This page is for reference purposes only. While updated periodically, it should not be construed as an authoritative list of all applicable VAT rates. Visitors are encouraged to contact representatives of the country or territory in question for official rates.
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Please note that the U.S does not have a national VAT or GST. The U.S does, however, have a Sales Tax that varies from state to state.
| Countries A - H | Countries I - N | Countries P - W |
|---|---|---|
ALBANIA |
ICELAND |
PAKISTAN |
| · VAT 20% | · VAT 24% | · GST 13-17% |
| · Duties 0-15% | · Duties 0-30% (avg. 3.6%) | · Duties 0-30% |
| · Excise tax 7-40% (vehicles) | ||
ALGERIA |
INDIA |
POLAND |
| · VAT 14-19% | · VAT 1-5%, 15% | · VAT 5-23% |
| · Duties 0-30% | · Duties 0-30% | · Duties 0-15% (avg. 4.2%) |
| · TSA 1 (Luxuries) 20-110% | · Excise Taxes 8-24% | |
| · Educational CESS: 3% | ||
ANDORRA |
INDONESIA |
PORTUGAL |
| · VAT 4.5% | · VAT 10% | · VAT 23% |
| · Duties 0-17% | · Duties 0-15% | · Duties 0-50% |
| · GST 10-50% (on luxury goods) | ||
ARUBA |
IRELAND |
PUERTO RICO (USA) |
| · VAT 2% | · VAT 23% | · VAT 11.5% |
| · Duties 0-12% (avg. 3%) | · Duties 0-48.5% | · Import Tax 0-7% (under review) |
AUSTRALIA |
ISLE OF MAN (United Kingdom) |
REUNION ISLAND (France) |
| · GST 2 10% | · VAT 20% | · VAT 2.1-8.5% |
| · Duties 0-17.5% | · Duties 0-48.5% | · Duties 0-17% |
AUSTRIA |
ISRAEL |
ROMANIA |
| · VAT 20% | · VAT 17% | · VAT 19% |
| · Duties 3.5-15% (avg. 3.5%) | · Duties 0.8-80% | · Duties 0-50% (avg. 20%) |
| · Purchase Tax 5-90% | ||
| · Linkage charge (CPI variance) | ||
AZORES (Portugal) |
ITALY |
RUSSIA |
| · VAT 18% | · VAT 22% | · VAT 18% |
| · Import duties may apply | · Duties 0-17% | · Duties 5-20% (avg. 14%) |
| · Excise Tax 20-570% | ||
BALEARIC ISLANDS (See Spain) |
JAPAN |
SENEGAL |
| · VAT 8% | · VAT 18% | |
| · Consumption Tax 5% | · Customs Duties 0-20% | |
| · Excise tax 0-50% | ||
BELARUS |
JERSEY (United Kingdom) |
SERBIA |
| · VAT 20% | · GST 5% | · VAT 20% |
| · Duties 0-100% (avg. 7.8%) | · Duties 0-22% | · Duties 0-30% (avg. 9.4%) |
| · Excise tax 5-70% | ||
BELGIUM |
KAZAKHSTAN |
SINGAPORE |
| · VAT 21% Reduced 0%,6%,12% | · VAT 12% | · GST 7% |
| · Duties 3.5-15% (avg. 3.5%) | · Duties 6% | · Import Tax 0-1% |
| · Vehicle tax 0-30% | ||
BOSNIA & HERZEGOVINA |
LATVIA |
SLOVAKIA |
| · VAT 17% | · VAT 21% | · VAT 20% |
| · Duties 0-15% | · Duties 0-20% | · Duties 0-15% (avg. 4.2%) |
BOTSWANA |
LEBANON |
SLOVENIA |
