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.

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%
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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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Global VAT Explorer: 2019 Worldwide VAT, GST and Sales Tax Guide - Brand SpurGlobal VAT Explorer: 2019 Worldwide VAT, GST and Sales Tax Guide - Brand Spur

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