Global VAT, GST & sales tax rates

Over 300 jurisdictions’ indirect tax rates tracked live

At VATCalc, we track Value Added Tax, Goods and Services and sales tax rates in over 300 jurisdictions. These are detailed in the searchable table below. All these indirect tax rates are included within our global tax engine for determining accurate, live VAT, GST or sales tax on transactions. To try out our tax engine, which is on the same app as our VAT Filer returns product for seamless reporting, contact us.

VAT, GST & sales tax rates

Country :

Region :

wdt_ID	Country	Region	Rate	Rate type	Description
4	Albania	Europe	20%	Standard Rate
5	Albania	Europe	6%	Reduced Rate	Accommodation; electrical vehicles; books
6	Albania	Europe	0%	Zero-rated	Exports; international transport; and other
7	Albania	Europe	0%	Exempt	Financial services; health; postal; various agriculture; education; gambling; land / buildings
8	Algeria	Africa	19%	Standard Rate
9	Algeria	Africa	9%	Reduced Rate	Agriculture; basic manufacturing goods; digital services; domestic gas; tourism services
10	Algeria	Africa	0%	Zero-rated	Exports
11	Algeria	Africa	0%	Exempt	Certain exporters; Construction; micro-businesses; certain financial services; break and milk; books and journals; and other
12	American Samoa	Asia	-		No VAT
13	Andorra	Europe	9.50%	Higher rate	Financial services
14	Andorra	Europe	4.50%	Standard Rate
15	Andorra	Europe	1%	Reduced Rate	Foodstuffs; books
16	Andorra	Europe	0%	Zero-rated	Exports; Healthcare; Building leases; education; residential rentals; and other
17	Andorra	Europe	0%	Exempt	Financial services; educational; immovable property; and other
18	Angola	Africa	14%	Standard Rate	Since 1 Oct 2019 implementation
19	Angola	Africa	0%	Exempt	Financial services, basic foodstuffs, eduction, healthcare, real estate, gaming, public transport, petrol
20	Angola	Africa	0%	Zero-rated	Exports
21	Angola	Africa	7%	Reduced Rate; Hotel and catering (since 1 Jan 2022)	Non-resident services
22	Angola	Africa	5%	Reduced Rate	Basic foodstuffs; agricultural imports
23	Anguilla	Americas	13%	Standard	General Services Tax since 1 August 2025
24	Antigua & Barbuda	Americas	15%	Standard Rate	Sales Tax
25	Antigua & Barbuda	Americas	12.50%	Reduced Rate	Hotel and similar
26	Antigua & Barbuda	Americas	0%	Zero-rated	Exports; basic foodstuffs; water and electricity; fuel
27	Antigua & Barbuda	Americas	0%	Exempt	Financial services; eductions; medical; transport; long-term accommodation
28	Argentina	South America	27%	Higher rate	Non-domestic power, energy telecoms
29	Argentina	South America	21%	Standard Rate
30	Argentina	South America	10.50%	Reduced Rate	Contructions; medical supplies; taxi and public transport; certain loans
31	Argentina	South America	3%	Reduced Rate	Digital advertising services; imports of digital contect
32	Argentina	South America	0%	Exempt	Exports; interstate goods; education; Books; real estate; certain financial services; international transport; basic foodstuffs; gambling; medical
33	Armenia	Asia	20%	Standard Rate
34	Armenia	Asia	0%	Zero-rated	Exports; international transport; certain telecoms and postal
35	Armenia	Asia	0%	Exempt	Books and journals; education; financial services; gambling; and other
36	Aruba	Americas	7%	Standard Rate	7% prior to 1 Jan 2023; Combined 3% Turnover Tax and 3% Health Tax
37	Aruba	Americas	0%	Exempt	Export; real estate; hotels; International transport; medicines
38	Australia	Asia	10%	Standard Rate	GST Goods & Services Tax
39	Australia	Asia	0%	Zero-rated (GST-free supplies)	Exports; foodstuffs; International transport; public water; health; education; postal; precious metals; and other
40	Australia	Asia	0%	Exempt (Input-taxed supplies)	Certain financial services; residential property; and other
41	Austria	Europe	20%	Standard Rate	01-Jan-84
42	Austria	Europe	13%	Reduced Rate	Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use
43	Austria	Europe	13%	Parking rate	Wine from farm production carried out by the producing farmer.
44	Austria	Europe	10%	Reduced Rate	Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; socia
45	Austria	Europe	0%	Zero-rated	Intra-community and international transport (excluding road and rail); hotel accommodation
46	Austria	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
48	Azerbaijan	Asia	18%	Standard Rate
49	Azerbaijan	Asia	0%	Exempt	Financial services; public education and certain publications; and other
50	Azerbaijan	Asia	0%	Zero-rated	Exports of services; international transport; and other
51	Azores - Portugal	Europe	18%	Standard Rate
52	Azores - Portugal	Europe	9%	Reduced Rate	Books and newspapers; dental; gas and elec; hotels; passenger transport
53	Azores - Portugal	Europe	4%	Reduced Rate	Water
54	Bahamas	Americas	10% (since 1 Jan 2022)	Standard Rate
55	Bahamas	Americas	0%	Zero-rated	-
56	Bahamas	Americas	0%	Exempt	Financial services; medical; residential rentals; exports; education; gambling; professional advisory
57	Bahrain	Asia	10%	Standard Rate	Since 1 January 2022
58	Bahrain	Asia	0%	Zero-rated	Exports; foodstuffs; new real estate; healthcare and medicine; oil and gas; education
59	Bahrain	Asia	0%	Exempt	Real estate; financial services
60	Bangladesh	Asia	15%	Standard Rate
61	Bangladesh	Asia	10%	Reduced Rate	Rented retail; advertising
62	Bangladesh	Asia	7.50%	Reduced Rate	Machinery; paper; non-AC restaurant
63	Bangladesh	Asia	5%	Reduced Rate	Domestic power; fruit; certain education
64	Bangladesh	Asia	4.50%	Reduced Rate	Professional services, legal and accountancy
65	Bangladesh	Asia	2%	Reduced Rate	Medical
66	Bangladesh	Asia	1.50%	Reduced Rate	Land
67	Bangladesh	Asia	0	Zero-rated	Exports
68	Bangladesh	Asia	0%	Exempt	Health; certain agriculture; newspapers; basic foodstuffs; land; and other
69	Barbados	Americas	22%	Higher rate	Mobile phone services
70	Barbados	Americas	17.5	Standard Rate
71	Barbados	Americas	10%	Reduced Rate	Accomodation services and some tourism services
72	Barbados	Americas	0%	Exempt	Financial services; medical; public postal; dwellings; transport; water; and other
73	Belarus	Europe	20%	Standard Rate
74	Belarus	Europe	10%	Reduced Rate	Crops; bunker fuels; repairs and maintenance
75	Belarus	Europe	0%	Zero-rated	Exports
76	Belarus	Europe	26% (May 2022)	Higher Rate	Telecoms and broadcast services
77	Belarus	Europe	0%	Exempt	Financial services; education; medical; cultural attractions; housing services
78	Belgium	Europe	21%	Standard Rate	Since Jan 1996
79	Belgium	Europe	12%	Reduced Rate	Some foodstuffs; hotels; cafe & restaurants; agricultural supplies; social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; inner tubes for agricultural use
80	Belgium	Europe	12%	Parking rate	Energy products: coal; coke
81	Belgium	Europe	6%	Reduced Rate	Most foodstuffs; entrance cinema, theatre, cultural, sports; books and e-books; art
82	Belgium	Europe	0%	Zero-rated	Exports; daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)
83	Belgium	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
84	Belgium	Europe	12%	TEMPORARY Reduced Rate	Demolition of buildings (till 31 Dec 2022)
85	Belize	Americas	12.50%	Standard Rate	Sales Tax
86	Belize	Americas		Zero-rated	Exports; basic foodstuffs and public water
87	Belize	Americas		Exempt	Financial services; education; medical; public postal; international passenger trans
88	Benin	Africa	18%	Standard Rate
89	Benin	Africa	0%	Zero-rated	Exports;
90	Benin	Africa	0%	Exempt	Medical; newspapers; financial services; education; public transport; dwellings rental; and other
91	Bermuda	Americas		No VAT	No VAT
92	Bhutan	Asia	7%	Standard rate	GST - replaced 20% Sales Tax Jan 2026
93	Bolivia	Americas	13%	Standard Rate	Grossed up rate means 14.95%
94	Bolivia	Americas		Zero-rated	Minerals and extractive sectors; exports; books
95	Bolivia	Americas		Exempt	Tourism; financial services
96	Bonaire	Americas	8%	Standard Rate	Goods - General Expenditure Tax
97	Bonaire	Americas	6%	Standard Rate	Services - General Expenditure Tax
98	Bonaire	Americas	0%	Exempt	Basic foodstuffs; medical
99	Bosnia and Herzegovina	Europe	17%	Standard Rate
100	Bosnia and Herzegovina	Europe		Zero-rated	Exports
101	Bosnia and Herzegovina	Europe	0%	Exempt	Financial services; building and land; social services; public medical and education
102	Botswana	Africa	14%	Standard Rate	Since 1 April 2021 (see temporary cut to 12% Aug 22 to Apr 2023)
103	Botswana	Africa	0%	Zero-rated	Exports; international transport; basic foodstuffs; fuel; and others
104	Botswana	Africa	0%	Exempt	Non-fee based financial services; medical; education; and other
105	Brazil	Americas	18%	Standard Rate	ICMS rising to 25%. State Sales Tax
106	Brazil	Americas	12%	Reduced Rate	ICMS intra-state supplies
107	Brazil	Americas	7%	Reduced Rate	ICMS remote state sales
108	Brazil	Americas	2% - 5%	Reduced Rate	ISS Municipal Services Tax
109	Brazil	Americas	1.6% - 7.6%	Reduced Rate	PIS Federal Tax
110	Brazil	Americas		Reduced Rate	ICMS ecommerce
111	Brazil	Americas	3%		COFINS Federal
112	British Virgin Islands	Americas	-	-	No VAT
113	Brunei	Middle East		No VAT
114	Bulgaria	Europe	20%	Standard Rate	Since Jan 1999
115	Bulgaria	Europe	9%	Reduced Rate	Hotel accommodation
116	Bulgaria	Europe	0%	Zero-rated	Intra-community and international transport
117	Bulgaria	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
118	Bulgaria	Europe	9%	TEMPORARY Reduced VAT Rate	Jul 2020 to 31 Dec 2024: Catering and restaurant services; books and textbooks; Baby foodstuffs and supplies
119	Burkina Faso	Africa	18%	Standard Rate
120	Burkina Faso	Africa		Exempt	Exports
121	Burundi	Africa	18%	Standard Rate
122	Burundi	Africa	10%	Reduced Rate	Agricultural supplies; imports of food
123	Cambodia	Asia	10%	Standard Rate
124	Cambodia	Asia	0%	Zero-rated	Exports
125	Cambodia	Asia	0%	Exempt	Health; financial services; postal; passenger transport; educational; and other
126	Cameroon	Africa	19.25%	Standard Rate	Since 1 January 2005
127	Cameroon	Africa		Zero-rated	Exports
128	Cameroon	Africa	0%	Exempt	Real estate; public transport; certain financial services; education; petrol; medical; and other
129	Canada	North America	5%	GST	Alberta (5% GST + 0% Provincial Sales Tax)
130	Canada	North America	12%	GST + PST	British Colombia (5% GST + 7% Provincial Sales Tax)
131	Canada	North America	12%	GST + PST	Manitoba (5% GST + 7% Provincial Sales Tax)
132	Canada	North America	15%	HST	New Brunswick Harmonised Sales Tax (5% GST + 10% Provincial Sales Tax)