| · VAT 12% | · VAT 11% | · VAT 9.5-22% |
| · Duties 37.5% (65%, motor vehicle) | · Duties 0-70% (avg. 7.85%) | · Duties 0-48.5% (avg. 20%) |
| · Excise Tax 5-35% (luxury goods) | ||
BRAZIL |
LESOTHO (SACU) |
SOUTH AFRICA |
| · VAT 7-18% (per state) | · VAT 15% | · VAT 15% |
| · Duties 10-35% | · Duties 0-45% (avg. 18.74%) | · Duties 0-40% (avg. 20%) |
| · COFIN Tax 13.57% | · Excise Tax 5-10% (incl. vehicles) | |
| · IPI Tax 0-20% | ||
| · PIS Tax 2.62% | ||
BULGARIA |
LIECHTENSTEIN (Admin by Switz.) |
SOUTH KOREA |
| · VAT 20% | · VAT 7.7% | · VAT 10% |
| · Duties 5-40% | · Duties 5-14% | · Duties 7.9% (avg.) |
| · Excise tax 10-20% | ||
CANADA |
LITHUANIA |
SPAIN |
| · GST 5% | · VAT 21% | · VAT 21% |
| · Duties 0-20% | · Duties 0-48.5% (avg. 20%) | · Duties 0-20% (avg. 4.2%) |
| · Excise Tax 10-100% | ||
CANARY ISLANDS (Spain) |
LUXEMBOURG |
SRI LANKA |
| · VAT 0% | · VAT 0-17% | · VAT 15% |
| · IGIC/AIEM 3 7% (some imports) | · Duties 5-14% | · Duties 5-35% |
| · Motor vehicles 25% | ||
CEUTA (Spain) |
MACAU, CHINA |
ST. BARTHELEMY (France) |
| · VAT 0% | · VAT 0% | · VAT 2.1-8.5% |
| · IPSI 4 3% (some imports) | · Consumption tax 0% | |
| · Motor Vehicle tax 10-55% | ||
CHILE |
MACEDONIA |
ST. MARTIN (French side) |
| · VAT 19% | · VAT 18% | · VAT 5% |
| · Duties 6-16.5% | · Duties 0-30%, average 14.5% | |
| · Luxury Tax 50-85% | · Excise Tax 5-62% | |
CHINA |
MADAGASCAR |
ST. PIERRE ( France) |
| · VAT 17% | · VAT 20% | · VAT 0% |
| · Duties 0-35% (motor vehicles 34.2%) | · Duties 5-20% | · Duties 0-5% |
| · Consumption Tax 5-10% | ||
CHINESE TAIPEI |
MADEIRA (Portugal) |
SWAZILAND (SACU) |
| · VAT 5% | · VAT 22% | · Sales tax (VAT) 15% |
| · Duties 0-30% (avg. 6.52%) | · Duties 0-17% (avg. 10%) | · Duties 0-40% |
CORSICA (France) |
MALAYSIA |
SWEDEN |
| · VAT 20% | · SST (VAT) 5-10% | · VAT 25% |
| · GST 0% | · Duties 2-14% (avg. 4.2%) | |
| · Duties 6.1% | ||
COTE D’ IVOIRE |
MALTA |
SWITZERLAND |
| · VAT 18, 20% | · VAT 18% | · VAT 8% |
| · Duties 0-35% | · Duties 0-48% (Avg. 20%) | · Duties 3.2% (avg.) |
| · Statistical/Environmental Tax 3% (Co2 Emissions) | ||
CROATIA |
MARTINIQUE |
TAHITI (France) |
| · VAT 5-25% | · VAT 2.1, 8.5% | · VAT 16% |
| · Duties 0-48% | ||
| · Motor Vehicles Tax 0- 48% | ||
CURACAO |
MAURITIUS |
TASMANIA (Australia) |
| · VAT 6-9% | · VAT 15% | · GST 10% |
| · Excise duties 6% | · Duties 0-80% | · Duties 0-17.5% |
CYPRUS |
MAYOTTE (France) |
THAILAND |
| · VAT 19% | · VAT 0% | · VAT 7% |
| · Duties 0-17% | · Import duties may apply | · Duties 0-80% |
