| Jurisdiction | Standard rate* | Other rates** |
|---|---|---|
| Albania | 20% | 0% |
| Argentina | 21% | 10.5%, 0% |
| Armenia | 20% | 0% |
| Aruba | 1.50% | NA |
| Australia | 10% | 0% |
| Austria | 20% | 12%, 10% |
| Azerbaijan | 18% | 0% |
| Bahamas | 7.50% | 0% |
| Barbados | 17.50% | 7.5%, 0% |
| Belarus | 20% | 10%, 0% |
| Belgium | 21% | 12%, 6%, 0% |
| Bolivia | Nominal: 13% | 0% |
| Effective: 14.94% | ||
| Bonaire, Sint Eustatius and Saba | Goods: 8% | 30%, 25%, 22%, 18%, 10%, 7%, 5%, 0% |
| Services: 6% | ||
| Botswana | 12% | 0% |
| Brazil | IPI: 0%365% | NA |
| ICMS: 0%35% | ||
| ISS: 0%5% | ||
| PIS-PASEP: 0.65%, | ||
| 1.65% | ||
| COFINS: 3%, 7.65% | ||
| Bulgaria | 20% | 9%, 0% |
| Canada | GST: 5% | 0% |
| HST: 9.975%15% | ||
| Chile | 19% | 15%50% |
| China | 17% | 13%, 11%, 6%, 3% |
| Colombia | 16% | 5%, 0% |
| Costa Rica | 13% | 10%, 5%, 0% |
| Croatia | 25% | 13%, 5% |
| Curacao | 6% | 9%, 7% |
| Cyprus | 19% | 9%, 5%, 0% |
| Czech Republic | 21% | 15%, 10%, 0% |
| Denmark | 25% | 0% |
| Dominican Republic | 18% | 13%, 0% |
| Ecuador | 12% | 0% |
| Egypt | 10% | 1.2%45% |
| El Salvador | 13% | 0% |
| Estonia | 20% | 9%, 0% |
| European Union | NA | NA |
| Finland | 24% | 14%, 10%, 0% |
| France | 20% | 10%, 5.5%, 2.1% |
| Georgia | 18% | 0.54% |
| Germany | 19% | 7% |
| Ghana | 15% | 17.5%, 0% |
| Greece | 24% | 13%, 6.5% |
| Guatemala | 12% | 0% |
| Honduras | 15% | 18% |
| Hungary | 27% | 18%, 5% |
| Iceland | 24% | 11%, 0% |
| India | 12.5%15% | 20%, 5%5.5%, 1%, 0% |
| Indonesia | 10% | 0% |
| Ireland | 23% | 13.5%, 9% |
| Isle of Man | 20% | 5%, 0% |
| Israel | 18% | 0% |
| Italy | 22% | 10%, 4% |
| Japan | 8% | NA |
| Jersey | 5% | 0% |
| Jordan | 16% | 4%, 0% |
| Kazakhstan | 12% | 0% |
| Kenya | 16% | 0% |
| Korea | 10% | 0% |
| Kosovo | 16% | NA |
| Latvia | 21% | 12%, 0% |
| Lebanon | 10% | 0% |
| Lithuania | 21% | 9%, 5%, 0% |
| Luxembourg | 17% | 14%, 8%, 3% |
| Macedonia | 18% | 5%, 0% |
| Madagascar | 20% | 0% |
| Malaysia | 6% | 0% |
| Malta | 18% | 7%, 5% |
| Mauritius | 15% | 0% |
| Mexico | 16% | 0% |
| Moldova | 20% | 8%, 0% |
| Mongolia | 10% | 0% |
| Morocco | 20% | 14%, 10%, 7% |
| Myanmar | Goods: 5% | NA |
| Services: 5% 100% | ||
| Namibia | 15% | 0% |
| Netherlands | 21% | 6%, 0% |
| New Zealand | 15% | 0% |
| Nicaragua | 15% | 0% |
| Nigeria | 5% | 0% |
| Norway | 25% | 15%, 8%, 0% |
| Pakistan | Goods: 17% | 27%, 19.5%, 18.5%, 10%, 8%, 5%, 4%, 2%, 1%, 0% |
| Services: 16% | ||
| Panama | 7% | 15%, 10% |
| Papua New Guinea | 10% | 0% |
| Paraguay | 10% | 5% |
| Peru | 18% | 0% |
| Philippines | 12% | 0% |
| Poland | 23% | 8%, 5%, 0% |
| Portugal | 23% | 13%, 6% |
| Puerto Rico | 7% | 0% |
| Romania | 24% | 9%, 5% |
| Russian Federation | 18% | 10%, 0% |
| Rwanda | 18% | 0% |
| Saint Lucia | 15% | 9.5%, 0% |
| Serbia | 20% | 10%, 0% |
| Seychelles | 15% | 0% |
| Singapore | 7% | 0% |
| Sint Maarten | 5% | NA |
| Slovak Republic | 20% | 10%, 0% |
| Slovenia | 22% | 9.5%, 0% |
| South Africa | 14% | 0% |
| Spain | 21% | 10%, 4% |
| Suriname | Goods: 10% | 25%, 0% |
| Services: 8% | ||
| Sweden | 25% | 12%, 6% |
| Switzerland | 8% | 3.5%, 2.8%, 0% |
| Taiwan | VAT: 5% | NA |
| GBRT: 0.1%25% | ||
| Tanzania | 18% | 10%, 0% |
| Thailand | 7% | 0% |
| Trinidad and Tobago | 15% | 0% |
| Tunisia | 18% | 12%, 6% |
| Turkey | 18% | 8%, 1% |
| Uganda | 18% | 0% |
| Ukraine | 20% | 7%, 0% |
| United Kingdom | 20% | 5%, 0% |
| United States | 0%7% | NA |
| Uruguay | 22% | 10%, 0% |
| Venezuela | 12% | 8%16.5% |
| 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. |