133	Canada	North America	5%	GST	North West Territories (5% GST + 0% Provincial Sales Tax)
134	Canada	North America	15%	HST	Newfoundland Harmonised Sales Tax (5% GST + 10% Provincial Sales Tax)
135	Canada	North America	14% (1 April 2025)	HST	Nova Scotia Harmonised Sales Tax (5% GST + 9% Provincial Sales Tax)
136	Canada	North America	13%	HST	Ontario Harmonized Sales Tax (5% GST + 8% Provincial Sales Tax)
137	Canada	North America	15%	HST	Prince Edward Island Harmonized Sales Tax (5% GST + 10% Provincial Sales Tax)
138	Canada	North America	14.98%	GST + QST	Quebec (5% GST + 9.975% Quebec Sales Tax)
139	Canada	North America	11%	GST + PST	Saskatchewan (5% GST + 6% Provincial Sales Tax)
140	Canada	North America	5%	GST	Yakon (5% GST + 0% Provincial Sales Tax)
141	Canada	North America	0%	GST Zero-rated	All provinces. Exports; international transport; medical; certain agriculture; basic foodstuffs
142	Canada	North America	0%	GST Exempt	Financial services; dwellings; health; education; and other
143	Canada	North America	5%	GST	Nunavut 5% GST
144	Canary Island	Europe	0%	Zero-rated
145	Canary Islands	Europe	7%	Standard Rate	IGIC
146	Canary Islands	Europe	3%	Reduced Rate	Non-domestic clectricity
147	Canary Islands	Europe	15%	Higher Rate	Jewellery, perfume, shotguns, alcohol, fur, high-value vehicles
148	Canary Islands	Europe	0%	Zero-rated	Newspapers; books; water; basic foodstuffs; international transport
149	Canary Islands	Europe	9.50%	Higher Rate	Vehicles
150	Canary Islands	Europe	20%	Higher Rate	Tobacco
151	Cape Verde	Africa	15%	Standard Rate	Various discounts for energy, water, petrol and telecoms. Multiples of up to 300% on fuels
152	Cape Verde	Africa	0%	Exempt	Health; welfare; education; charities; postal; cultural; financial services; immovable property; and other
153	Cape Verde	Africa	0%	Zero-rated	Certain imports; exports
154	Cape Verde	Africa	8%	Reduced Rate	Electricity and water from Jan 2022
155	Cayman Islands	Americas		No VAT
156	Central African Republic	Africa	19%	Standard Rate	Since January 2006
157	Central African Republic	Africa	5%	Reduced Rate	Basic foodstuffs; books; certain agricultural
158	Central African Republic	Africa	0%	Zero-rated	Exports; international transport
159	Central African Republic	Africa	0%	Exempt	Basic foodstuffs; medical; immovable property; public post; charities; international transport; newspapers; certain financial services
160	Chad	Africa	18%	Standard Rate	Cut from 18% Jan 2024 did not pass
161	Chad	Africa	9%	Reduced Rate	cement, sugar, oil and soap as well as products of the local food industry excluding alcohol
162	Chad	Africa	0%	Zero-rated	Exports
163	Chad	Africa	0%	Exempt	Financial services; immovable property; newspapers; leasing; health; medical; certain mining; public electricity and more
164	Chile	Americas	19%	Standard Rate
165	Chile	Americas	0%	Zero-rated	Exports
166	Chile	Americas	0%	Exempt	Financial services; newspapers; passenger transport; real estate; exports and other
167	China	Asia	13%	Standard Rate	Leasing tangibles
168	China	Asia	9%	Standard Rate	Transport; postal services; construction; basic telecoms; real estate; books and newspapers; heating; land
169	China	Asia	6%	Standard Rate	Financial services; Internet, IT and Telephony services; Consulting; R&D; Cultural; Logistics; education; tourism; hotels; entertainment; intangibles; TV and radio; catering
170	China	Asia	3%	Reduced Rate	National Education Tax
171	China	Asia	2%	Reduced Rate	Local Education Tax
172	China	Asia	1% to 7%	Reduced Rate	City Maintanance Tax
173	China	Asia	3% (withdrawn temporarily in 2023)	Reduced Rate	Small enterprise flat rate
174	China	Asia	5%	Reduced Rate	Staff outsourcing and dispatch services
175	China	Asia	0%	Zero-rated	Certain exports, and subject to only partial deductions;
176	China	Asia	0%	Exempt	Certain financial services; medical; welfare; education
177	Colombia	Americas	19%	Standard Rate
178	Colombia	Americas	5%	Reduced Rate	Basic raw materials; agricultural supplies
179	Colombia	Americas		Zero-rated	Exports; various
180	Colombia	Americas	0%	Exempt	Education; energy; interest income; financial services; public transport and cargo; real estate; and more
181	Comoros	Africa	10%		Import Consumption Tax
182	Congo, DRC	Africa	16%	Standard Rate
183	Congo, DRC	Africa	0%	Zero-rated	Exports
184	Congo, DRC	Africa	0%	Exempt	Certain financial services; immovable property; essential imports
185	Congo, Republic	Africa	18.90%	Standard Rate	18% + 5% x VAT surcharge = 18.9%
186	Congo, Republic	Africa	5%	Reduced Rate	Water; gas; and others
187	Congo, Republic	Africa	0%	Zero-rated	Exports
188	Congo, Republic	Africa	0%	Exempt	Agriculture; newspapers and books; oil sector; financial services; charities
189	Cook Islands	Asia	15%	Standard Rate
190	Cook Islands	Asia		Zero-rated	Exports; international transport
191	Cook Islands	Asia	0%	Exempt	Charities; financial services; private education; certain imports
192	Costa Rica	Americas	13%	Standard Rate
193	Costa Rica	Americas	10%	Reduced Rate	Timber supplies
194	Costa Rica	Americas	4%	Reduced Rate	Health; domestic air travel
195	Costa Rica	Americas	2%	Reduced Rate	Education; medicine; retail insurance
196	Costa Rica	Americas	1%	Reduced Rate	Basic foodstuffs and household supplies
197	Costa Rica	Americas	0%	Zero-rated	Exports; education; books
198	Costa Rica	Americas	0%	Exempt	Books; goods exports; domestic electricity; and more
199	Costa Rica	Americas	4%	Reduced Rate	Tourism (Jul 2021 to Jun 2022; then rise to 8% Jul 2022 to Jun 2023l then 8%)
200	Croatia	Europe	25%	Standard Rate
201	Croatia	Europe	13%	Reduced Rate	Most foodstuffs; domestic electricity; hotels etc; concerts; restaurants and cafes; Heating (since 1 Apr 2022)
202	Croatia	Europe	5%	Reduced Rate	Some foodstuffs (bread, milk and infant formula); books and magazines; cinema; water collection; pharmaceutical ; some medical equipment
203	Croatia	Europe		Zero-rated	Exports; Intra-community and international transport (excluding road and rail)
204	Croatia	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
205	Cuba	Americas	10%	Sales Tax
206	Curacao	Americas	6%	Standard Rate
207	Curacao	Americas	7%	Higher Rate	Hotels; insurance
208	Curacao	Americas	9%	Higher Rate	Luxuries; motor vehicles; alcohol; tobacco; cinemas; gambling; fast food; mobile food; hospitality services
209	Curacao	Americas	0%	Exempt	Real estates; power and water; medical; basic foodstuffs; and other
210	Cyprus	Europe	19%	Standard Rate	Since 13 Jan 2014
211	Cyprus	Europe	9%	Reduced Rate	Domestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes
212	Cyprus	Europe	5%	Reduced Rate	Foodstuffs; non-alcoholic beverages; water; pharmaceutical products; medical equipment; children’s car seats; passenger transport; cinema theatre sporting events
213	Cyprus	Europe		Zero-rated	Exports; supply boats aircraft; Intra-community and international transport; goods purchased on international flights
214	Cyprus	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
215	Czech Republic	Europe	21%	Standard Rate	Since Jan 2013
216	Czech Republic	Europe	12%	Reduced Rate	Since 2024: Foodstuffs; non-alcoholic drinks; take away food; certain medical; certain passenger trans; newspaper; hotels; restaurants; cultural; rail amusement parks; social housing; medical
217	Czech Republic	Europe	10%	Reduced Rate	Withdrawn Dec 2023
218	Czech Republic	Europe	0%	Zero-rated	Intra-community and international transport; books (Jan 2024)
219	Czech Republic	Europe	0%	Exempt	Financial services; public postal; public medical; books and related; public welfare; public education; public broadcasting; gambling; immovable property
220	Denmark	Europe	25%	Standard Rate	Since Jan 1992
221	Denmark	Europe	0%	Zero-rated	Newspapers and journals, including e-books; onboard catering; intra-community and international transport
222	Denmark	Europe	0%	Exempt	Cinema, theatre cultural etc; passenger transport; Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
223	Djibouti	Africa	10%	Sales Tax	Since January 2015
224	Djibouti	Africa	0%	Zero-rated	International transport; exports
225	Djibouti	Africa	0%	Exempt	Newspapers; financial services; medical; education; cultural activities; immovable property
226	Dominica	Americas	15%	Standard Rate
227	Dominica	Americas	10%	Reduced Rate	Hotel services
228	Dominica	Americas	0%	Exempt	Medical, educational; financial services; certain land; financial services; international transport; and more
229	Dominican Republic	Americas	18%	Standard Rate
230	Dominican Republic	Americas	16%	Reduced Rate	Basic foodstuff
231	Dominican Republic	Americas	0%	Zero-rated	Exports
232	Dominican Republic	Americas	0%	Exempt	Financial services; intangible assets; books; education; health; power; medicines; primary goods (foodstuffs)
233	Ecuador	South America	15%	Standard Rate	12% prior to April 2024
234	Ecuador	South America	0%	Zero-rated	Rental property; some foodstuffs; health; certain financial services; dwellings for rent; newspapers and books; domestic power and water; medical supplies
235	Ecuador	South America	0%	Exempt	Public services; tourism packages; exports; real estates rental; charities; certain financial services and corporate finance activities
236	Egypt	Africa	14%	Standard Rate	Since 1 July 2017 (certain 'table' supplies subject to various discounts)
237	Egypt	Africa	5%	Reduced Rate	Agriculture supplies; certain consulting; certain foodstuffs; manufacturing equipment;
238	Egypt	Africa	0%	Zero-rated	Exports
239	Egypt	Africa	0%	Exempt	Financial services; medical; real estate transactions; advertising; crude oil; land and dwellings; children processed foodstuffs; education; health; medicines
240	El Salvador	Americas	13%	Standard Rate
241	El Salvador	Americas	0%	Zero-rated	Exports
242	El Salvador	Americas	0%	Exempt	Education; health; financial services; dwellings rentals; public transport; approved cultural activities; and other
243	Equatorial Guinea	Africa	15%	Standard Rate
244	Equatorial Guinea	Africa	6%	Reduced Rate	Basic foodstuffs; educational books
245	Equatorial Guinea	Africa	0%	Zero-rated	Exports
246	Equatorial Guinea	Africa	0%	Exempt	Medical; social good; certain imports; basic foodstuffs; immovable property; education; books and newspapers; certain financial services
247	Eritrea	Africa	5% to 12%	Standard Rate	Sales Tax
248	Eritrea	Africa	0%	Exempt	Education; transport; Basic foodstuffs; electricity; education; financial services; certain machinery and parts; medical;
249	Estonia	Europe	24%	Standard Rate	Since July 2025