| · Excise Tax 25-80% (luxury goods) | ||
CZECH REPUBLIC |
MELILLA (Spain) |
TUNISIA |
| · VAT 10, 15, 21% | · VAT 0% | · VAT 19% |
| · Duties 0-20% (avg.) | · IPSI 05-10% (some imports) | · Duties 10-43% (avg. 34%, reduction to 25% considered) |
| · Luxury Tax 10-700% | ||
| · Customs Formality Fee 3% | ||
DENMARK |
MEXICO |
TÜRKIYE |
| · VAT 25% | · IVA 5 16% | · VAT 18% |
| · Duties 5-14% | · Duties 0-140.4% (avg. 13.97%) | · Duties 0-20% (avg. 5%) |
| · Consumption Tax 7-40% (some luxury items & motor vehicles) | ||
ESTONIA |
MIQUELON (France) |
TURKS & CAICOS |
| · VAT 20% | · VAT 0% | · Duties 0-45% (vehicles highest) |
| · Duties 0-17% (avg. 5%) | · Duties 0-5% | · Customs surcharge 10% |
FAROE ISLANDS (Denmark) |
MOLDOVA |
United Arab Emirates |
| · VAT 25% | · VAT 20%, reduced rate 8% | · VAT 5% |
| · Duties 0-25% | · Duties 0-100% (avg. 4.61%) | |
| · Motor Vehicles & Boats 5% | ||
FINLAND |
MONACO (Admin by France) |
UKRAINE |
| · VAT 24% | · VAT 20% | · VAT 20% |
| · Duties 0-35% | · Duties 0-17% | · Duties 0-60 (avg. 10%) |
| · Excise tax 0-300% (vehicles and jewelry included) | ||
FRANCE |
MONGOLIA |
UNITED KINGDOM |
| · VAT 20% | · VAT 10% | · VAT 20% |
| · Duties 5-17% | · General import tariff 5% | · Duties 0-15% (avg. 4.2%) |
GERMANY |
MONTENEGRO |
VIETNAM |
| · VAT 19% | · VAT 19% | · VAT 0% - 15% |
| · Duties 5-17% | · Duties 5% (avg.) | · Excise tax - SST 7% - 75% (includes automobiles, aircraft) |
GIBRALTAR |
MOROCCO |
WALLIS & FUTUNA (France) |
| · Duties 12% (avg. | · VAT 20% | · VAT 2-6% |
| · Vehicles 25-30% | · Duties 2.5-200% (avg. 10%) | |
GREECE |
NAMIBIA (SACU) |
|
| · VAT 24% | · VAT 15% | |
| · Duties 0-17% (vehicles higher) | · Duties 0-85% | |
GUADELOUPE (France) |
NETHERLANDS |
|
| · VAT 2.1, 8.5% | · VAT 21% | |
| · Duties 5-20% (avg. 3.5%) | ||
GUERNSEY (United Kingdom) |
NEW CALEDONIA (France) |
|
| · VAT 0% | · GTC (VAT) 3-22% | |
| · Duties 0-22% | · TBI 6 5% | |
| · Duties 0-20% | ||
HONG KONG |
NEW ZEALAND |
|
| · Registration Tax 35-100% (motor vehicles) | · GST 15% | |
| · GST 0% | · Duties 0-15% | |
HUNGARY |
NORWAY |
|
| · VAT 27% | · VAT 25% | |
| · Duties 0-60% (8% avg.) | · Duties 0-8% | |
| · Excise Tax 10-35% (luxury goods) | · Vehicles 10-60% |
(1) TSA – Tax Specific Additional
(2) GST – Goods and services tax
(3) IGIC – General indirect tax of the Canary Islands
(4) IPSI – General indirect tax (Ceuta & Melilla)
(5) IVA – Value added tax (Mexico)
(6) TBI – Import tax (New Caledonia)
(7) SST – Special Sales tax (Vietnam)
