Discover the world of Value Added Tax (VAT) rates around the world! From Albania to Zimbabwe, explore how countries implement VAT and find out where rates are at their highest (27% in Hungary) and lowest to non-existing VAT.
Whether you’re a global business or simply curious about international taxation, this page provides essential insights into this crucial aspect of economies worldwide and its vat rates per country.
The author of this website has verified all rates in August 2023.
Value Added Tax Rates Per Country Overview
| Territory | Standard VAT rate (%) |
|---|---|
| Albania | 20% |
| Algeria | 19 |
| Angola | 14 |
| Argentina | 21 |
| Armenia | 20 |
| Australia | Goods and services tax: 10 |
| Austria | 20 |
| Azerbaijan | 18 |
| Bahrain | 10 |
| Barbados | 17.5 |
| Belgium | 21 |
| Bermuda | NA |
| Bolivia | 13 |
| Bosnia and Herzegovina | 17 |
| Botswana | 12 |
| Brazil | See description in the text |
| Bulgaria | 20 |
| Cabo Verde | 15 |
| Cambodia | 10 |
| Cameroon, Republic of | 19.25 |
| Canada | Combined federal and provincial/territorial sales taxes range from 5% to 15% |
| Cayman Islands | NA |
| Chad | 18 |
| Chile | 19 |
| China, People’s Republic of | 13, 9, or 6 depending on the types of goods and services |
| Colombia | 19 |
| Congo, Democratic Republic of the | 16 |
| Congo, Republic of | 18.90 (18% VAT + 5% surtax) |
| Costa Rica | 13 |
| Croatia | 25 |
| Cyprus | 19 |
| Czech Republic | 21 |
| Denmark | 25 |
| Dominican Republic | 18 |
| Ecuador | 12 |
| Egypt | 14 |
| El Salvador | 13 |
| Equatorial Guinea | 15 |
| Estonia | 20 |
| Eswatini | 15 |
| Ethiopia | 15 |
| Fiji | 9% or 15%, depending on the goods or services being supplied |
| Finland | 24 |
| France | Turnover tax: 20 |
| Gabon | 18 |
| Georgia | 18 |
| Germany | 19 |
| Ghana | Standard rate scheme: 15; and Flat rate scheme: 3 |
| Gibraltar | NA |
| Greece | 24 |
| Greenland | NA |
| Guatemala | 12 |
| Guernsey, Channel Islands | NA |
| Guyana | 14 |
| Honduras | Sales tax: 15 |
| Hong Kong SAR | NA |
| Hungary | 27 |
| Iceland | 24 |
| India | See description in the text |
| Indonesia | 11 |
| Iraq | Sales tax: Varies by good/service |
| Ireland | 23 |
| Isle of Man | 20 |
| Israel | 17 |
| Italy | 22 |
| Ivory Coast (Côte d’Ivoire) | 18 |
| Jamaica | General consumption tax (GCT): 15 |
| Japan | Consumption tax: 10 |
| Jersey, Channel Islands | Goods and Services Tax (GST): 5 |
| Jordan | Sales tax: 16 |
| Kazakhstan | 12 |
| Kenya | 16 (8% for petroleum products) |
| Korea, Republic of | 10 |
| Kosovo | 18 |
| Kuwait | NA |
| Kyrgyzstan | 12 |
| Lao PDR | 7 (from previous 10%) |
| Latvia | 21 |
| Lebanon | 11 |
| Libya | NA |
| Liechtenstein | 7.7 |
| Lithuania | 21 |
| Luxembourg | 16% (as from 2023) |
| Macau SAR | NA |
| Madagascar | 20 |
| Malawi | 16.5 |
| Malaysia | Sales tax: 10; Service tax: 6 |
| Maldives, Republic of | Goods and services tax (GST): 8; Tourism GST: 16 |
| Malta | 18 |
| Mauritania | 16 |
| Mauritius | 15 |
| Mexico | 16 |
| Moldova | 20 |
| Mongolia | 10 |
| Montenegro | 21 |
| Morocco | 20 |
| Mozambique | 16 |
| Myanmar | There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%. |
| Namibia, Republic of | 15 |
| Netherlands | 21 |
| New Zealand | Goods and services tax (GST): 15 |
| Nicaragua | 15 |
| Nigeria | 7.5 |
| North Macedonia | 18 |
| Norway | 25 |
| Oman | 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) |
| Pakistan | For goods:18; For services: Ranges from 13% to 16% depending on the province. |
| Palestinian territories | 16 |
| Panama | Movable goods and services transfer tax: 7 |
| Papua New Guinea | Goods and services tax: 10 |
| Paraguay | 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) |
| Peru | 18 |
| Philippines | 12 |
| Poland | 23 |
| Portugal | 23 |
| Puerto Rico | Sales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services. |
| Qatar | NA |
| Romania | 19 |
| Rwanda | 18 |
| Saint Lucia | 12.5 |
| Saudi Arabia | 15 (5% prior to 1 July 2020) |
| Senegal | 18 |
| Serbia | 20 |
| Singapore | Goods and services tax: 8 (9% from 1 January 2024) |
| Slovak Republic | 20 |
| Slovenia | 22 |
| South Africa | 15 |
| Spain | 21 |
| Sri Lanka | 15 |
| Sweden | 25 |
| Switzerland | 7.7 (will increase to 8.1 as of 1 January 2024) |
| Taiwan | 5% to general industries |
| Tajikistan | 15 |
| Tanzania | Tanzania Mainland: 18 |
– NP stands for Not Provided (i.e. the information is not currently provided in this chart)
Which country has the highest VAT (Refund)?
The highest VAT rate among the listed countries is 27%, which is applied in Hungary.
Does VAT Rate vary by Country?
The VAT rate by country varies significantly. Countries with a higher standard of living, like the Scandinavian and Nordic countries, typically have the highest VAT rates.
Which countries have the lowest VAT (Refund)?
| Territory | Standard VAT rate (%) |
|---|---|
| Bahrain | 5 |
| Oman | 7 (from the previous 10%) |
| Lao PDR | 7 (will increase to 8.1 as of 1 January 2024) |
| Switzerland | 7.7 (NA) |
| Liechtenstein | 9% or 15%, depending on the goods or services being supplied. Some items are also zero-rated for VAT purposes. |
| Fiji | 10 |
| Cambodia | 10 |
| Guyana | 10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) |
| Paraguay | 11 |
| Lebanon | 12 |
| Trinidad and Tobago | 12.5 |
| Maldives, Republic of | 12.5 |
| Ukraine | 12 |
| Mongolia | 12 |
| Indonesia | 12 |
| Ecuador | 13 |
| El Salvador | 13 |
| Kenya | 13 |
| Costa Rica | 15 |
Which Countries Do Not Charge VAT?
Countries without any vat rates:
- Bermuda
- Cayman Islands
- Greenland
- Guernsey, Channel Islands
- Hong Kong SAR
- Kuwait
- Libya
- Macau SAR
- Myanmar
- Oman
- Qatar
Source: PwC World Wide Tax Summaries