VAT rates by country
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Each country's page shows when its information was last checked. If you find errors in the information, please let us know. Read our editorial principles.
Click a percentage to calculate VAT at that rate.
United Kingdom | ||
| standard | 20% | |
| reduced | 5% | |
Afghanistan | ||
| standard | 10% | |
Algeria | ||
| standard rate | 19% | |
| reduced rate | 9% | |
https://www.mfdgi.gov.dz/fr/professionnels/services-pro/regime-reel/la-taxe-sur-la-valeur-ajoutee
Australia | ||
| standard rate | 10% | |
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst
Brazil | ||
| ICMS | 18% ICMS 12% ICMS 7% ICMS | |
| Other taxes | 2-5% ISS 7.6% COFINS 3% COFINS 1.65% PIS 0.65% PIS 0.9% CBS 0.1% IBS | |
Canada | ||
| GST/HST | 15% NB, NL, PE 14% NS 13% ON 5% AB, BC, MB, NT, NU, QC, SK, YT | |
| PST | 9.975% QC 7% BC, MB 6% SK | |
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
Cape Verde | ||
| standard | 15% | |
| reduced | 10% 8% | |
Central African Republic | ||
| standard | 19% | |
| reduced | 5% | |
https://www.healyconsultants.com/central-african-republic-company-registration/accounting-legal/
Cuba | ||
| standard | 10% | |
| reduced | 5% | |
https://www.gacetaoficial.gob.cu/es/ley-181-de-2025-de-asamblea-nacional-del-poder-popular
Dominican Republic | ||
| ITBIS | 18% | |
| ITBIS, reduced | 16% | |
Finland | ||
| standard | 25.5% | |
| reduced | 13.5% 10% | |
https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/
Greece, Aegean Islands | ||
| standard | 17% | |
| reduced | 9% 4% 3% | |
Guinea-Bissau | ||
| standard | 19% | |
| reduced | 10% 5% | |
Iceland | ||
| standard | 24% | |
| reduced | 11% | |
https://www.government.is/ministries/ministry-of-finance-and-economic-affairs/
Ivory Coast | ||
| higher | 21.31% | |
| standard | 18% | |
| reduced | 9% | |
Jamaica | ||
| GCT, higher | 25% | |
| GCT | 15% | |
| GCT, reduced | 10% | |
Japan | ||
| standard | 10% | |
| reduced | 8% | |
https://www.nta.go.jp/english/taxes/consumption_tax/index.htm
Luxembourg | ||
| standard rate | 17% | |
| intermediate and reduced rates | 14% 8% 3% | |
https://pfi.public.lu/fr/professionnel/tva/taxe-valeur-ajoutee/taux-nationaux-applicables.html
Madagascar | ||
| standard | 20% | |
| reduced | 5% | |
Malaysia | ||
| general rates | 10% 8% | |
| specified rates | 6% 5% | |
Monaco | ||
| standard | 20% | |
| reduced | 10% 5.5% 2.1% | |
https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/vat
Montenegro | ||
| standard | 21% | |
| reduced | 15% 7% | |
Mozambique | ||
| standard | 16% | |
| reduced | 5% | |
https://www.at.gov.mz/por/Processos-Fiscais/Imposto-sobre-o-Valor-Acrescentado-IVA
Netherlands | ||
| standard | 21% | |
| reduced | 9% | |
New Caledonia | ||
| higher | 22% | |
| standard | 11% | |
| reduced | 6% 3% 1% | |
https://dsf.gouv.nc/professionnels-impots-et-taxes/la-taxe-generale-sur-la-consommation-tgc
Niger | ||
| standard | 19% | |
| reduced | 10% 5% | |
https://service-public.ne/fr/demarche/la-taxe-sur-la-valeur-ajoutee-ou-tva
Northern Cyprus | ||
| higher | 20% | |
