Global VAT Explorer: 2019 Worldwide VAT, GST, Sales Tax Guide

The 2019 Worldwide VAT, GST and Sales Tax Guide by Ernst & Young summarises the indirect tax systems in 124 jurisdictions, from Albania to Zimbabwe. All of the content is current on 1 January 2019, with more recent additions noted.

Global VAT Explorer offers a complete global overview of domestic VAT/GST systems in different levels of detail and an in-depth explanation of the EU VAT system, complemented with a vast collection of primary source information, saving you time and money.

Jurisdiction	Standard rate*	Other rates**
Albania	20%	6%, 0%
Algeria	19%	9%
Angola	14%	N/A
Argentina	VAT: 21% IIBB: 1%-4% (industrial), 3.5%-5% (commerce and services) and 4.9%-8% (commission and intermediation)	VAT: 27%, 10.5%, 0%
Armenia	20%	0%
Aruba	RT: 3% HT 3%	N/A
Australia	10%	0%
Austria	19%, 20%	13%, 10%
Azerbaijan	18%	0%
Bahamas	7.5%	0%
Bahrain	5%	0%
Barbados	17.5%	22%, 7.5%, 0%
Belarus	20%	25%, 10%, 0%
Belgium	21%	12%, 6%, 0%
Bolivia	Nominal: 13% Effective: 14.94%	0%
Bonaire, Sint Eustatius and Saba	Goods: 6%–8% Services: 4%–6%	30%, 25%, 22%, 18%, 10%, 7%, 5%, 0%
Botswana	12%	0%
Brazil	IPI: 0%–300% ICMS: 0%–35% ISS: 0%–5% PIS-PASEP: 0.65%, 1.65% COFINS: 3%, 7.6%	N/A
Bulgaria	20%	9%, 0%
Canada	GST: 5% HST: 13%–15% QST: 9.975%	0%
Chile	19%	15%–50%
China	6%, 10%, 16%	16%, 10%, 6%, 5%, 3%
Colombia	19%	5%, 0%
Costa Rica	13%	11%, 4%, 2%, 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%
Finland	24%	14%, 10%, 0%
France	20%	10%, 5.5%, 2.1%
Georgia	18%	0.54%
Germany	19%	7%, 0%
Ghana	12.5%	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, Republic of	23%	13.5%, 9%, 0%
Isle of Man	20%	5%, 0%
Israel	17%	0%
Italy	22%	10%, 5%, 4%
Japan	8%	0%
Jersey, Channel Islands	5%	0%
Jordan	16%	10%, 5%, 4%, 0%
Kazakhstan	12%	0%
Kenya	16%	8%, 0%
Korea	10%	0%
Kosovo	18%	8%, 0%
Kuwait	5%***	0%***
Latvia	21%	12%, 5%, 0%
Lebanon	11%	0%
Liechtenstein, Principality of	7.7%	3.7%, 2.5%, 0%
Lithuania	21%	9%, 5%, 0%
Luxembourg	17%	14%, 8%, 3%, 0%
Macedonia, Former Yugoslav Republic of	18%	5%, 0%
Madagascar	20%	0%
Malaysia	Sales Tax: 10% Service Tax: 6%	5%
Maldives	GST: 6% TGST: 12%	0%
Malta	18%	7%, 5%, 0%
Mauritius	15%	0%
Mexico	16%	0%
Moldova	20%	10%, 8%, 0%
Mongolia	10%	0%
Morocco	20%	14%, 10%, 7%
Myanmar	5%	8%, 3%, 1%
Namibia	15%	0%
Netherlands	21%	9%, 0%
New Zealand	15%	0%
Nicaragua	15%	0%
Nigeria	5%	0%
Norway	25%	15%, 12%, 0%
Oman	5%***	0%***
Pakistan	Goods: 17% Services: 13%–16%	19.5%, 12%, 10%, 9%, 8%, 7%, 6%, 5%, 4%, 3%, 2%, 1%, 0%
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% Madeira: 22% Azores: 18%	Mainland: 13%, 6%, 0% Madeira: 12%, 5% Azores: 9%, 4%
Puerto Rico	10.5%	4%, 1%
Qatar	5%***	0%***
Romania	19%	9%, 5%, 0%
Russian Federation	20%	16.67%, 10%, 0%
Rwanda	18%	0%
Saint Lucia	12.5%	10%, 0%
Saudi Arabia	5%	0%
Serbia	20%	10%, 0%
Singapore	7%	0%
Sint Maarten	5%	N/A
Slovak Republic	20%	10%, 0%
Slovenia	22%	9.5%, 0%
South Africa	15%	0%
Spain	21%	10%, 4%, 0%
Suriname	Goods: 10% Services: 8%	25%, 0%
Sweden	25%	12%, 6%, 0%
Switzerland	7.7%	3.7%, 2.5%, 0%
Taiwan	VAT: 5% GBRT: 0.1%–25%	0%
Tanzania	18%	0%
Thailand	7%	0%
Trinidad and Tobago	12.5%	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	2.9%–7.25%	N/A
Uruguay	22%	10%, 0%
Venezuela	16%	8%–20%, 0%
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.

*Final legislation has not yet been published at the time of publishing, so these are the expected, not confirmed, rates.

September 13, 2019