250	Estonia	Europe	9%	Reduced Rate	Certain pharmaceutical; medical equipment; books and e-books; newspapers and periodicals; hotel accommodation; press publications
251	Estonia	Europe	0%	Zero-rated	Intra-community and international transport
252	Estonia	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property
253	Eswatini (Swaziland)	Africa	15%	Standard Rate	Since 1 August 2018
254	Eswatini (Swaziland)	Africa	0%	Zero-rated	Exports; international transport; basic foodstuffs; petrol and paraffin; medicines; education books; certain agricultural supplies
255	Eswatini (Swaziland)	Africa	0%	Exempt	Financial services; land; gambling; water; charities; postal; dwellings; education; health; welfare
256	Ethiopia	Africa	15%	Standard Rate
257	Ethiopia	Africa	0%	Zero-rated	Exports; international transport; gold
258	Ethiopia	Africa	0%	Exempt	Financial services; books and similar; basic foodstuffs; fuel gas; electricity; postal; medicine; dwellings; education;
259	Fiji	Asia	9%		Withdrawn 1 Aug 2023. In place since January 2016
260	Fiji	Asia	12.5%	Standard rate	Since 1 Aug 2025
261	Fiji	Asia	0%	Zero-rated	Basic foodstuffs; medicines
262	Fiji	Asia	0%	Exempt	Financial services; gambling; charities; dwellings rental; educations; and more
263	Finland	Europe	25.5%	Standard Rate	Since 1 Sept 2024 (24% before)
264	Finland	Europe	13.5 since Jan 2026	Reduced Rate	Foodstuffs; books; public trans; Children nappies; cinema; pharma; agri supplies; restaurants and catering; soft drinks; take away food; Hotel; Cultural & Sporting; flowers and plants for food production
265	Finland	Europe	10%	Reduced Rate	Newspapers; Journals; Broadcasting
266	Finland	Europe	0%	Zero-rated	Export; intra-community and international transport; exports
267	Finland	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property
268	France	Europe	20%	Standard Rate	Since 1 Jan 2014
269	France	Europe	10%	Reduced Rate	Some foodstuffs; non-alcoholic beverages; hotels; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services
270	France	Europe	5.50%	Reduced Rate	Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; domestic solar; books; e-books; admission to cultural events; social housing;
271	France	Europe	2.10%	Super reduced	Some pharmaceutical products; newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
272	France	Europe		Zero-rated	Intra-community and international transport; exports
273	France	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
274	French Guiana	South America	-		No VAT
275	French Polynesia	Asia	16%	Standard Rate
276	French Polynesia	Asia	13%	Reduced Rate	Services
277	French Polynesia	Asia	5%	Reduced Rate	Various services; imports
278	French Polynesia	Asia	0%	Exempt	Financial services; medicines and medical; books; water
279	Gabon	Africa	18%	Standard Rate
280	Gabon	Africa	10%	Reduced Rate	Certain basic foodstuffs; IT; water
281	Gabon	Africa	5%	Reduced Rate	Cement products and services
282	Gabon	Africa	0%	Zero-rated	International transport; exports
283	Gabon	Africa	0%	Exempt	Gambling; financial services; charities; medical; construction; rail; education; and more
284	Gambia	Africa	15%	Standard Rate	Since 1 January 2013
285	Gambia	Africa	0%	Zero-rated	Immovable property; exports; international travel; and gold.
286	Gambia	Africa	0%	Exempt	Financial services; education; medical; medicines; basic foodstuffs; certain tourist services; domestic electricity and water; certain agricultural supplies; and others.
287	Georgia	Europe	18%	Standard Rate
288	Georgia	Europe	0%	Zero-rated	Exports; international travel; books and e-books; tourist services; and others
289	Georgia	Europe	0%	Exempt	Medicines; land; financial services; education; medical; gambling; baby products;
290	Germany	Europe	19%	Standard Rate	Since Jan 2007 (temp COVID-19 cut to 16% for 6 months to 31 Dec 2020)
291	Germany	Europe	7%	Reduced Rate	Some foodstuffs; food by hospitality; hotel accom; art work; water (ex bottled water); welfare; certain; some domestic passenger transport; intra-community & inter passenger transport road, rail & water transportation; newspapers & books;
292	Germany	Europe	0%	Zero-rated	Intra-community and international transport (excluding road and rail and some inland waterways transport)
293	Germany	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
294	Germany	Europe	7%	TEMPORARY Reduced Rate	Restaurant services from 19% between Jul 2020 and 31 Dec 2023
295	Ghana	Africa	20%	Standard Rate	1 Jan 2026: 15% VAT; 2.5% GETFund; 2.5% NHILevy
296	Ghana	Africa	5%	Reduced Rate	WITHDRAWN Jan 2026 Health (NHIL) & Education (GETFL) Levy added to VAT
297	Ghana	Africa	3%	Reduced Rate	Flat rate scheme
298	Ghana	Africa	1%	COVID Health Levy (CHRL)	WITHDRAWN Jan 2026; Since May 2021 (CHRL) added to VAT
299	Ghana	Africa	0%	Zero-rated	Exports; land; intellectual property; and others
300	Ghana	Africa	0%	Exempt	Medical; dwellings; rude oil; livestock; financial services; agricultural; water; domestic electricity; postal; and others
301	Gibraltar	Europe	15% (10 April 2026)	Transaction Tax	Imported and locally manufactured goods
302	Greece	Europe	24%	Standard Rate	Since 1 June 2016
303	Greece	Europe	13%	Reduced Rate	Most foodstuffs; hotels; passenger transport; take away food non-alcohol drinks; taxis; water; pharmaceutical; medical equipment; agricultural supplies; domestic care; art imports; zoo; gym & dance
304	Greece	Europe	6%	Reduced Rate	Some pharmaceutical products; cinema; books and e-books; newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating
305	Greece	Europe		Zero-rated	Expoerts; intra-community and international air and sea transport
306	Greece	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
307	Greece	Europe	13%	TEMPORARY Reduced Rate	Cut from 24% 30 Jun 2020 till 30 Jun 2024: takeaway coffee; transport; non-alcoholic drinks; and tourism packages.
308	Greenland	Europe	-	-	No VAT
309	Grenada	Americas	15%	Standard Rate
310	Guadeloupe - France	Americas	8.50%	Standard Rate
311	Guadeloupe - France	Americas	2.10%	Reduced Rate	Basic products
312	Guadeloupe - France	Americas	1.05%	Reduced Rate	Newspapers
313	Guadeloupe - France	Americas	0%	Exempt	Financial services; exports; international transport; petroleum supplies and imports; tourism-related imports; certain agricultural imports; tourism non-cash spend
314	Guam - US	Asia	2%	Gross Receipts Tax
315	Guatemala	South America	12%	Standard Rate
316	Guatemala	South America	5%	Reduced Rate	Flat rate scheme for small taxpayers
317	Guatemala	South America	0%	Zero-rated	Exports
318	Guatemala	South America	0%	Exempt	Financial services; charities; certain imports; limited immovable property; education
319	Guernsey	Europe	-	-	No VAT
320	Guinea	Africa	18%	Standard Rate
321	Guinea	Africa	0%	Zero-rated	Exports; international transport
322	Guinea	Africa	0%	Exempt	Financial services; education; medical; culture; gas; foodstuff basics; imported vehicles; certain immovable property; pharmaceutical; books
323	Guinea-Bissau	Africa	15%	Standard Rate	15% Sales Tax prior to 1 Jan 2023
324	Guinea-Bissau	Africa	10%	Reduced Rate	Imports and sales: basic foodstuffs; agriculture supplies; restaurant supplies; newspapers; advisory
325	Guinea-Bissau	Africa	15%	Reduced Rate	Electricity; water
326	Guinea-Bissau	Africa	0%	Nil-rated	Exports; international transport; medicines
327	Guinea-Bissau	Africa	0%	Exempt	Passenger vehicles; entertainment
328	Guyana	South America	14%	Standard Rate
329	Guyana	South America	0%	Zero-rated	Exports; medical; public education and water; other
330	Guyana	South America	0%	Exempt	Financial services; international transport; gas; education; certain accommodation
331	Haiti	Americas	10%	Sales Tax
332	Honduras	Americas	15%	Standard Rate	Sales Tax
333	Honduras	Americas	18%	Higher rate	Alcohol; Tobacco
334	Honduras	Americas	0%	Zero-rated	Exports
335	Honduras	Americas	0%	Exempt	Pharmaceuticals; basic foodstuffs; education; financial services; domestic electricity; international transport; livestock; books and journals; petrol and other fuels
336	Hong Kong - China	Asia	-	-	No VAT
337	Hungary	Europe	27%	Standard Rate	Since 1 January 2012
338	Hungary	Europe	18%	Reduced Rate	Certain foodstuffs; some take away food; admission to certain open-air concerts
339	Hungary	Europe	5%	Reduced Rate	Hotels; Certain foodstuffs; medicine; internet access; pharmaceutical products; books newspapers and periodicals and e-versions; some social housing; district heating;
340	Hungary	Europe		Zero-rated	Exports; intra-community and international transport
341	Hungary	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
342	Hungary	Europe	5%	TEMPORARY Reduced Rate	New built houses/dwellings reduced from 27% between Jan 2020 and 31 Dec 2022
343	Hungary	Europe	5%	TEMPORARY Reduced Rate	Take-away food and drinks reduced from 18% from 14 Nov 2020 until TBC
344	Iceland	Europe	24%	Standard Rate
345	Iceland	Europe	11%	Reduced Rate	Hotels; passenger transport; newspapers, books and electronic versions; TV and radio licenses;
346	Iceland	Europe	0%	Zero-rated	Export; international transport; goods used on board international travel; other
347	Iceland	Europe	0%	Exempt	Education; social services; gambling; financial services; lease dwellings; public transport; post; medical; real estate;
348	Iceland	Europe	-	TEMPORARY Reduced Rate	60% to 100% refund of labour VAT element of construction services between 1 Jan and 31 Dec 2021
349	India	Asia	18%	Standard Rate	main rate applying to over 450 defined goods and services, including luxury restaurants and hotels
350	India	Asia	12% withdrawn 22nd Sept 2025	Standard Rate
351	India	Asia	5%	Reduced Rate	passenger air travel; construction of dwellings; restaurants
352	India	Asia	28% withdrawn 22nd Sept 2025	Higher rate
353	India	Asia	0%	Zero-rated	Exports; Basic foodstuff; Low-cost accomodation services; Newspapers and books;
354	Indonesia	Asia	12% (since 1 Jan 2025)	Standard Rate
355	Indonesia	Asia	0%	Zero-rated	Exports
356	Indonesia	Asia	0%	Exempt	Medical; financial services; education; hotel services; public transport; domestic power; livestock; medical; agriculture; books
357	Iran	Asia	9%	Standard Rate	6% VAT plus 3% levy on goods and services
358	Iraq	Asia	-	-	No VAT. There is a limited Sales Tax on air tickets, mobile phones and card, cars
359	Ireland	Europe	23%	Standard Rate	Since Jan 2012. Temporarily reduced to 21% between 1 Sep 2020 and 28 Feb 2021
