAT N/A N/A KYD There is no VAT or GST in the Cayman Islands.There is import duty on many goods with the rates depending on the type of good being imported. 15th January 2015
Central African Republic CF VAT 19% 5% VAT XAF 1st July 2014
Chad TD VAT 18% VAT XAF 1st July 2014
Chile CL VAT 19% VAT CLP 1st July 2014
China CN VAT 17% 0%    13% VAT/ Business Tax CNY VAT essentially applicable to supplies of goods together with a small number of services related to manufacturing processes. Business Tax applies to supplies of services. 1st July 2014
Christmas Island CX TAX N/A N/A AUD 15th January 2015
Colombia CO VAT 16% 0%     1.6%    10% VAT COP 1st July 2014
Comoros KM VAT 0%   3%    5% 15%   25% VAT KMF 1st July 2014
Congo, Democratic Republic of the CD TAX 16% 0% Sales Tax CDF Main sales tax rate is 13% 15th January 2015
Congo, Republic of the CG VAT 18.9% VAT XAF VAT is 18%, but a surtax of 5% of VAT is also added meaning the global VAT rate is 18.9% 15th January 2015
Costa Rica CR VAT 13% 5% 10% VAT CRC 1st July 2014
Croatia HR VAT 25% 5% 13% VAT HRK 1st July 2014
Cuba CU TAX 2.5% 5% 7.5% 10% 15% 20% 25% Sales Tax CUC 1st July 2014
Cyprus CY VAT 19% 0% 5%  9% VAT EUR 1st July 2014
Czech Republic CZ VAT 21% 15% VAT CZK 15th January 2015
Denmark DK VAT 25% 0% VAT DKK 1st July 2014
Djibouti DJ TAX 1% 13% 26% Sales Tax DJF 1st July 2014
Dominica DM VAT 15% 10% VAT XCD 1st July 2014
Dominican Republic DO VAT 18% 0% VAT DOP 1st July 2014
Ecuador EC VAT 12% 0% VAT USD 1st July 2014
Egypt EG TAX 10% 5% Sales Tax EGP 100%, 45%, 25%, 15% Higher rates also apply on certain goods and services 1st July 2014
El Salvador SV VAT 13% VAT USD 1st July 2014
Equatorial Guinea GQ TAX 15% 6% Sales Tax XAF 1st July 2014
Eritrea ER TAX 4% 12%, 10%, 5%, 3% Sales Tax ERN 1st July 2014
Estonia EE VAT 20% 0% 9% VAT EUR 1st July 2014
Ethiopia ET VAT 15% VAT ETB 1st July 2014
Falkland Islands FK VAT N/A N/A FKP 15th January 2015
Faroe Islands FO VAT 25% VAT DKK 15th January 2015
Fiji FJ VAT 15% 0% VAT FJD 1st July 2014
Finland FI VAT 24% 0% 10% 14% VAT EUR 1st July 2014
France FR VAT 20% 2.1%  5.5% 10% VAT EUR 1st July 2014
Gabon GA VAT 18% 10% VAT XAF 1st July 2014
Gambia GM TAX 15% Sales Tax GMD 1st July 2014
Georgia GE VAT 18% VAT GEL 1st July 2014
Germany DE VAT 19% 0% 7% VAT EUR 1st July 2014
Ghana GH VAT 15%, 17.5% 3% VAT GHS 15% since Jan 2014, plus National Health Insurance Levy 2.5% = 17.5% on most goods and services 3% reduced VAT rate on: flat-rate scheme for small entrepreneurs 15th January 2015
Gibraltar GI VAT N/A N/A GIP 1st July 2014
Greece EL VAT 23% 0% 6.5%  13% VAT EUR 1st July 2014
Greenland GL TAX N/A N/A DKK 15th January 2015
Grenada GD VAT 15% 0% 10% VAT XCD 1st July 2014
Guam GU TAX 4% Sales Tax USD 1st July 2014
Guatemala GT VAT 12% 0% VAT GTQ 1st July 2014
Guernsey GG VAT N/A N/A GGP 1st July 2014
Guinea GN VAT 18% VAT GNF 1st July 2014
Guinea-Bissau GW VAT 15% VAT XOF 1st July 2014
Guyana GY VAT 16% VAT GYD 1st July 2014
Haiti HT TAX 10% Turnover tax HTG 1st July 2014
