Annex A. Countries with VAT
Almost all countries levy general consumption taxes i.e. taxes on the sale of most goods and services. The general consumption tax applied by the majority of those countries is value added tax (VAT1) i.e. a tax collected at all stages of the processes of production and distribution of goods and services, accumulation of the tax being prevented by allowing businesses to deduct the tax they incur on their inputs from the tax they collect on their outputs. Exports of goods and services are generally within the scope of VAT, although they are commonly zero rated. On the other hand, the importation of goods and services is subject to tax to ensure the neutrality of the tax system (see Chapter 1). A minority of countries (and some sub-national entities) apply retail sales taxes, i.e. single-stage taxes on goods and services supplied to final consumers (these are not listed in the table below). All OECD countries levy VAT, except the United States, where sales taxes are levied at sub-national level (see Chapter 1).
As of 1 October 2022, 174 countries and territories in the world had implemented a VAT.
Table A A.1. Countries and territories operating a VAT | |||||
---|---|---|---|---|---|
No. | Country | Implementation | Rates 2022 (%) | ||
Standard1 | Reduced2 | Increased | |||
1 | Afghanistan | 2021 | 10 | 0 | |
2 | Albania | 1995 | 20 | 0, 6 | |
3 | Algeria | 1992 | 19 | 9 | |
4 | Andorra | 2013 | 4.5 | 0, 1, 2.5 | 9.5 |
5 | Angola | 2019 | 14 | 0, 1, 2, 5, 7 | |
6 | Anguilla | 2022 | 13 | 0 | |
7 | Antigua and Barbuda | 2007 | 15 | 0, 14 | |
8 | Argentina | 1974 | 21 | 2.5, 5, 10.5 | 27 |
9 | Armenia | 1993 | 20 | 0 | |
10 | Australia | 2000 | 10 | 0 | |
11 | Austria3 | 1973 | 20 | 10, 13 | |
12 | Azerbaijan | 1992 | 18 | 0 | |
13 | Bahamas | 2015 | 10 | ||
14 | Bangladesh | 1991 | 15 | 5, 7, 10 | |
15 | Barbados | 1997 | 17.5 | 0, 7.5 | |
16 | Bahrain | 2018 | 10 | 0 | |
17 | Belarus | 1991 | 20 | 0, 10 | 25, 26 |
18 | Belgium | 1971 | 21 | 0, 6, 12 | |
19 | Belize | 2006 | 12.5 | 0 | |
20 | Benin | 1991 | 18 | 0 | |
21 | Bhutan4 | 2022 | 7 | 0 | |
22 | Bolivia | 1986 | 13 | 0 | |
23 | Bosnia Herzegovina | 2006 | 17 | ||
24 | Botswana | 2002 | 12 | 0 | |
25 | Brazil | 1964 | 17, 18 | 4, 7, 12 | 25, 30 |
26 | Bulgaria | 1994 | 20 | 9 | |
27 | Burkina Faso | 1993 | 18 | 0, 10 | |
28 | Burundi | 2009 | 18 | 0, 10 | |
29 | Cambodia | 1999 | 10 | ||
30 | Cameroon | 1999 | 19.25 | 0 | |
31 | Canada5 | 1991 | GST/HST: 5, 13, 15 | ||
32 | Cape Verde | 2004 | 15 | 0, 8 | |
33 | Central African Republic | 2001 | 19 | 0, 5 | |
34 | Chad | 2000 | 18 | 0, 9 | |
35 | Chile | 1975 | 19 | ||
36 | China (People’s Republic) | 1994 | 13 | 1, 1.5, 3, 6, 9 | |
37 | Colombia | 1983 | 19 | 0, 5 | |
38 | Commonwealth of Dominica | 2006 | 15 | 0, 10 | |
39 | Congo (Dem. Republic) | 2012 | 16 | 0, 8 | |
40 | Congo (Republic) | 1997 | 18 | 0, 5 | |
41 | Cook Islands | 1997 | 15 | 0 | |
42 | Costa Rica | 2019 | 13 | 1, 2, 4 | |
43 | Côte d’Ivoire | 1960 | 18 | 0, 9 | |
44 | Croatia | 1998 | 25 | 5, 13 | |
45 | Cyprus6 | 1992 | 19 | 0, 5, 9 | |
46 | Czech Republic | 1993 | 21 | 10, 15 | |