360	Ireland	Europe	13.50%	Reduced Rate	Hotels; cinema, concert, sport, concert; certain foodstuffs; pharmaceutical; kid car seat; social housing; renovation dwellings; cleaning households; some agricultural supplies; medical care; domestic waste;
361	Ireland	Europe	13.50%	Parking rate	Fuel for power; Non residential property; tour guide; car repairs; jockey services; driving tuition
362	Ireland	Europe	9%	Reduced Rate	Restaurants, catering, hairdressing (since Jul 2026); certain foodstuffs; newspaper; periodicals; books and e-books; certain construction; restaurant and cafe test
363	Ireland	Europe	4.80%	Super reduced	Livestock intended for use in the preparation of foodstuffs; some agricultural supplies
364	Ireland	Europe	0%	Zero-rated	Most foodstuffs; animal feed; books & ebooks; medicines; Export; intra-community supplies; children clothing; certain repairs
365	Ireland	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
366	Ireland	Europe	9% (now ended)	TEMPORARY Reduced Rate (Nov 2020 till 31 Aug 2023)	Hotels; restaurants and catering; cinema, concert, sport, concert admission down from 13.5%
367	Isle of Man	Europe	20%	Standard Rate
368	Israel	Middle East	18%	Standard Rate	17% until 31 Dec 2024
369	Israel	Middle East		Zero-rated	Exports; some foodstuffs; tourism
370	Israel	Middle East		Exempt	Financial Services; Real Estate
371	Italy	Europe	22%	Standard Rate	Since 1 Oct 2013
372	Italy	Europe	10%	Reduced Rate	Most foodstuffs; restaurants and cafes; hotels; water; theatre; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work
373	Italy	Europe	5%	Reduced Rate	Some foodstuffs; some social services; art and collectables; child foods; feminine hygiene products certain passenger transport
374	Italy	Europe	4%	Super reduced	Some foodstuffs; certain medical equipment; books; newspapers and some periodicals; e-books; online journals newspapers; TV licence; social housing; medical; some agricultural
375	Italy	Europe		Zero-rated	Export; Intra-community and international transport
376	Italy	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
377	Ivory Coast	Africa	18%	Standard Rate
378	Ivory Coast	Africa	21.31%	Higher rate	Tobacco and cigarettes
379	Ivory Coast	Africa	9%	Reduced Rate	Some basic foodstuffs; petrol products; and others
380	Ivory Coast	Africa	0%	Exempt	Certain financial services; health; certain tourism; medical; certain oils; books and newspapers; medical; health; certain oil and extractive sectors; construction
381	Ivory Coast	Africa	0%	Zero-rated	Exports
382	Jamaica	Americas	15%	Standard Rate	General Consumption Tax. Since 1 April 2020 when cut from 16.5%
383	Jamaica	Americas	25%	Higher rate	Telephony services
384	Jamaica	Americas	10%	Reduced Rate	Hotel and certain tourism services
385	Jamaica	Americas	0%	Zero-rated	Agriculture supplies
386	Jamaica	Americas	100%	Exempt	Basic foodstuffs; financial services; public transport
387	Japan	Asia	10%	Standard Rate	Consumption Tax (since 1 Oct 2019). National Tax 7.8% plus Local Tax 2.2%
388	Japan	Asia	8%	Reduced Rate	Consumption Tax: Basic foodstuffs; newspapers (since 1 Oct 2019). National Tax 6.24% plus Local Tax 1.76%
389	Japan	Asia	0%	Zero-rated	Exports; international transport
390	Jersey	Europe	5%	Standard Rate	GST Goods & Services Tax
391	Jersey	Europe		Zero-rated	Exports; medicines; residential homes
392	Jordan	Middle East	16%	Standard Rate	General Sales Tax (GST)
393	Jordan	Middle East	10%	Reduced Rate	Livestock; cheese
394	Kazakhstan	Asia	16%	Standard Rate	12% prior to 1 January 2026
395	Kazakhstan	Asia	0%	Zero-rated	Exports; international transport; others
396	Kazakhstan	Asia	0%	Exempt	Financial services; education; land and housing
397	Kenya	Africa	16%	Standard Rate
398	Kenya	Africa	3%	Turnover Tax	Small enterprise flat rate
399	Kenya	Africa	0%	Zero-rated	Exports; passenger transport; certain basic foodstuffs; others
400	Kenya	Africa	0%	Exempt	Financial services; agriculture; livestock; education; residential housing; land; medical; betting; certain tourism; others
401	Kiribati	Asia	12.5%	Standard Rate	Sales Tax
402	Kosovo	Europe	18%	Standard Rate
403	Kosovo	Europe	8%	Reduced Rate	Grains; books and publications; computer equipment; medicines; electricity; water; others
404	Kuwait	Middle East		No VAT
405	Kyrgyzstan	Asia	12%	Standard Rate
406	Laos	Asia	10%	Standard Rate	Increased from 7% Mar 2024
407	Latvia	Europe	21%	Standard Rate	Since 1 July 2012
408	Latvia	Europe	12%	Reduced Rate	Food products for infants; concerts; pharmaceutical; medical; domestic passenger transport; books e-books; newspaper and periodicals; hotel accommodation; district heating
409	Latvia	Europe	5%	Reduced Rate	A range of locally produced vegetables and fruit
410	Latvia	Europe		Zero-rated	Exports; intra-community and international transport
411	Latvia	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
412	Lebanon	Middle East	11%	Standard Rate	Rise to 15% pending
413	Lesotho	Africa	15%	Standard Rate
414	Lesotho	Africa	12%	Reduced Rate	Telecoms
415	Lesotho	Africa	10%	Reduced Rate	Electricity and other public utilities
416	Lesotho	Africa		Zero-rated	Exports; commodities; land; certain transport and services; basic foodstuffs; agricultural (inputs and livestock); domestic oil;
417	Liberia	Africa	13% since May 2026	Standard Rate	Goods and Services Tax (GST)
418	Liberia	Africa	10%	Higher rate	Hotel accommodation; international travel; gambling and betting
419	Libya	Africa	-	-	No VAT
420	Liechtenstein	Europe	8.1%	Standard Rate	Based on Swiss VAT code and administration
421	Lithuania	Europe	21%	Standard Rate	Since 1 September 2009
422	Lithuania	Europe	5%	Reduced Rate	Some domestic passenger transport; district heating; books or journals including e-books; firewood; fruits, berries and vegatables
423	Lithuania	Europe	9%	Reduced Rate	District heating
424	Lithuania	Europe	0%	Zero-rated	Exports; intra-community and international transport; certain repair to tangible movable property
425	Lithuania	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
426	Lithuania	Europe	9%	TEMPORARY Reduced Rate	1 Jul 2021 to 31 Dec 2023: Restaurants and cafes (excluding alcoholic drinks); Catering; Accommodation; Sports events and activities Cultural attractions
427	Luxembourg	Europe	17% (Temporarily 16% Jan to Dec 2023)	Standard Rate	Since 1 January 2015
428	Luxembourg	Europe	14% (Temporarily 13% Jan to Dec 2023)	Parking rate	Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe cust
429	Luxembourg	Europe	8% (Temporarily 7% Jan to Dec 2023)	Reduced Rate	Art; Cleaning households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use
430	Luxembourg	Europe	3%	Super reduced	Most foodstuffs; admission cinema theatre sport etc; soft drinks; hotels; books newspapers and magazines inc electronic; children's clothing; water; certain pharmaceutical; certain medical equipment; domestic passenger transport
434	Luxembourg	Europe		Zero-rated	Exports; intra-community and international transport
435	Luxembourg	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
436	Macau	Asia	-	-	No VAT
437	Macedonia	Europe	18%	Standard Rate
438	Macedonia	Europe	10%	Reduced Rate (since Jan 2021)	Restaurants
439	Macedonia	Europe	5%	Reduced Rate	Publications; most foodstuffs, water; computers; passenger transport; pharmaceutical and medical devices;
440	Macedonia	Europe	0%	Zero-rated	Exports; International passenger travel
441	Macedonia	Europe	0%	Exempt	Financial services; gambling; education; dwellings; public postal; health
442	Madagascar	Africa	20%	Standard Rate
443	Madeira - Portugal	Africa	12%	Reduced Rate	Certain foods; wine; agri supplies; restaurants
444	Madeira - Portugal	Africa	22%	Standard Rate
445	Madeira - Portugal	Africa	5%	Reduced Rate	Basic foods; Books; Pharmaceuticals; hotels; passenger transport; agricultural supplies
446	Malawi	Africa	17.5%	Standard Rate	Since 1 January 2026
447	Malaysia	Asia	10%	Standard Rate	Goods - Sales Tax
448	Malaysia	Asia	8%	Standard Rate	Services - Service Tax. (6% before 1 Mar 2024)
449	Malaysia	Asia	5%	Reduced Rate	Goods - Sales Tax - Basic foodstuff; construction supplies; telecoms and IT; oil
450	Malaysia	Asia	0%	Exempt	Basic foodstuffs; motor vehicles;
451	Maldives	Asia	8%	Standard Rate	Goods and Services Tax (GST) 6% prior to 1 Jan 2023
452	Mali	Africa	18%	Standard Rate
453	Mali	Africa	5%	Reduced Rate	IT capital equipment
454	Malta	Europe	18%	Standard Rate	Since 1 January 2004
455	Malta	Europe	7%	Reduced Rate	Hotel accommodation; use of sporting facilities
456	Malta	Europe	5%	Reduced Rate	Medical equipment for disabled persons; books newspapers and periodicals - electronic; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services
457	Malta	Europe		Zero-rated	Most foodstuffs; medicines; cinema culture amusement; live animals for consumption; intra-community and international transport; exports; passenger transport; art;
458	Malta	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
459	Marshall Islands	Pacific	-	-	No VAT
460	Martinique	Americas	8.50%	Standard Rate	France overseas region
461	Martinique	Americas	2.10%	Reduced Rate
462	Martinique	Americas	1.05%	Reduced Rate	Newspapers
463	Mauritania	Africa	16%	Standard Rate
464	Mauritania	Africa	18%	Higher rate	Telecoms services
465	Mauritius	Africa	15%	Standard Rate
466	Mauritius	Africa		Zero-rated	Basic foodstuff; exports
467	Mexico	Americas	16%	Standard Rate
468	Mexico	Americas		Zero-rated	Exports; basic foodstuffs; agriculture materials
469	Mexico	Americas	8%	TEMPORARY Reduced Rate	Northern + Southern border regions until 31 Dec 2024
470	Mexico	Americas	0%	Zero-rated	Exports; basic foodstuffs and milk; medicines
471	Mexico	Americas	0%	Exempt	Dwellings construction; books and journals; public transport; some financial services
472	Moldova	Europe	20%	Standard Rate
473	Moldova	Europe	12%	Reduced Rate	Hotels, restaurant services (since 1 Jan 2024)
474	Moldova	Europe	8%	Reduced Rate	Bread; diary; medicines; certain agricultural supplies and others
475	Moldova	Europe	0%	Zero-rated	Exports; transport passengers and freight; public water; power; books, e-books and journals (15 Apr 2022)
476	Moldova	Europe	0%	Exempt	Financial services; residential property; land; eduction; foodstuffs; books; and gambling
477	Monaco	Europe	20%	Standard Rate	Member of French VAT regime
478	Monaco	Europe	10%	Reduced Rate	Some foodstuffs; non-alcoholic beverages; hotels; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services
479	Monaco	Europe	5.50%	Reduced Rate	Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing;