Honduras HN TAX 15% 0% Sales tax HNL There is a VAT rate of 18% on certain goods (alcoholic beverages and tobacco).  1st July 2014
Hong Kong HK TAX N/A N/A HKD 1st July 2014
Hungary HU VAT 27% 0% 5% 18% VAT HUF 1st July 2014
Iceland IS VAT 24% 0%  12% VAT ISK Standard VAT reduced from 25.5% to 24% and Reduced rate increased from 7% to 12% 15th January 2015
India IN GST 12.5% 0% 1% 4% VAT INR VAT applies to goods and was introduced in 21 states on 1 April 2005. Sales tax and other local taxes to be phased out. Service tax is a federal levy and applies to the sale of services. 1st July 2014
Indonesia ID VAT 10% VAT IDR 1st July 2014
Iran IR VAT 6% VAT IRR 3.6% VAT (since March 2011) plus 2.4% Levy = 6% effective rate 1st July 2014
Iraq IQ N/A N/A IQD 1st July 2014
Ireland IE VAT 23% 0% 4.8% 9% 13.5% VAT EUR The 9% VAT rate on tourism-related activities was due to expire on 31 December 2013, however this has now been postponed. 1st July 2014
Isle of Man GB VAT 20% 0% 5% VAT GBP The rate of VAT follows that of the United Kingdom 1st July 2014
Israel IL VAT 18% 0% VAT ILS 1st July 2014
Italy IT VAT 22% 0% 4%  10% VAT EUR 1st July 2014
Ivory Coast CI VAT 18% VAT XOF 1st July 2014
Jamaica JM VAT 16.5% 0%  10% VAT JMD 20% on telephone services 1st July 2014
Japan JP TAX 8% 0% VAT JPY The rate is scheduled to increase to 10% in October 2015. 1st July 2014
Jersey JE GST 5% GST JEP 1st July 2014
Jordan JO TAX 16% 0% 4%  8% Sales Tax JOD 1st July 2014
Kazakhstan KZ VAT 12% VAT KZT 1st July 2014
Kenya KE VAT 16% VAT KES 1st July 2014
Kiribati KI TAX 0%  10% Sales Tax AUD 1st July 2014
Korea (North Korea) KP TAX 2%  15% Turnover tax KPW 1st July 2014
Korea (South Korea) KR VAT 10% 0% VAT KRW 1st July 2014
Kuwait KW 0% N/A KWD 1st July 2014
Kyrgyzstan KG VAT 20% VAT KGS 1st July 2014
Laos LA VAT 10% VAT LAK 1st July 2014
Latvia LV VAT 21% 0%   12% VAT EUR 1st July 2014
Lebanon LB VAT 10% VAT LBP 1st July 2014
Lesotho LS VAT 14% 5% VAT LSL 1st July 2014
Liberia LR TAX 7% N/A LRD Some (but not all or very many) goods and services are taxed at 7% of gross charge. 1st July 2014
Libya LY N/A N/A LYD Stamp duty payable at 2% of contract value, plus 5 per thousand (Libyan dinars). 1st July 2014
Liechtenstein LI VAT 8% 2.5%  3.8% VAT CHF 1st July 2014
Lithuania LT VAT 21% 0% 9%  5% VAT LTL 1st July 2014
Luxembourg LU VAT 15% 0% 3%  6%  12% VAT EUR 15th January 2015
Macau MO N/A N/A MOP 1st July 2014
Macedonia MK VAT 18% 5% VAT MKD 1st July 2014
Madagascar MG VAT 20% VAT MGA 1st July 2014
Malawi MW VAT 16.5% VAT MWK 1st July 2014
Malaysia MY GST, MY TAX 6%  10% Sales tax MYR GST to be introduced on 1 April 2015 at a standard rate of 6%. But until then sales tax for services is 6% 1st July 2014
Maldives MV N/A N/A MVR There is a Tourism Goods and Service Tax (T-GST) with a rate of 3.5% 1st July 2014
Mali ML VAT 18% VAT XOF 1st July 2014
Malta MT VAT 18% 0% 5%  7% VAT EUR 1st July 2014
Marshall Islands MH TAX 5%  10% Sales tax USD 1st July 2014
