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. |