GST and sales tax rates 2018

2018 Worldwide VAT, GST and Sales Tax Guide

VAT, GST and sales tax rates


Jurisdiction Standard rate* Other rates**
Albania 20% 6%, 0%
Argentina VAT: 21% VAT: 27%, 10.5%, 0%
IIBB: 1%-4% (industrial), 3.5%-5% (commerce and services) and 4.9%-8% (commission and intermediation)
Armenia 20% 0%
Aruba RT: 1.5% N/A
HT 1%–2$
Australia 10% 0%
Austria 19%, 20% 13%, 10%
Azerbaijan 18% 0%
Bahamas 7.50% 0%
Bahrain 5%*** 0%***
Barbados 17.50% 22%, 7.5%, 0%
Belarus 20% 25%, 10%, 0%
Belgium 21% 12%, 6%, 0%
Bolivia Nominal: 13% 0%
Effective: 14.94%
Bonaire, Sint Eustatius and Saba Goods: 6%–8% 30%, 25%, 22%, 18%, 10%, 7%, 5%, 0%
Services: 4%–6%
Botswana 12% 0%
Brazil IPI: 0%–365% N/A
ICMS: 0%–35%
ISS: 0%–5%
PIS-PASEP: 0.65%, 1.65%
COFINS: 3%, 7.6%
Bulgaria 20% 9%, 0%
Canada GST: 5% 0%
HST: 13%–15%
QST: 9.975%
Chile 19% 15%–50%
China 6%, 11%, 17% 17%, 11%, 6%, 5%, 3%
Colombia 19% 5%, 0%
Costa Rica 13% 10%, 5%, 0%
Croatia 25% 13%, 5%
Curaçao 6% 9%, 7%
Cyprus 19% 9%, 5%, 0%
Czech Republic 21% 15%, 10%, 0%
Denmark 25% 0%
Dominican Republic 18% 16%, 0%
Ecuador 12% 0%
Egypt 14% 5%, 0%
El Salvador 13% 0%
Estonia 20% 9%, 0%
European Union N/A N/A
Finland 24% 14%, 10%, 0%
France 20% 10%, 5.5%, 2.1%
GCC N/A N/A
Georgia 18% 0.54%
Germany 19% 7%
Ghana 15% 17.5%, 3%, 2.5%, 0%
Greece 24% 13%, 6%
Guatemala 12% 5%, 0%
Honduras 15% 18%
Hungary 27% 18%, 5%
Iceland 24% 11%, 0%
India 5%, 12%, 18%, 28% 3%, 0.25%
Indonesia 10% 0%
Ireland 23% 13.5%, 9%, 0%
Isle of Man 20% 5%, 0%
Israel 17% 0%
Italy 22% 10%, 5%, 4%
Japan 8% N/A
Jersey 5% 0%
Jordan 16% 10%, 5%, 4%, 0%
Kazakhstan 12% 0%
Kenya 16% 0%
Korea 10% 0%
Kosovo 18% 8%
Kuwait 5%*** 0%***
Latvia 21% 12%, 0%
Lebanon 11% 0%
Lithuania 21% 9%, 5%, 0%
Luxembourg 17% 14%, 8%, 3%
Macedonia 18% 5%, 0%
Madagascar 20% 0%
Malaysia 6% 0%
Maldives GST: 6% 0%
TGST: 12%
Malta 18% 7%, 5%
Mauritius 15% 0%
Mexico 16% 0%
Moldova 20% 8%
Mongolia 10% 0%
Morocco 20% 14%, 10%, 7%
Myanmar Goods and services: 5% 3%, 1%
Namibia 15% 0%
Netherlands 21% 6%, 0%
New Zealand 15% 0%
Nicaragua 15% 0%
Nigeria 5% 0%
Norway 25% 15%, 12%, 0%
Oman 5%*** 0%***
Pakistan Goods: 17% 19.5%, 10%, 8%, 6%, 5%, 4%, 3%, 2%, 1%, 0%
Services: 13%–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 Mainland: 23% Mainland: 13%, 6%
Madeira: 22% Madeira: 12%, 5%
Azores: 18% Azores: 9%, 4%
Puerto Rico 10.50% 4%, 1%
Qatar 5%*** 0%***
Romania 19% 9%, 5%
Russian Federation 18% 10%, 0%
Rwanda 18% 0%
Saint Lucia 12.50% 10%, 0%
Saudi Arabia 5%*** 0%***
Serbia 20% 10%, 0%
Seychelles 15% 0%
Singapore 7% 0%
Sint Maarten 5% N/A
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 7.70% 3.7%, 2.5%, 0%
Taiwan VAT: 5% 0%
GBRT: 0.1%–25%
Tanzania 18% 0%
Thailand 7% 0%
Trinidad and Tobago 12.50% 0%
Tunisia 19% 13%, 7%
Turkey 18% 8%, 1%
Uganda 18% 0%
Ukraine 20% 7%, 0%
United Arab Emirates 5% 0%
United Kingdom 20% 5%, 0%
United States 0%–7.25% N/A
Uruguay 22% 10%, 0%
Venezuela 12% 8%–20%, 0%
Vietnam 10% 5%, 0%
Zambia 16% 0%
Zimbabwe 15% 0%

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