480	Monaco	Europe	2.10%	Reduced Rate	Some pharmaceutical products; newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
481	Monaco	Europe		Zero-rated	Exports
482	Mongolia	Asia	10%	Standard Rate
483	Monaco	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
484	Montenegro	Europe	21%	Standard Rate
485	Montenegro	Europe	7%	Reduced Rate	Public transport; medicine; basic foodstuffs; medicines; animal food; funeral services; other basics
486	Montenegro	Europe	0%	Zero-rated	Exports
487	Montenegro	Europe	15%	Reduced Rate	Accommodation; books; other basics
488	Morocco	Africa	20%	Standard Rate
489	Morocco	Africa	14%	Reduced Rate	Domestic transport
490	Morocco	Africa	10%	Reduced Rate	Financial services; hotel accommodation; cafes; vets; catering; certain dwellings;
491	Morocco	Africa	7%	Reduced Rate	Public water and energy
492	Morocco	Africa		Zero-rated	Exports
493	Morocco	Africa		Exempt	Basic foodstuffs; books and newspapers; certain financial services; others
494	Mozambique	Africa	16%	Standard Rate	(17% prior to 1 Jan 2023)
495	Myanmar	Asia	5%	Standard Rate	Sales Tax
496	Namibia	Africa	15%	Standard Rate
497	Nauru	Asia	-	-	No VAT
498	Nepal	Asia	13%	Standard Rate
499	Netherlands	Europe	21%	Standard Rate	Since 1 October 2012
500	Netherlands	Europe	9% (since 1 January 2026)	Reduced Rate	cinema theatre cultural sporting admission; books magazines
501	Netherlands	Europe		Zero-rated	Exports; gold coins; intra-community and international passenger transport by air and sea
502	Netherlands	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
503	Netherlands Antilles	Americas	8%	Standard Rate	General Expenditure Tax
504	Netherlands Antilles	Americas	0%	Zero-rated	Exports
505	New Caledonia	Asia	11%	Standard Rate	Taxe Générale à la Consommation TGC since 2016
506	New Caledonia	Asia	22%	Higher Rate	Imported alcohol, sugary drinks, tobacco, vehicles
507	New Caledonia	Asia	6%	Reduced Rate	Local services
508	New Caledonia	Asia	3%	Reduced Rate	Local production, basic foodstuffs; cinema
510	New Caledonia	Asia	0%	Exempt	Gambling; financial services; education; social; medical; books and newspapers; exports; basic foodstuffs
511	New Caledonia	Asia		Hotel tax
512	New Caledonia	Asia	1%	Solidarity Tax	On personal services
513	New Zealand	Asia	15%	Standard Rate	Goods and Services Tax (GST)
514	New Zealand	Asia	9%	Reduced Rate	Hotel accomodation
515	New Zealand	Asia		Zero-rated	Exports; IP; international transport; land; elected financial services B2B
516	New Zealand	Asia		Exempt	Financial services; real estate; charities
517	Nicaragua	Americas	15%	Standard Rate
518	Niger	Africa	19%	Standard Rate
519	Niger	Africa	10%	Reduced Rate	Passenger and goods domestic transport
520	Nigeria	Africa	7.50%	Standard Rate
521	Nigeria	Africa		Zero-rated	Basic foodstuff; pharmaceutical and medical supplies; exports; post; education; financial services; residential rents; books and newspapers
522	Niue	Asia	12.5%	Standard Rate	Consumption Tax
523	North Korea	Asia	15%	Standard Rate	Turnover Tax
524	Norway	Europe	25%	Standard Rate
525	Norway	Europe	15%	Reduced Rate	Foodstuffs
526	Norway	Europe	11%	Reduced Rate	Fish
527	Norway	Europe	12%	Reduced Rate	See TEMPORARY Reduced Rate. Cultural and sporting events; cinemas; public transport; hotel and accommodation;
528	Norway	Europe	0%	Zero-rated	Books and newspapers plus electronic versions; exports; international travel
529	Norway	Europe	0%	Exempt	Financial services; Land and buildings; education; certain medical
530	Norway	Europe	6%	TEMPORARY Reduced Rate	Between 1 Apr 2020 and 30 Sep 2021: passenger transport, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks and experience centres, among other things.
531	Oman	Middle East	5%	Standard Rate	Since 6 April 2021
532	Oman	Middle East	O%	Zero-rated	Exports; basic foodstuffs; investment gold; medical and pharma;
533	Oman	Middle East		Exempt	Financial services; medical and health; immovable property; medication; education; healthcare; some financial services; charities
534	Pakistan	Asia	18% (since 15 Feb 2023)	Standard Rate - Sales Tax	Goods, plus 1% on non-business customers
535	Pakistan	Asia	18% (since 15 Feb 2023)	Standard Rate - Sales Tax	Services - Telecoms; Banking; contstruction
536	Pakistan	Asia	15%	Standard Rate - Sales Tax	Services - Adverstising; consulting; events
537	Pakistan	Asia	13%	Standard Rate - Sales Tax	Services - Hospitality; contract employment
538	Pakistan	Asia		Zero-rated	Exports
539	Pakistan	Asia		Exempt	Books and journals; agriculture; medical and pharmaceuticals
540	Palau	Asia	10%	Standard Rate	Goods & Services Tax (10% sales tax prior to 1 Jan 2023)
541	Panama	South America	7%	Standard Rate
542	Panama	South America	15%	Higher rate	Tobacco
543	Panama	South America	10%	Higher Rate 2	Hotel acomodation; alcohol
544	Panama	South America	0%	Zero-rated	-
545	Panama	South America	0%	Exempt	Financial services; medical; public mail; exports; oil; property leasing; various agriculture supplies; newspapers; pharmaceutical;
546	Papua New Guinea	Asia	10%	Standard Rate	Goods & Services Tax
547	Paraguay	South America	10%	Standard Rate
548	Paraguay	South America	5%	Reduced Rate	Basic foodstuff; real estate; financial services
549	Peru	South America	18%	Standard Rate	16% VAT; 2% IPM
550	Philippines	Asia	12%	Standard Rate
551	Philippines	Asia	18%	Higher rate	Bars; night clubs
552	Philippines	Asia	0%	Zero-rated	Exports; passenger transport; international transport
553	Poland	Europe	23%	Standard Rate	Since 1 January 2011
554	Poland	Europe	8%	Reduced Rate	Some foodstuffs; cosmetic services; books & magazines inc electronic; restaurants cafe (ex beverages); hotels etc; entrance cinema, sport, theatre etc; broadcast; art; and other
555	Poland	Europe	5%	Reduced Rate	Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic
556	Poland	Europe	0%	Zero-rated	Export; Intra-community and international passenger transport ; certain foodstuffs; services supplied during international transport
557	Poland	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
558	Portugal	Europe	23%	Standard Rate	Since Jan 2011
559	Portugal	Europe	13%	Reduced Rate	Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation
560	Portugal	Europe	13%	Parking rate	Wine; agriculture tools; diesel for agriculture
561	Portugal	Europe	6%	Reduced Rate	Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licenc
562	Portugal	Europe	0%	Zero-rated	Intra-community and international passenger transport
563	Portugal	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
564	Puerto Rico	Americas	11.5%	Standard Rate	10.5% State Tax plus 1% Municipal Tax
565	Puerto Rico	Americas	4%	Reduced Rate	Professional services
566	Qatar	Middle East		No VAT
570	Réunion	Asia	8.50%	Standard Rate
571	Réunion	Asia	2.10%	Reduced Rate
572	Réunion	Asia	1.05%	Reduced Rate	Newspapers
573	Romania	Europe	21%	Standard Rate	Since 1 August 2025 (previously 19%)
574	Romania	Europe	11%	Reduced Rate	1 Aug 2025: medicine; hotels; basic food; books; cultural admissions; restaurant services; water; thermal energy
575	Romania	Europe	9%	Reduced Rate	Until 1 Aug 2026 homes under 600,000 lei
576	Romania	Europe		Zero-rated	Exports; intra-community and international passenger transport
577	Romania	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
578	Russia	Europe	22%	Standard Rate	Since 1 Jan 2026
579	Russia	Europe	10%	Reduced Rate	Basic foodstuffs; children's clothing; books and periodicals; medical public water; medicine
580	Russia	Europe	0%	Zero-rated	Exports; certain rail; foreign passenger
581	Russia	Europe	0%	Exempt	Financial services; public transport; land; land; gambling;
582	Russia	Europe	16.67%	Reduced Rate	Digital services
583	Rwanda	Africa	18%	Standard Rate
584	Samoa	Asia	15%	Standard Rate
585	San Marino	Europe		No VAT
586	São Tomé and Príncipe	Africa	5%	Standard Rate	Consumption Tax withdrawn 31 May 2023
587	São Tomé and Príncipe	Africa	0%	Zero-rated	Exports
588	São Tomé and Príncipe	Africa	0%	Exempt	Medical; exports; industrial alcohol
589	Saudi Arabia	Middle East	15%	Standard Rate
590	Saudi Arabia	Middle East		Zero-rated	Exports; international transports; Medicines and equipment
591	Senegal	Africa	18%	Standard Rate
592	Serbia	Europe	20%	Standard Rate
593	Serbia	Europe	10%	Reduced Rate	Basic foodstuffs; live and cultural entrance fees; books
594	Seychelles	Asia	15%	Standard Rate	Only for businesses about SR5m sales
595	Sierra Leone	Africa	15%	Standard Rate
596	Singapore	Asia	9%	Standard Rate	8% prior to 1 Jan 2024
597	Singapore	Asia		Reduced Rate	Exports
598	Slovakia	Europe	23%	Standard Rate	Since 1 January 2025
599	Slovakia	Europe	10%	Reduced Rate	Withdrawn 31 Dec 2024
600	Slovakia	Europe		Zero-rated	Exports; Intra-community supplies; and international passenger transport
601	Slovakia	Europe		Exempt	Cultural services; financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
602	Slovenia	Europe	22%	Standard Rate	Since 1 July 2013
603	Slovenia	Europe	9.50%	Reduced Rate	Foodstuffs; water; hotel etc; pharmaceutical products; art; medical equipment for disabled persons; domestic passenger transport; books newspapers and periodicals inc electronic; cultural events and theme parks; writers composers; social housing
604	Slovenia	Europe	5%	Reduced Rate	Books, publications including electronic
605	Slovenia	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property; cultural services
606	Slovenia	Europe		Zero-rated	Intra-community supplies; and international transport (excluding road transport)
607	Solomon Island	Asia	15%	Standard rate	Sales Tax on Goods - imports
608	Solomon Island	Asia	10%	Standard rate	Sales Tax on Goods - domestic produced
609	Solomon Island	Asia	0%	Exempt	Education; medical; Others; exports
612	Somalia	Africa	5%	Standard Rate	Goods & Services Tax
613	South Africa	Africa	15%	Standard Rate
614	South Africa	Africa		Zero-rated	Exports; agriculture supplies; financial services; public transport; medical supplies
615	South Korea	Asia	10%	Standard Rate
616	South Korea	Asia		Zero-rated	Exports; financial services
617	South Sudan	Africa	15%	Standard Rate	Sales Tax
618	Spain	Europe	21%	Standard Rate	Since 1 Sept 2012
619	Spain	Europe	10%	Reduced Rate	Most foodstuffs; restaurant and hospitality; artwork; water; hotels; entrance culture, theatre, cinema, sport etc; certain pharma; medical equipment; domestic passenger transport; some social housing; some renovati