| standard | 16% | |
| reduced | 10% 5% | |
Pakistan, Balochistan | ||
| higher rate | 19.5% | |
| standard rate | 15% | |
| special and reduced rates | 10% 8% 6% 5% 4% 3% 2% 1% | |
Pakistan, Islamabad Capital Territory | ||
| standard rate | 15% | |
| reduced rate | 5% | |
https://www.fbr.gov.pk/Categ/The-Islamabad-Capital-Territory-Tax-on-Services-Ordinance-2001/771
Pakistan, Khyber Pakhtunkhwa | ||
| telecommunication | 19.5% | |
| standard rate | 15% | |
| special and reduced rates | 10% 8% 6% 5% 4% 3% 2% | |
Pakistan, Punjab | ||
| telecommunication | 19.5% | |
| standard rate | 16% | |
| special and reduced rates | 15% 8% 5% 3% | |
Pakistan, Sindh | ||
| telecommunication | 19.5% | |
| standard rate | 15% | |
| reduced and special rates | 8% 5% 3% 2% | |
Panama | ||
| special rates | 15% 10% | |
| standard rate | 7% | |
Paraguay | ||
| IVA, standard rate | 10% | |
| IVA, reduced rate | 5% | |
Peru | ||
| IGV | 18% | |
| IGV, small restaurants and hotels | 10.5% | |
https://orientacion.sunat.gob.pe/impuesto-general-las-ventas-igv-empresas
Portugal, Azores | ||
| standard | 16% | |
| reduced | 9% 4% | |
Portugal, Madeira | ||
| standard | 22% | |
| reduced | 12% 4% | |
Puerto Rico | ||
| standard rate | 11.5% | |
| other applicable rates | 7% 4% 10.5% solo IVU estatal 1% solo IVU municipal | |
Saint Lucia | ||
| standard | 12.5% | |
| reduced | 10% | |
http://irdstlucia.gov.lc/index.php/component/content/category/33-faqs-vat
Senegal | ||
| standard | 18% | |
| reduced | 10% | |
https://senegalservices.sn/demarche/remplir-une-declaration-de-taxe-sur-la-valeur-ajoutee-tva
Seychelles | ||
| standard | 15% | |
Sierra Leone | ||
| GST | 15% | |
https://www.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax
Slovakia | ||
| standard | 23% | |
| reduced | 19% 5% | |
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane
Spain, Canary Islands | ||
| IGIC, higher | 20% 15% 9.5% | |
| IGIC | 7% | |
| IGIC, reduced | 5% 3% 1% | |
https://www3.gobiernodecanarias.org/tributos/atc/w/igic-impuesto-general-indirecto-canario-
Spain, Ceuta | ||
| IPSI, other higher rates | 10% 9% 7% 6% 5% | |
| IPSI, general services rate | 4% | |
| IPSI, other lower rates | 3.5% 3% 2% 1% 0.5% | |
Spain, Melilla | ||
| IPSI, higher | 10% 8% 7% 5% | |
| IPSI | 4% | |
| IPSI, reduced | 3% 2% 1% 0.5% | |
Switzerland | ||
| standard rate | 8.1% | |
| special accommodation rate / reduced rate | 3.8% 2.6% | |
Tajikistan | ||
| standard | 14% | |
Tanzania, Zanzibar | ||
| higher rate | 18% | |
| standard rate | 15% | |
Togo | ||
| standard | 18% | |
https://www.otr.tg/index.php/fr/impots/nomenclature-fiscale/impots-indirects-tva-taf.html
Ukraine | ||
| standard | 20% | |
| reduced | 14% 7% | |
https://ukraineinvest.gov.ua/en/analytics-research/overview-of-taxation/
United States Sales Tax
Calculate United States Sales Tax. Sales Tax in US varies by location. There is base sales tax by most of the states. Counties, cities and districts impose their own local taxes. See California, Texas, Florida, New York, Pennsylvania, etc.
Uzbekistan | ||
| standard | 12% | |
| reduced | 6% | |