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

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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.

JurisdictionStandard rate*Other rates**
Albania20%6%, 0%
Algeria19%9%
Angola14%N/A
ArgentinaVAT: 21%
IIBB: 1%-4% (industrial), 3.5%-5% (commerce and services) and 4.9%-8% (commission and intermediation)
VAT: 27%, 10.5%, 0%
Armenia20%0%
ArubaRT: 3%
HT 3%
N/A
Australia10%0%
Austria19%, 20%13%, 10%
Azerbaijan18%0%
Bahamas7.5%0%
Bahrain5%0%
Barbados17.5%22%, 7.5%, 0%
Belarus20%25%, 10%, 0%
Belgium21%12%, 6%, 0%
BoliviaNominal: 13%
Effective: 14.94%
0%
Bonaire, Sint Eustatius and SabaGoods: 6%–8%
Services: 4%–6%
30%, 25%, 22%, 18%, 10%, 7%, 5%, 0%
Botswana12%0%
BrazilIPI: 0%–300%
ICMS: 0%–35%
ISS: 0%–5%
PIS-PASEP: 0.65%, 1.65%
COFINS: 3%, 7.6%
N/A
Bulgaria20%9%, 0%
CanadaGST: 5%
HST: 13%–15%
QST: 9.975%
0%
Chile19%15%–50%
China6%, 10%, 16%16%, 10%, 6%, 5%, 3%
Colombia19%5%, 0%
Costa Rica13%11%, 4%, 2%, 0%
Croatia25%13%, 5%
Curaçao6%9%, 7%
Cyprus19%9%, 5%, 0%
Czech Republic21%15%, 10%, 0%
Denmark25%0%
Dominican Republic18%16%, 0%
Ecuador12%0%
Egypt14%5%, 0%
El Salvador13%0%
Estonia20%9%, 0%
Finland24%14%, 10%, 0%
France20%10%, 5.5%, 2.1%
Georgia18%0.54%
Germany19%7%, 0%
Ghana12.5%17.5%, 3%, 2.5%, 0%
Greece24%13%, 6%
Guatemala12%5%, 0%
Honduras15%18%
Hungary27%18%, 5%
Iceland24%11%, 0%
India5%, 12%, 18%, 28%3%, 0.25%
Indonesia10%0%
Ireland, Republic of23%13.5%, 9%, 0%
Isle of Man20%5%, 0%
Israel17%0%
Italy22%10%, 5%, 4%
Japan8%0%
Jersey, Channel Islands5%0%
Jordan16%10%, 5%, 4%, 0%
Kazakhstan12%0%
Kenya16%8%, 0%
Korea10%0%
Kosovo18%8%, 0%
Kuwait5%***0%***
Latvia21%12%, 5%, 0%
Lebanon11%0%
Liechtenstein, Principality of7.7%3.7%, 2.5%, 0%
Lithuania21%9%, 5%, 0%
Luxembourg17%14%, 8%, 3%, 0%
Macedonia, Former Yugoslav Republic of18%5%, 0%
Madagascar20%0%
MalaysiaSales Tax: 10%
Service Tax: 6%
5%
MaldivesGST: 6%
TGST: 12%
0%
Malta18%7%, 5%, 0%
Mauritius15%0%
Mexico16%0%
Moldova20%10%, 8%, 0%
Mongolia10%0%
Morocco20%14%, 10%, 7%
Myanmar5%8%, 3%, 1%
Namibia15%0%
Netherlands21%9%, 0%
New Zealand15%0%
Nicaragua15%0%
Nigeria5%0%
Norway25%15%, 12%, 0%
Oman5%***0%***
PakistanGoods: 17%
Services: 13%–16%
19.5%, 12%, 10%, 9%, 8%, 7%, 6%, 5%, 4%, 3%, 2%, 1%, 0%
Panama7%15%, 10%
Papua New Guinea10%0%
Paraguay10%5%
Peru18%0%
Philippines12%0%
Poland23%8%, 5%, 0%
PortugalMainland: 23%
Madeira: 22%
Azores: 18%
Mainland: 13%, 6%, 0%
Madeira: 12%, 5%
Azores: 9%, 4%
Puerto Rico10.5%4%, 1%
Qatar5%***0%***
Romania19%9%, 5%, 0%
Russian Federation20%16.67%, 10%, 0%
Rwanda18%0%
Saint Lucia12.5%10%, 0%
Saudi Arabia5%0%
Serbia20%10%, 0%
Singapore7%0%
Sint Maarten5%N/A
Slovak Republic20%10%, 0%
Slovenia22%9.5%, 0%
South Africa15%0%
Spain21%10%, 4%, 0%
SurinameGoods: 10%
Services: 8%
25%, 0%
Sweden25%12%, 6%, 0%
Switzerland7.7%3.7%, 2.5%, 0%
TaiwanVAT: 5%
GBRT: 0.1%–25%
0%
Tanzania18%0%
Thailand7%0%
Trinidad and Tobago12.5%0%
Tunisia19%13%, 7%
Turkey18%8%, 1%
Uganda18%0%
Ukraine20%7%, 0%
United Arab Emirates5%0%
United Kingdom20%5%, 0%
United States2.9%–7.25%N/A
Uruguay22%10%, 0%
Venezuela16%8%–20%, 0%
Vietnam10%5%, 0%
Zambia16%0%
Zimbabwe15%0%
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* 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.

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