620	Spain	Europe	4%	Super reduced	Basic foodstuffs; Books, newspapers, journals & electronic; social services; medicines; and other
621	Spain	Europe		Zero-rated	Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea
622	Spain	Europe		Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
623	Spain	Europe	10%	TEMPORARY Reduced Rate	Between 1 Jan and 31 Mar 2024: Domestic electricity for certain customers
624	Sri Lanka	Asia	18% (since January 2024)	Standard Rate
625	St Kitts and Nevis	Americas	17%	Standard Rate
626	St Lucia	Americas	12.5%	Standard Rate
627	St Lucia	Americas	10%	Reduced Rate	Hotel services
628	St Martin	Americas	5%	Standard Rate
629	Sudan	Africa	17%	Standard Rate
630	Suriname	Americas	10%	Standard Rate	10% sales tax prior to 1 Jan 2023 - Goods
631	Suriname	Americas	10%	Standard Rate	8% sales tax prior to 1 Jan 2023 - Services
632	Sweden	Europe	25%	Standard Rate
633	Sweden	Europe	12%	Reduced Rate	Most foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation etc; restaurant and catering services; some works of art, collectors items and antiques
634	Sweden	Europe	6%	Reduced Rate	Domestic passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities
635	Sweden	Europe	0%	Zero-rated	Exports; medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community supplies; and international passenger transport
636	Sweden	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property; pharmaceutical supplies
637	Switzerland	Europe	8.1%	Standard Rate	7.7% before 2024
638	Switzerland	Europe	3.8%	Reduced Rate	Hotel accommodation; 3.7% prior to 2024
639	Switzerland	Europe	2.6%	Reduced Rate	Hostpitality (outside out of hotels); Menstrual hygiene products; books newspapers and journals inc electronic; public water; medicines
640	Switzerland	Europe		Zero-rated	Exports; investment gold
641	Switzerland	Europe	0%	Exempt	Financial services; health; education; real estate; gambling
642	Syria	Middle East		No VAT
643	Taiwan	Asia	5%	Standard Rate
644	Taiwan	Asia		Zero-rated	Exports
645	Taiwan	Asia		Exempt	Basic foodstuffs; certain financial services
647	Tanzania	Africa	18%	Standard Rate
648	Thailand	Asia	7%	Standard Rate
649	Thailand	Asia	0%	Exempt	Agricultural; domestic transport; health; education; immovable property; cultural; other
650	Timor-Leste	Asia	5%	Standard Rate	Services Tax
651	Timor-Leste	Asia	2.5%	Reduced Rate	Goods import tax
652	Togo	Africa	18%	Standard Rate
653	Tonga	Asia	15%	Standard Rate	Consumption Tax
654	Trinidad & Tobago	Africa	12.5%	Standard Rate
656	Tunisia	Africa	19%	Standard Rate
657	Tunisia	Africa	13%	Reduced Rate	Financial services
658	Tunisia	Africa	7%	Reduced Rate	Medical supplies
659	Tunisia	Africa		Zero-rated	Exports
660	Tunisia	Africa		Exempt	Basic foodstuff; books and ebooks; some financial services
661	Turkey	Asia	20%	Standard Rate	Since 10 July 2023
662	Turkey	Asia	10% (since Jul 2023)	Reduced Rate	Basic foodstuffs; pharmaeutical; books; medical supplies;
663	Turkey	Asia	1%	Reduced Rate	Newspapers and journals; foodstuffs
664	Turkey	Asia	0%	Zero-rated	Exports
665	Turkey	Asia	2%	Accommodation Tax	Implemented 1 Jan 2023
666	Turkey	Asia	8%	TEMPORARY Reduced Rate	From 18% until 30 Sep 2021: Office rentals Conference facilities Manual work: hairdressing; repairs of household equipment; car repairs; locksmith
667	Turkey	Asia	1%	TEMPORARY Reduced Rate	Cut from 18% until 30 Sept 2021: Hotel accommodation; Cinema; theatre and museums
668	Turkey	Asia	0%	Exempt	Financial services; gambling; medical; welfare; education;
670	Turkmenistan	Asia	15%	Standard Rate
671	Turkmenistan	Asia		Zero-rated	Exports; international
672	Tuvalu	Asia	7%	Standard Rate	Sales tax on most goods and services
673	Tuvalu	Asia	0%	Exempt	rice, flour , sugar, cooking oils, cabin biscuits and aviation fuel, medical, education, first 50kwh of domestic electricity, medical, education, first 50kwh of domestic electricity
674	Uganda	Africa	18%	Standard Rate
675	Ukraine	Europe	20%	Standard Rate
676	Ukraine	Europe	7%	Reduced Rate	Pharmaceutical, medicines, hotel accommodation, cultural events
677	Ukraine	Europe	0%	Zero-rated	Exports; international transport; scrap metal; air and sea fuel; audio books
678	Ukraine	Europe	14%	Reduced Rate	Cattle, milk and certain crops
679	Ukraine	Europe	0%	Exempt	Financial services; education; charities; gambling; medical; books and periodicals; construction; welfare; dwellings; public services
680	United Arab Emirates	Middle East	5%	Standard Rate	Since 1 Jan 2018
681	United Arab Emirates	Middle East	0%	Zero-rated	Exports; Oil products; education; gas; medical; international passenger transport
682	United Arab Emirates	Middle East	0%	Exempt	Most financial services; life insurance; immovable property
683	United Kingdom	Europe	20%	Standard Rate	Since 4 January 2011
684	United Kingdom	Europe	5%	Reduced Rate	Children’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some reno
685	United Kingdom	Europe	0%	Zero-rated	Some social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drin
686	United Kingdom	Europe	0%	Exempt	Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property
687	United Kingdom	Europe	12.50%	TEMPORARY Reduced Rate	Tourism and hospitality cut from 20% between Oct 2021 till 31 Mar 2022
688	United States	North America	4.00%	State sales tax rate only	Alabama
689	United States	North America	0.00%	State sales tax rate only	Alaska
690	United States	North America	5.60%	State sales tax rate only	Arizona
691	United States	North America	6.5%	State sales tax rate only	Arkansas
692	United States	North America	7.25%	State sales tax rate only	California
693	United States	North America	2.9%	State sales tax rate only	Colorado
694	United States	North America	6.35%	State sales tax rate only	Connecticut
695	United States	North America	0.00%	State sales tax rate only	Delaware
696	United States	North America	6.00%	State sales tax rate only	Florida
697	United States	North America	4.00%	State sales tax rate only	Georgia
698	United States	North America	4.00%	State sales tax rate only	Hawaii
699	United States	North America	6.00%	State sales tax rate only	Idaho
700	United States	North America	6.25%	State sales tax rate only	Illinois
701	United States	North America	7.00%	State sales tax rate only	Indiana
702	United States	North America	6.00%	State sales tax rate only	Iowa
703	United States	North America	6.50%	State sales tax rate only	Kansas
704	United States	North America	6.00%	State sales tax rate only	Kentucky
705	United States	North America	5.00%	State sales tax rate only	Louisiana
706	United States	North America	5.50%	State sales tax rate only	Maine
707	United States	North America	5.00%	State sales tax rate only	Maryland
708	United States	North America	6.25%	State sales tax rate only	Massachusetts
709	United States	North America	6.00%	State sales tax rate only	Michigan
710	United States	North America	6.875%	State sales tax rate only	Minnesota
711	United States	North America	7.00%	State sales tax rate only	Mississippi
712	United States	North America	4.00%	State sales tax rate only	Missouri
713	United States	North America	0.00%	State sales tax rate only	Montana
714	United States	North America	5.50%	State sales tax rate only	Nebraska
715	United States	North America	6.85	State sales tax rate only	Nevada
716	United States	North America	0.00%	State sales tax rate only	New Hampshire
717	United States	North America	5.00%	State sales tax rate only	New Jersey
718	United States	North America	4.874%	State sales tax rate only	New Mexico
719	United States	North America	4.00%	State sales tax rate only	New York
720	United States	North America	4.75	State sales tax rate only	North Carolina
721	United States	North America	5.00%	State sales tax rate only	North Dakota
722	United States	North America	5.75	State sales tax rate only	Ohio
723	United States	North America	4.50%	State sales tax rate only	Oklahoma
724	United States	North America	0.00%	State sales tax rate only	Oregon
725	United States	North America	6.00%	State sales tax rate only	Pennsylvania
726	United States	North America	10.50%	State sales tax rate only	Puerto Rico
727	United States	North America	7.00%	State sales tax rate only	Rhode Island
728	United States	North America	6.00%	State sales tax rate only	South Carolina
729	United States	North America	4.20%	State sales tax rate only	South Dakota
730	United States	North America	7.00%	State sales tax rate only	Tennessee
731	United States	North America	6.25%	State sales tax rate only	Texas
732	United States	North America	6.10%	State sales tax rate only	Utah
733	United States	North America	6.00%	State sales tax rate only	Vermont
734	United States	North America	5.30%	State sales tax rate only	Virginia
735	United States	North America	6.50%	State sales tax rate only	Washington
736	United States	North America	6.00%	State sales tax rate only	Washington, DC
737	United States	North America	6.00%	State sales tax rate only	West Virginia
738	United States	North America	5.00%	State sales tax rate only	Wisconsin
739	United States	North America	4.00%	State sales tax rate only	Wyoming
740	Uruguay	South America	22%	Standard Rate
741	Uruguay	South America	10%	Reduced Rate	Basic foodstuffs; tourist-related services; pharmaceutical; medicines and health
742	Uruguay	South America		Zero-rated	Exports
743	Uruguay	South America	0%	Exempt	Financial services; water; certain basic foodstuffs; certain agriculture; gambling; books and newspapers; off season hotel services; immovable property; petrol; oil imports
744	Uruguay	South America	13%	TEMPORARY Reduced Rate	Between Nov 2020 and Apr 2026: tourism and hospitality services
745	Uzebekistan	Asia	12%	Reduced Rate	15% prior to 1 Jan 2023
746	Uzebekistan	Asia		Zero-rated	Exports
747	Vanuatu	Asia	15%	Standard Rate
748	Vanuatu	Asia		Zero-rated	Exports; education
749	Venezuela	South America	16%	Standard Rate
751	Venezuela	South America	8%	Reduced Rate	Foodstuffs; professional services; domestic air; contruction
752	Venezuela	South America		Zero-rated	Exports
753	Venezuela	South America		Exempt	Basic foodstuff; books and newspapers; culture events; financial services; public transport; medical; education
754	Vietnam	Asia	10%	Standard Rate
755	Vietnam	Asia	5%	Reduced Rate	Basic foodstuff; transport; agriculture; medicines; cultural, films, books, education; scientific and tech
756	Vietnam	Asia		Zero-rated	Exports
757	Vietnam	Asia	8%	TEMPORARY Cut to Standard Rate	Between 1 Feb 2023 and 31 Dec 2024 excluded: IT; production and mining; real estate; chemicals; financial services.