47 | Denmark | 1967 | 25 | 0 | |
48 | Djibouti | 2009 | 10 | 0 | |
49 | Dominican Republic | 1983 | 18 | 0, 16 | - |
50 | Ecuador | 1970 | 12 | 0 | |
51 | Egypt | 2017 | 14 | 0, 5 | |
52 | El Salvador | 1992 | 13 | 0 | |
53 | Equatorial Guinea | 2005 | 15 | 0, 6 | |
54 | Estonia | 1991 | 20 | 0, 9 | |
55 | Eswatini | 2012 | 15 | 0 | |
56 | Ethiopia | 2003 | 15 | 0 | |
57 | Faroe Islands | 1993 | 25 | 0 | |
58 | Fiji | 1992 | 9 | 0 | |
59 | Finland | 1994 | 24 | 0, 10, 14 | |
60 | France6 | 1968 | 20 | 2.1, 5.5, 10 | |
61 | Gabon | 1995 | 18 | 0, 10 | |
62 | Gambia | 2013 | 15 | 0 | |
63 | Georgia | 1993 | 18 | 0 | |
64 | Germany | 1968 | 19 | 7 | |
65 | Ghana | 1998 | 12.5 | 0, 3 | |
66 | Greece7 | 1987 | 24 | 6, 13 | |
67 | Grenada | 2010 | 15 | 0, 10 | 20 |
68 | Guatemala | 1992 | 12 | 0 | |
69 | Guinea | 1996 | 18 | 0 | |
70 | Guinea-Bissau | 2001 | 17 | 0, 10 | 20 |
71 | Guyana | 2007 | 14 | 0 | |
72 | Haiti | 1982 | 10 | ||
73 | Honduras | 1964 | 15 | 0 | 18 |
74 | Hungary | 1988 | 27 | 5, 18 | |
75 | Iceland | 1990 | 24 | 0, 11 | |
76 | India | 2017 | 12, 18 | 0, 5 | 28 |
77 | Indonesia | 1985 | 11 | 0 | 10 – 125 |
78 | Iran8 | 2008 | 9 | 0 | 12+3, 20 (5 or 10) 25-30 |
79 | Ireland | 1972 | 23 | 0, 4.8, 9, 13.5 | |
80 | Isle of Man | 1973 | 20 | 0, 5 | |
81 | Israel9 | 1976 | 17 | 0 | |
82 | Italy | 1973 | 22 | 4, 5, 10 | |
83 | Jamaica | 1991 | 15 | 2, 10 | 21.5, 25 |
84 | Japan | 1989 | 10 | 8 | |
85 | Jersey | 2008 | 5 | 0 | |
86 | Jordan | 2001 | 16 | 0, 2, 4, 5, 10 | 26 |
87 | Kazakhstan | 1992 | 12 | 0 | |
88 | Kenya | 1990 | 16 | 0, 8 | |
89 | Kiribati | 2014 | 12.5 | 0 | |
90 | Korea | 1977 | 10 | ||
91 | Kosovo10 | 2001 | 18 | 8 | |
92 | Kyrgyzstan | 1999 | 12 | 0 | |
93 | Lao (People's Democratic Republic) | 2010 | 7 | 0 | |
94 | Latvia | 1995 | 21 | 5, 12 | |
95 | Lebanon | 2002 | 11 | 0 | |
96 | Lesotho | 2003 | 15 | 0, 10 | |
97 | Liechtenstein | 1995 | 7.7 | 2.5, 3.7 | |
98 | Lithuania | 1994 | 21 | 5, 9 | |
99 | Luxembourg | 1970 | 17 | 3, 8, 14 | |
100 | Madagascar | 1994 | 20 | 0 | |
101 | Malawi | 2002 | 16.5 | 0 | |
102 | Maldives | 2011 | 6 | 0 | 12 |
103 | Mali | 1991 | 18 | 5 | |
104 | Malta | 1999 | 18 | 0, 5, 7 | |
105 | Mauritania | 1995 | 16 | 18 | |
106 | Mauritius | 1998 | 15 | 0 | |
107 | Mexico | 1980 | 16 | 0 | |
108 | Moldova | 1998 | 20 | 0, 8 | |
109 | Monaco | 1968 | 20 | 2.1, 5.5, 10 | |
110 | Mongolia | 1998 | 10 | 0 | |
111 | Montenegro | 2003 | 21 | 0, 7 | |
112 | Morocco | 1986 | 20 | 0, 7, 10, 14 | |
113 | Mozambique | 1999 | 17 | 0, 5 | |
114 | Namibia | 2000 | 15 | 0 | |
115 | Nepal | 1997 | 13 | 0 | |
116 | Netherlands | 1969 | 21 | 9 | |
117 | New Zealand | 1986 | 15 | 0 | |
118 | Nicaragua | 1975 | 15 | 0 | |
119 | Niger | 1986 | 19 | 0, 5, 10 | |
120 | Nigeria | 1994 | 7.5 | 0 | |
121 | Niue | 2009 | 12.5 | 0 | |
122 | North Macedonia | 2000 | 18 | 5, 10 | |
123 | Norway | 1970 | 25 | 0, 12, 15 | |
124 | Oman | 2021 | 5 | 0 | |
125 | Pakistan | 1990 | 17 | 0 - 16 | 18.5, 21, 22 and 25 |
126 | Panama | 1977 | 7 | 10, 15 | |
127 | Papua New Guinea | 1999 | 10 | 0 | |
128 | Paraguay | 1993 | 10 | 5 | |
129 | 1991 | 16 | 0 | ||
