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.
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| 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.