758	Vietnam	Asia	0%	Zero-rated	Exports; international transportation
759	Vietnam	Asia	0%	Exempt	Certain financial services; livestock; health; welfare; newspapers and certain books; public transport; certain agricultural; and more
760	Yemen	Africa	5%	Standard Rate	General Sales Tax
761	Zambia	Africa	16%	Standard Rate
762	Zimbabwe	Africa	15.5%	Standard Rate	15% prior to 1 Jan 2026
765	India	Asia	3%	Reduced Rate	Precious stones
766	India	Asia	3%	Reduced Rate	Valuable metals
767	Iran	Asia	15%	Higher Rate	Tobacco (12% VAT plus 3% levy)
768	Iran	Asia	25%	Higher Rate	Petrol (20% VAT plus 5% levy)
769	Iran	Asia	0%	Exempt	Basic foodstuffs; financial services; agricultural supplies; medical; livestock; immovable property; medicines
770	Ivory Coast	Africa	21.31%	Higher Rate	Tobacco products
771	Jamaica	Americas	2%	Reduced Rates	Books, newspapers and journals
772	Jamaica	Americas	20%	Higher Rate	Most imports (15% GST plus 5% Advance GCT)
773	Japan	Asia	0%	Exempt	Financial services; medical; education; gambling; charity; immovable property; social welfare
774	Jersey	Europe	0%	Exempt	Financial services; medical; education; postal; charities; others
775	Jordan	Middle East	5%	Reduced Rate	Corn; gemstones
776	Jordan	Middle East	2%	Reduced Rate	Salt; writing utensils
777	Jordan	Middle East	6%	Reduced Rate	Petroluem
778	Jordan	Middle East	20%	Higher Rate	Art
779	Jordan	Middle East	26%	Higher Rate	Mobile phones services
780	Jordan	Middle East	O%	Zero-rated	Certain foodstuffs; books, newspapers and publications; medical capital equipment; vet; and others
781	Jordan	Middle East	0%	Exempt	Education; medicines; immovable property; land; insurance; electricity; transport;
782	Kenya	Africa	5%	Reduced Rate	Qualifying petroleum products
783	Kiribati	Asia	0%	Zero-rated	Exports; international transport; others
784	Kiribati	Asia	0%	Exempt	Financial services; land; education; medical; basic repair services; others
785	Kosovo	Europe	0%	Zero-rated	Exports; International transport
786	Kosovo	Europe	0%	Exempt	Financial services; education; welfare; medical; gambling; immovable property; public transport; print and electronic media;
787	Kosovo	Europe	8%	TEMPORARY Reduced Rate	Hotels, restaurant and canteen services. Reduced from standard rate to 8% between 7 Dec 2020 and 31 Dec 2021
788	Kyrgyzstan	Asia	0%	Zero-rated	Exports; international transport
789	Kyrgyzstan	Asia	0%	Exempt	Financial services; certain medical; livestock; dwellings; books and publications; land others
790	Laos	Asia	0%	Zero-rated	Exports
791	Laos	Asia	0%	Exempt	medical equipments; Import of listed chemicals, agricultural, fuels and others; financial services; and others
792	Lebanon	Middle East	0%	Zero-rated	Exports; international transport
793	Lebanon	Middle East	0%	Exempt	Financial services; education; medical; fuel; basic foodstuffs; postal; books and journals; agricultural supplies; real estate; livestock; domestic gas; medicines
794	Lesotho	Africa	0%	Exempt	Education; medical; financial services; charity; not-for-profit cultural; social dwelling; water;transport; certain land;
795
796	Liberia	Africa	7%	Reduced Rate	Travel services
797	Liberia	Africa	15%	Higher Rate	Telecoms services (VAT + 5% surcharge VAT)
798	Liberia	Africa	0%	Zero-rated	Exports; medical
799	Liberia	Africa	0%	Exempt	Basic foodstuffs; education; medical; pharmaceutical;
800	Liechtenstein	Europe	3.8%	Reduced Rate	Hotel accommodation
801	Liechtenstein	Europe	2.6%	Reduced Rate	Hostpitality (outside out of hotels); books newspapers and journals inc electronic; public water; medicines
802	Liechtenstein	Europe	0%	Zero-rated	Exports; investment gold
803	Liechtenstein	Europe	0%	Exempt	Financial services; health; education; real estate; gambling
805	Afganistan	Asia	4%	Standard Rate	BRT - Business Receipt Tax
806	Afganistan	Asia	5%	Higher Rate	Larger hotels; large entertainment venues; air transport services
807	Afganistan	Asia	10%	Higher Rate	Luxury hotels and restaurants; telecom services
808	Afganistan	Asia	0%	Exempt	Financial services; exports; dwellings; and other
809	Madagascar	Africa	5%	Reduced Rate	Imports butane gas; local pasta and noodles
810	Madagascar	Africa	0%	Zero-rated	Exports
811	Madagascar	Africa	0%	Exempt	Education; financial services; medicines; domestic electricity and water; health; newspapers and journals; passenger transport; basic foodstuffs; charities; and others
812	Malawi	Africa	0%	Zero-rated	Basic foodstuffs; agricultural supplies; pharmaceuticals; livestock; exports; range of imported capital equip and supplies; Others
813	Malawi	Africa	0%	Exempt	Education; financial services; basic foodstuffs; agricultural supplies; postal; gambling; others
814	Maldives	Asia	17%	Higher Rate	Tourism supplies - 16% prior to 1 July 2025
815	Maldives	Africa	0%	Zero-rated	Exports; others; basic foodstuffs; cooking gas; diesel;
816	Maldives	Asia	0%	Exempt	Financial services; dwellings; education; International transportations; medicines; water, electricity utilities
817	Mali	Africa	0%	Exempt	Exports; real estate; education; certain agricultural supplies; others
818	Martinique	Americas	0%	Exempt	Exports; financial services; gambling; international transport; others
819	Mauritania	Africa	0%	Zero-rated	Exports
820	Mauritania	Africa	0%	Exempt	Basic foodstuffs; Medical; financial services; real estate; others
821	Mauritius	Africa	0%	Exempt	Basic foodstuffs; financial services; education; medical; newspapers and journals; dwellings; others
822	Mongolia	Asia	0%	Zero-rated	Exports; air transport services; others
823	Mongolia	Asia	0%	Exempt	Financial services; basic foodstuffs; rent on dwellings; medical; gas; post; public transport; others
824	Mozambique	Africa	0%	Zero-rated	Exports; certain transport services
825	Mozambique	Africa	0%	Exempt
826	Myanmar	Asia	0%	Exempt	Basic foodstuffs; certain agricultural supplies; air passenger; financial services; social services; exports; education; transport services;
827	Micronesia	Asia	-	-	No federal VAT. Some regional sales taxes
828	Italy	Europe	5%	TEMPORARY Super reduced	Gas - domestic and wholesale between Oct 2021 and Sept 2023
829	Myanmar	Asia	8%	Higher Rate	Electricity
830	Myanmar	Asia	3%	Reduced Rate	Real estate
831	Myanmar	Asia	0%	Zero-rated	Exports
832	Montserrat	Americas	-	-	No VAT
833	Namibia	Africa	0%	Zero-rated	Exports; real estate sales and improvements; basic foodstuffs; livestock; dwellings rental; petrols and fuels; public domestic water and electricity; intentional transport; IP services;
834	Namibia	Africa	0%	Exempt	Financial services; public transport; education; health and medical; others
835	Nepal	Asia	0%	Zero-rated	Exports
836	Nepal	Asia	0%	Exempt	Education; livestock; real estate; gambling; medicines; certain transport; books and journals; artistic activities;
837	Northern Mariana Islands	Asia	-	-	No VAT
838	Nicaragua	Americas	0%	Zero-rated	Exports;
839	Nicaragua	Americas	0%	Exempt	Books and jourals; oil; immovable property; livestock; basic foodstuffs; medicines; financial services; social housing; certain agricultural supplies; others
840	Niger	Africa	5%	Reduced Rate	Basic foodstuffs; livestock; IT equipments
841
842	Niger	Africa	0%	Zero-rated	Exports
843	Niger	Africa	0%	Exempt	Cultural activities; international transport; medical; education; immovable property; newspapers and journals; certain agriculture; others
844	Cape Verde	Africa	10% (since 1 Jan 2021)	Reduced rate	Hotel and similar accommodation; small tour operators; restaurants (Jan 2022)
845	Niue	Asia	0%	Zero-rated	Exports; education; medical; international transport
846	Niue	Asia	0%	Exempt	Financial services; residential leases; precious metals
847	Palestine	Asia	16%	Standard rate
848	Palestine	Asia	0%	Zero-rated	Exports; hotel for tourists; international transport; air & sea passenger tickets
849	Palestine	Asia	0%	Exempt	Charities; residential lease / rent
850	Papua New Guinea	Asia	0%	Zero-rated	Charities; exports; passenger transport
851	Papua New Guinea	Asia	0%	Exempt	Financial services; land; education; medical
852	Paraguay	South America	0%	Zero-rated	Exports
853	Paraguay	South America	0%	Exempt	Range of financial services; oil products
854	Peru	South America	0%	Zero-rated	Exports
855	Peru	South America	0%	Exempt	Financial services; tourist accommodation and food;
856	Philippines	Asia	0%	Exempt	Range of agriculture supplies; medical; education; real estate; financial services; pharmaceticals
857	Puerto Rico	Americas	0%	Exempt	Exports; basic foodstuffs; medicine; books; leasing; education; health; financial services; other
858	Rwanda	Africa	0%	Zero-rated	Exports;
859	Rwanda	Africa	0%	Exempt	Education; heath supplies; public water; energy; books; real estate; financial services; other