130 | Philippines | 1988 | 12 | 0, 5 | |
131 | Poland | 1993 | 23 | 5, 8 | |
132 | Portugal12 | 1986 | 23 | 6, 13 | |
133 | Romania | 1993 | 19 | 5, 9 | |
134 | Russia | 1991 | 20 | 0, 10 | |
135 | Rwanda | 2001 | 18 | 0 | |
136 | Saint Kitts and Nevis | 2010 | 17 | 10 | |
137 | Saint Lucia | 2012 | 16 | 0, 10 | |
138 | Saint Vincent and the Grenadines | 2007 | 16 | 0, 11 | |
139 | Samoa | 1994 | 15 | 0 | |
140 | Saudi Arabia | 2018 | 15 | 0 | |
141 | Senegal | 1980 | 18 | 0, 10 | |
142 | Serbia | 2005 | 20 | 10 | |
143 | Seychelles | 2012 | 15 | 0 | |
144 | Sierra Leone | 2009 | 15 | 0 | |
145 | Singapore | 1994 | 7 | 0 | |
146 | Slovak Republic | 1993 | 20 | 10 | |
147 | Slovenia | 1999 | 22 | 5, 9.5 | |
148 | South Africa | 1991 | 15 | 0 | |
149 | Spain13 | 1986 | 21 | 4, 10 | |
150 | Sri Lanka | 1998 | 8 | 0 | 15 |
151 | Sudan | 2000 | 18 | 0 | |
152 | Sweden | 1969 | 25 | 0, 6, 12 | |
153 | Switzerland | 1995 | 7.7 | 2.5, 3.7 | |
154 | Chinese Taipei | 1986 | 5 | 0 | |
155 | Tajikistan14 | 1992 | 18 | 5 | |
156 | Tanzania | 1998 | 18 | 0 | |
157 | Thailand | 1992 | 10 | 0, 7 | |
158 | Togo | 1995 | 18 | 10 | |
159 | Tonga | 2005 | 15 | ||
160 | Trinidad and Tobago | 1990 | 12.5 | 0 | |
161 | Tunisia | 1988 | 19 | 0, 7, 13 | |
162 | Turkey | 1984 | 18 | 1, 8 | |
163 | Turkmenistan | 1992 | 15 | 0 | |
164 | Uganda | 1996 | 18 | 0 | |
165 | Ukraine | 1992 | 20 | 0, 7, 14 | |
166 | United Arab Emirates | 2018 | 5 | 0 | |
167 | United Kingdom | 1973 | 20 | 0, 5 | |
168 | Uruguay | 1972 | 22 | 0, 10 | |
169 | Uzbekistan | 1992 | 20 | 0 | |
170 | Vanuatu | 1998 | 15 | 0 | |
171 | Venezuela | 1993 | 16 | 8 | 31 |
172 | Vietnam | 1999 | 10 | 0, 5 | |
173 | Zambia | 1995 | 16 | 0 | |
174 | Zimbabwe | 2004 | 14.5 | 0 | |
Suriname19 | |||||
Palau20 | |||||
Source: F. Annacondia, International - Overview of General Turnover Taxes and Tax Rates, International VAT Monitor, Journals IBFD, cited with permission of IBFD, see http://online.ibfd.org/kbase/ , All rights reserved. | |||||
The acronym “VAT” refers to any national tax that embodies the basic features of a value added tax as described in Chapter 1, by whatever name or acronym it is known e.g. “Goods and Services Tax” (“GST”). | |||||
← 1. The standard rate is the rate that generally applies, unless the legislation explicitly provides that specific goods and services are subject to different (reduced or increased) rates. | |||||
← 2. Reduced rates include zero-rates applicable to domestic supplies (i.e. an exemption with right to deduct input tax). This does not include zero-rated exports or other supplies subject to similar treatment such as international transport or supplies to embassies, international organisations and diplomatic missions. Temporary VAT rate reductions notably implemented in the context of the COVID-19 and energy crises are not reflected in this table given their temporary nature. | |||||
← 3. Austria. The standard VAT rate is 19% in Jungholtz and Mittleberg. | |||||
← 4. Bhutan. Standard rate being applied from 1 July 2022 onwards. | |||||