Martinique MQ VAT 8.5% 0.021 VAT EUR 15th January 2015
Mauritania MR VAT 14% VAT MRO The 18% rate only applies to petroleum products and telecommunication services. 1st July 2014
Mauritius MU VAT 15% 0% VAT MUR 1st July 2014
Mayotte YT TAX N/A N/A EUR 15th January 2015
Mexico MX VAT 16% 0% VAT MXN 1st July 2014
Micronesia FM TAX 3-5%. Sales tax USD Each region levies own sales tax at rates between 3%-5%. 1st July 2014
Moldova MD VAT 20% 0%  5%  8% VAT MDL 29th September 2014
Monaco MC VAT 20% 2.1%    5.5% 10% VAT EUR Monaco is treated as part of France for VAT purposes. 1st July 2014
Mongolia MN VAT 10% VAT MNT 1st July 2014
Montenegro ME VAT 17% 0%  7% VAT EUR 1st July 2014
Morocco MA VAT 20% 0%  7%  10%  14% VAT MAD 1st July 2014
Mozambique MZ VAT 17% 0% VAT MZN 1st July 2014
Myanmar MM TAX 5%  30% Sales tax MMK 1st July 2014
Namibia NA VAT 15% VAT NAD 1st July 2014
Nauru NR N/A N/A AUD 1st July 2014
Nepal NP VAT 13% VAT NPR 1st July 2014
Netherlands NL VAT 21% 0%  6% VAT ANG 1st July 2014
Netherlands Antilles AN TAX 3%  5% Turnover tax ANG 1st July 2014
New Caledonia NC TAX N/A N/A XPF 15th January 2015
New Zealand NZ GT 15% 0% GST NZD 1st July 2014
Nicaragua NI VAT 15% VAT NIO 1st July 2014
Niger NE VAT 19% VAT XOF 1st July 2014
Nigeria NG VAT 5% VAT NGN 1st July 2014
Niue NU VAT 5% VAT NZD 1st July 2014
Norfolk Island NF GST GST GST AUD 15th January 2015
Northern Mariana Islands MP TAX N/A N/A USD 15th January 2015
Norway NO VAT 25% 0%  8% 15% VAT NOK 1st July 2014
Oman OM N/A N/A OMR 1st July 2014
Pakistan PK VAT 16% 0% VAT PKR 1st July 2014
Palau PW N/A N/A USD 1st July 2014
Panama PA VAT 7% VAT PAB An additional rate of 10%-15% may exceptionally apply 1st July 2014
Papua New Guinea PG VAT 10% 0% VAT PGK 1st July 2014
Paraguay PY VAT 10% 5% VAT PYG 1st July 2014
Peru PE VAT 18% 0% VAT PEN 1st July 2014
Philippines PH VAT 12% 0% VAT PHP 1st July 2014
Poland PL VAT 23% 0%  5%   8% VAT PLN 1st July 2014
Puerto Rico PR TAX 7% Sales and Use Tax USD (6% State Tax + 1% Municipal Tax) 15th January 2015
Portugal PT VAT 23% 0%  6%  13% VAT EUR In the Azores the rates are 18%, 10%, 5% and 0% In Madeira the rates are 22%, 12%, 5% and 0% 1st July 2014
Romania RO VAT 24% 0% 5% 9% VAT RON 1st July 2014
Russia RU VAT 18% 0% 10% VAT RUB 1st July 2014
Qatar QA TAX N/A QAR VAT may be introduced in the future 15th January 2015
Reunion RE VAT 8.5% 0.015 VAT EUR 15th January 2015
Rwanda RW VAT 18% VAT RWF 1st July 2014
Saint Helena SH TAX N/A SHP 15th January 2015
Saint Kitts and Nevis KN VAT 17% 0% VAT XCD 1st July 2014
Saint Lucia LC VAT 15% VAT XCD 1st July 2014
Saint Vincent and the Grenadines VC 15% 0-10% N/A XCD 1st July 2014
Samoa WS VAGST 15% VAGST WST VAGST is Samoas Value Added Goods and Services Tax 15th January 2015
San Marino SM N/A N/A EUR 1st July 2014
Sao Tome and Principe ST TAX 6% 10% Sales tax STD 1st July 2014
Saudi Arabia SA N/A 0% VAT SAR VAT system expected to be introduced 1st July 2014
Senegal SN VAT 18% VAT XOF 1st July 2014
Serbia RS VAT 20% 0%  10% VAT RSD 1st July 2014