860	San Marino	Europe	17%	Import tax	Imported goods and services
861	San Marino	Europe	0%	Exempt	Import financial services
863	St Lucia	Americas	0%	Zero-rated	Public water and electricity; medical; basic foodstuffs; fuel
864	St Lucia	Americas	0%	Exempt	Financial services; education; transport; residential real estate; betting
865	Belgium	Europe	6%	TEMPORARY Reduced Rate	1 Mar to 31 March 2023 domestic electricity. Domestic natural gas and heating. 1 Apr to 31 Dec 2022 solar panels & water heaters + pumps
866	Poland	Europe	8%	TEMPORARY Reduced Rate	1 Feb to 31 Dec 2022; Coal and coke Heating diesel Diesel fuel LPG gas for heating
867	Poland	Europe	5%	TEMPORARY Reduced Rate- CANCELLED	1 Feb - 31 Dec 2022 electricity
868	Poland	Europe	0%	TEMPORARY Reduced Rate	Basic foodstuffs; fertiliser until 1 Apr 2024
869	Tajikistan	Asia	14%	Standard rate	Since 1 Jan 2024
870	Tajikistan	Asia	7%	Reduced rate	Catering services; construction
871	Tajikistan	Asia	5%	Reduced rate	Education; medical care services; certain agricultural goods
872	Tajikistan	Asia	0%	Zero-rated	Exports
873	Tajikistan	Asia	0%	Exempt	Financial services; medical; state eduction; immovable property; others
874	French Polynesia	Asia	1.5%	Solidalitbry Levy	All VAT transactions (since 1 April 2022)
875	Netherlands	Europe	9%	TEMPORARY	1 Jul to 31 Dec 2022 energy (natural gas; electricity; district heating)
876	Macedonia	Europe	5%	TEMPORARY REDUCED	Electricity until 31 Dec 2022. Then 10% until 30 Jun 2023
877	Macedonia	Europe	0%	TEMPORARY REDUCED	Basic foods between 17 Mar and 31 May 2022
878	Macedonia	Europe	10%	TEMPORARY REDUCED	Petrol, diesel between 12 Mar and 31 May 2022
879	Croatia	Europe	5%	TEMPORARY REDUCED	Basic foodstuffs; Gas Apr 2022 to Mar 2023
880	Turkey	Asia	1%	TEMPORARY REDUCED	Basic foodstuff from 14 Feb 2022
881	Turkey	Asia	8%	TEMPORARY Reduced Rate	Domestic electricity from 28 Feb 2022; 1 Apr 2022 personal hygene, certain hotel services and others
883	United Kingdom	Europe	0%	TEMPORARY Reduced Rate	Supply and instal domestic energy-saving materials and tech (Apr 2022 to Mar 2027)
885	Sri Lanka	Asia	18%	TEMPORARY Higher rate	Financial Services Jan 2022 (normally 15%)
886	Somalia	Africa	0%	Exempt	Basic foodstuffs; IT equipment; medical; textbooks and education; certain mining
887	Somalia	Africa	0%	Zero-rated	Exports
888	Taiwan	Asia	5%	Gross Business Tax	Financial services - banking and insurance
889	Tanzania	Africa	0%	Zero-rated	Exports; export services; IP; immovable property;
890	Tanzania	Africa	0%	Exempt	Agricultural; basic foodstuffs; passenger transport; gaming; education; water; financial services; petrol; health; tourism services; other
891	Thailand	Asia	0%	Zero-rated	Export; international transport; other
892	Togo	Africa	0%	Exempt	Immovable property; financial services; education; medical; others
896	Tonga	Asia	0%	Exempt	Exports; international travel; medical; medical; education; financial services; public transport; other
897	Trinidad & Tobago	Africa	0%	Zero-rated	Basic foodstuffs; agricultural; medical; gas and oil; books; exports; IT equipments; others
898	Trinidad & Tobago	Africa	0%	Exempt	Medical; postal; passenger public transport; betting; hotels; financial services; and other
906	Estonia	Europe	5%	TEMPORARY Reduced Rate	From 30 Apr 2022: petrol, diesel, heating oil and gas
907	Ireland	Europe	9%	TEMPORARY Reduced Rate	Domestic electricity and gas (1st May 2022 to 31 Dec 2030)
908	Peru	South America	0%	TEMPORARY Reduced Rate	Basic foods (pasta bread sugar etc) 2 May to 31 Jul 2022
909	Lithuania	Europe	9%	Reduced Rate	Hotels and accommodation now permanent (was temporary Jan 2018 to 31 Dec 2022)
910	China	Asia	0%	TEMPORARY Reduced Rate	Delivery services between 1 May and 31 Dec 2022
911	Faroe Island	Europe	25%	Standard Rate
912	Yemen	Africa	10%	Higher Rate	Mobile phones and international telephony
913	Yemen	Africa	2% to 3%	Reduced Rate	Certain metals
914	Yemen	Africa	90%	Higher rate	Tobacco, weapons
915	Yemen	Africa	0%	Exemption	Financial Services, medical, public transport, education, water, real estate
916	Anguilla	Americas	0%	Zero-rated	Basic foods; education; financial services; medical; prescription drugs; immovable property; fresh fruit; baby formula
917	Botswana	Africa	12%	Temporary Standard Rate	1 Aug 2022 to 1 April 2023
918	Germany	Europe	7%	TEMPORARY Reduced Rate	Domestic gas - 1 Oct 2022 to 31 Mar 2023
919	Slovenia	Europe	9.5%	TEMPORARY Reduced Rate	Domestic energy and fuel; digital newspapers (Sep 2022 to May 2023)
920	Paraguay	South America	10%	TEMPORARY Reduced Rate	Transport (public; passenger; cargo) till 31 Dec 2022
921	Palestine region	Middle East	16%	Standard rate
922
923	Senegal	Africa	10%	Reduced rate	Tourism services
924	Burundi	Africa	0%	Exempt	Exports; international transport
925	Burundi	Africa	0%	Exempt	Financial services; education; medical; certain real estate; domestic power and water; other
926	Finland	Europe	10%	TEMPORARY Reduced Rate	1 Dec 2022 - 30 Apr 2023 Domestic Electricity
927	Bulgaria	Europe	9%	TEMPORARY Reduced VAT Rate	Until July 2023 domestic heating
928	Slovakia	Europe	19%	Reduced Rate	Since Jan 2025: Catering services; domestic electricity; non-basic foodstuffs
929	Finland	Europe	0%	TEMPORARY Reduced Rate	Jan to April 2023 Public transport cut from 10%
930	Portugal	Europe	6%	TEMPORARY Reduced Rate	Oct 2022 to Dec 2023 Domestic electricity cut from 13% to 6%
931	Mozambique	Africa	5%	Reduced Rate	Since 2023. Eduction (including private tuition); medical; and health services
932	Pakistan	Asia	25% (since 15 Feb 2023)	Luxury rate	Fizzy drinks; business class flights; expensive mobile phones
933	Portugal	Europe	0%	TEMPORARY Reduced Rate	18 Apr to 31 Oct 2023 - basic foodstuffs
934	Spain	Europe	4% (2% Sep-Dec 2024)	TEMPORARY Reduced Rate	Jan 2025 Basic foods - bread, flour, dairy, fruit and others
935	Cyprus	Europe	0%	TEMPORARY Reduced Rate	0% May to 30 Sep 2024: bread, milk, baby foods, eggs, nappies and other
936	São Tomé and Príncipe	Africa	15%	Standard Rate	Implemented 1 June 2023
937	Cyprus	Europe	3%	Reduced Rate	Books and journals printed and electronic; certain medical devices; public cleaning services; certain cultural services
938	Malta	Europe	12%	Reduced Rate	Jan 2024: Hiring of pleasure boats Certain health care services Securities custody services; and Certain credit and credit guarantee management services
939	Czech Republic	Europe	15%	Reduced Rate	Withdrawn Dec 2023
940	Bulgaria	Europe	9%	TEMPORARY Reduced VAT Rate	Jul 2020 to 30 Jun 2024 Tourism services
941	Cyprus	Europe	0%	TEMPORARY Reduced Rate	Dec 2023 to 31 May 2024 Meat and vegetables
942	Malaysia	Asia	6%	Reduced rate (from 1 March 2024)	Services Tax - Logistics services (new category of taxable services); Food and drink; Telecom services; and Parking.
943	Estonia	Europe	5%	Temporary Reduced Rate	From 1 Aug 2022 to 1 Jan 2025: Press publications
944	Estonia	Europe	13%	Reduced Rate	From Jan 2025: accommodation services
945	Indonesia	Asia	12% (since Jan 2025)	Luxury	Premium rice fruits meats, such as wagyu and kobe fish, shrimp and crustaceans, Premium education services, Premium health services Electricity for household customers with 3,500 to 6,600
946
947	Slovakia	Europe	5%	Reduced Rate	Since Jan 2025: Catering non-alcohol; basic foodstuffs; medicine; books, newspapers, journals; accommodation
948	Moldova	Europe	6%	TEMPORARY Reduced Rate	(Dec 24 till Feb 25) Restaurant and cafe services
949	St Kitts and Nevis	Americas	13%	TEMPORARY Standard Rate	1 Jan to 30 June 2025
950	St Kitts and Nevis	Americas	10%	Reduced rate	Restaurant services; accommodation
951	Afganistan	Asia	-		No VAT regime
952	Faeroe Islands	Europe	-		No VAT
953	Mayotte	Africa	-		No VAT
954	Turks & Caicos Islands	Americas	-		No VAT
955	India	Asia	40%	Higher rate	Tobacco, gambling and others
956
957	Kazakhstan	Asia	5%	Reduced rate	Since 2026 Medical products and services
958	Lithuania	Europe	12%	Reduced rate since 1 Jan 2026	Passenger transport; accommodation; admission culture, sport; catering services and take-away's
959	Brazil	Americas	0.9%	Standard Rate	2026 CBS implementation rate Contribuição sobre Bens e Serviços – Contribution
960	Brazil	Americas	0.1%	Standard rate	IBS 2026 implementation rate Imposto sobre Bens e Serviços
961	Sweden	Europe	6%	Reduced temporarily	1 Apr 2026 to 31 Dec 2027 on food from shops and take away
962	United Kingdom	Europe	5%	Temporary Reduced Rate	Kids meals and attactions 25 Jun to 1 Sept 2026
963	Austria	Europe	4.9%	Reduced Rate	1 Jul 2026 certain essential foods
964	Latvia	Europe	12%	Temporary Reduced Rate	Jul 2026 to Jun 2027 Bread, milk, fresh poultry meat and eggs
	Country	Region

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