← 5. Canada. The following provinces have harmonised their provincial sales taxes with the federal Goods and Services Tax and therefore levy a GST/HST at the following rates: New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island: 15%; and Ontario: 13%. Québec applies GST at a rate of 5% and Québec Sales Tax at a rate of 9.975% (applied on the same tax base as the GST). With the exception of Canada’s territories (Yukon, Northwest Territories and Nunavut) and the province of Alberta, other Canadian provinces apply a provincial sales tax to certain goods and services in addition to the federal GST. | |||||
← 6. France. Specific rates also apply in some regions/territories: reduced rates 0.9/2.1/10.0/13.0 (Corsica); standard/reduced rates 8.5/2.1 (Martinique, Guadeloupe, Réunion); standard/reduced rates 16-13/5 (French Polynesia) (see also Annex Table 2.A.1). | |||||
← 7. Greece. Specific regional rates of 4.0%; 9.0% and 17.0% apply in the islands of Leros, Lesbos, Kos, Samos and Chios until 31 December 2020 (see also Annex Table 2.A.1). | |||||
← 8. Iran. In addition to VAT (at the rate of 6%) an additional levy of 3% is collected and treated in the same way as VAT. | |||||
← 9. Israel. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. | |||||
← 10. Kosovo. This designation is without prejudice to positions on status, and is in line with United Nations Security Council Resolution 1244/99 and the Advisory Opinion of the International Court of Justice on Kosovo’s declaration of independence. | |||||
11. Peru. In addition to the standard IGV rate of 16%, a 2% sales tax (IPM) is levied at municipal level. | |||||
← 12. Portugal. In the Islands of Azores, the standard VAT rate is 18% and the reduced rates are 4% and 9%. In the Islands of Madeira the standard rate is 22% and reduced rates are 5% and 12%. | |||||
← 13. Spain. Rates of 0.0%, 3.0%; 7.0%, 9.50%; 13.50%, 20% apply in the Canary Islands. | |||||
← 14. Tajikistan. From 1 January 2022, the standard VAT rate will be decreased from 18% to 15% for cashless transactions. The VAT rate will be further reduced to 14% from 2024 and to 13% from 2027 for cashless transactions. For cash transactions, the VAT rate will remain at 18% in 2022, and will be raised to 19% in 2024, and to 20% in 2027. The VAT rate reduction aims to incentivize the transition to cashless payments. | |||||
15. Aruba. The implementation of VAT, initially planned for 1 January 2023 is delayed to 2024. | |||||
16 Kuwait. The government has announced the introduction of VAT in 2023. | |||||
16. Liberia. The government announced the implementation of VAT in 2023. | |||||
17. Qatar. The implementation of VAT is delayed due to COVID-19 and rising inflation. | |||||
18. Suriname. The law introducing Value Added Tax (VAT) was voted by the National Assembly in August 2022 with planned implementation in 2023. | |||||
← 19. Palau. The VAT will be introduced on 1 January 2023, under the name "Palau Goods and Services Tax" PGST. | |||||
20. Malaysia. GST was abolished and a single-stage sales tax system was reintroduced on 1 September 2018, three years after GST was first introduced. |
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