Seychelles SC VAT 12%  15% 0%  7%  10% VAT SCR 1st July 2014
Sierra Leone SL GST 15% GST SLL 1st July 2014
Singapore SG GST 7% 0% GST SGD 1st July 2014
Slovak Republic SK VAT 20% 0% 10% VAT EUR 1st July 2014
Slovenia SI VAT 22% 0%   9.5% VAT EUR 1st July 2014
Solomon Islands SB TAX 5% 10% 15% Sales tax SBD 1st July 2014
Somalia SO TAX 14% Sales tax SOS 1st July 2014
South Africa ZA VAT 14% 0% VAT ZAR 1st July 2014
Spain ES VAT 21% 0%  4%  10% VAT EUR Canary Islands uses IGIC separate rate and there is also a retail RDE tax. 1st July 2014
Sri Lanka LK VAT 11% 0% VAT LKR The standard VAT rate has been reduced from 12% to 11% as of 1st January 2015 15th January 2015
Sudan SD VAT 17% 0.3 VAT SDG 1st July 2014
Suriname SR VAT 8%  10% VAT SRD 1st July 2014
Svalbard SJ VAT N/A NOK 15th January 2015
Swaziland SZ TAX 14% Sales tax SZL 1st July 2014
Syria SY TAX 1.5% to 40% Consumption Tax SYP 15th January 2015
Sweden SE VAT 25% 0%  6%  12% VAT SEK 1st July 2014
Switzerland CH VAT 8% 0%  2.5%   3.8% VAT CHF 1st July 2014
Taiwan TW VAT 5% 3%, 2%, 1% VAT TWD There are 2 systems of tax: GBRT – used by financial institutions, special vendors of beverages and food, and small businesses VAT – used by the remaining taxpayers. GBRT: 2% for core business; 1% for reinsurance premiums of insurance enterprises, 5% for non-core business. VAT = 5% 1st July 2014
Tajikistan TJ VAT 20% VAT TJS 1st July 2014
Tanzania TZ VAT 18% VAT TZS 1st July 2014
Thailand TH VAT 7% 0% VAT THB 1st July 2014
Timor-Leste TL TAX 2.5%  5% Sales Tax USD 1st July 2014
Togo TG VAT 18% VAT XOF 1st July 2014
Tokelau TK VAT N/A NZD 15th January 2015
Tonga TO TAX 15% Sales Tax TOP 1st July 2014
Trinidad and Tobago TT VAT 15% VAT TTD 1st July 2014
Tunisia TN VAT 18% 0%  6%   12% VAT TND 1st July 2014
Turkey TR VAT 18% 0% 1% 8% VAT TRY 1st July 2014
Turkmenistan TM VAT 15% VAT TMT 1st July 2014
Tuvalu TV TAX 5% Sales Tax TVD 1st July 2014
Uganda UG VAT 18% VAT UGX 1st July 2014
Ukraine UA VAT 20% 0% VAT UAH 1st July 2014
United Arab Emirates AE N/A 0% N/A AED VAT system expected to be introduced 1st July 2014
United Kingdom GB VAT 20% 0% 5% VAT GBP 1st July 2014
United States USA SALES AND USE Varies Sales Tax USD Most states, countries, and cities levy sales taxes. These are cumulative & rates vary across the country. 1st July 2014
Uruguay UY VAT 22% 10% VAT UYU 1st July 2014
Uzbekistan UZ VAT 20% VAT UZS 1st July 2014
Vanuatu VU VAT 12.5% VAT VUV 1st July 2014
Venezuela VE VAT 12% 8%(temporary) VAT VEF For luxury goods applies rate of 19 percent 1st July 2014
Viet Nam VN VAT 10% 0%  5% VAT VND 1st July 2014
Wallis and Futuna WF TAX N/A XPF Possible 2-6% VAT 15th January 2015
West Bank 16% VAT ILS 15th January 2015
Western Sahara EH TAX N/A MAD Currency also DZD, MRO, EHP 15th January 2015
Yemen YE TAX 5% Consumption Tax YER 1st July 2014
Zambia ZM VAT 16% 0% VAT ZMW 1st July 2014
Zimbabwe ZW VAT 15% 0% VAT ZWD 1st July 2014

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