Global VAT on digital services
Europe VAT on digital services
| Country (click for details) | Rate | Date | Threshold | Comments |
| EU 27 member states | 17% to 27% | Jan 2015 | €10k EU residents; Nil for non-EU | |
| Albania | 20% | Jan 2015 | Nil | |
| Andorra | 4.5% | Jan 2015 | Nil | |
| Belarus | 20% | Jan 2018 | Nil | |
| Bosnia Herzegovina | 17% | Jan 2023 | BAM 50.000 | |
| Georgia | 18% | Oct 2021 | Nil | |
| Iceland | 24% | Nov 2011 | ISK 2 million | |
| Kosovo | 18 | Sep 2015 | Nil | |
| Liechtenstein | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Moldova | 20% | Apr 2020 | Nil | |
| Monaco | 20% | 2015 | Nil | |
| Montenegro | 21% | 2020 | €30,000 | |
| North Macedonia | 18% | Jan 2024 | Nil | |
| Norway | 25% | Jul 2011 | NOK 50,000 | |
| Russia | 16.67% | Jan 2017 | Nil | B2C & B2B |
| Serbia | 20% | Apr 2017 | ||
| Switzerland | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Turkey | 18% | Jan 2018 | Nil | |
| Ukraine | 20% | Jan 2022 | UAH 1m | |
| UK | 20% | Jan 2015 | Nil |
Asia Pacific VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Australia | 10% | Jul 2017 | AUD $75,000 | |
| Azerbaijan | 18% | Jan 2017 | $10,000 | Mandatory 2026 |
| Armenia | 20% | Jan 2022 | AMD 115million | |
| Bangladesh | 5% - 15% | Jul 2019 | – | B2B and B2C |
| Bhutan | 7% | Jan 2026 | Nu 5million | |
| Cambodia | 10% | Mar 2022 | KHR 250m | |
| China | 6%-13% | N/a | Nil | Withholding VAT; B2B and B2C |
| Cook Island | 15% | 2019 | NZ$ 40,000 | |
| Fiji | 9% | TBC | FJD 300,000 | |
| India | 18% | Jul 2017 | - | |
| Indonesia | 12% | Aug 2020 | IDR600m or 12k customers | |
| Japan | 10% | Oct 2015 | JPY 10 million | |
| Kazakhstan | 16% | Jan 2022 | Nil | |
| Kiribati | 12.5% | 2017 | AU$ 100,000 | |
| Kyrgyzstan | 12% | Jan 2022 | Nil | |
| Laos | 10% | Feb 2022 | LAK 400m | |
| Malaysia | 8% | Jan 2020 | RM500,000 | |
| Nepal | 13% | Jul 2022 | Rupees 2m | Also 2% DST |
| New Caledonia | 11% | 2020 | XPF 7.5 million | |
| New Zealand | 15% | Oct 2016 | NZD 60,000 | |
| Pakistan | 2% | Sep 2021 | Nil | Marketplace Withholding VAT |
| Palau | 10% | Jan 2023 | $300,000 | |
| Philippines | 12% | 1 Jun 2025 | P 3million | |
| Singapore | 9% | Jan 2020 | S$ 100,000 | |
| South Korea | 10% | Jul 2015 | Nil | |
| Sri Lanka | 18% | Jul 2026 | LKR 60m | |
| Taiwan | 5% | May 2017 | NTD 600,000 | |
| Tajikistan | 14% | Jan 2021 | ||
| Thailand | 7% | Sep 2021 | 1.8m Baht | |
| Uzbekistan | 12% | Jan 2020 | Nil | |
| Vietnam | 10% | Dec 2020 | – |
North America VAT on digital services
| Comments (click for details) | Rate | Implementation Date | Threshold | Comments |
| Canada | 5% | Jul 2021 | C$30,000 | |
| Canada British Columbia | 7% | Apr 2021 | C$10,000 | |
| Canada Manitoba | 7% | Dec 2021 | C$10,000 | B2C; accommodation sharing |
| Canada Quebec | 9.98% | Jan 2019 | C$30,000 | |
| Canada Saskatchewan | 6% | Jan 2019 | Nil for non-residents | |
| Mexico | 16% | Jun 2020 | Nil | |
| United States | Up to 10% | 2018+ | Varies by state |
Central and South America VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Argentina | 21% | Apr 2018 | – | |
| Aruba | 4% | Jan 2023 | - | |
| Bahamas | 10% | Jan 2015 | BSD 100,000 | |
| Barbados | 17.5% | Dec 2019 | BBD 200,000 | |
| Bolivia | 13% | Nov 2022 | - | |
| Brazil | 26.5% | 2026 | Nil | Aug 2026 first new VAT obligations |
| Chile | 19% | Jun 2020 | Nil | |
| Colombia | 19% | Jan-18 | Nil | |
| Costa Rica | 13% | Oct 2020 | Nil | Withholding VAT option |
| Curaçao | 6% | 2020 | Nil | |
| Dominican Republic | 18% | 2025 | Nil | Currently withholding VAT |
| Ecuador | 12% | 2025 | Nil | Previously withholding VAT |
| El Salvador | 13% | 2022 | - | Replace Withholding VAT |
| Grenada | 10% | 2027 | - | |
| Guatemala | 12% | TBC | - | |
| Honduras | 15% | 2022 | HNL 250,000 | |
| Panama | 10% | 2022 | - | Withholding VAT |
| Paraguay | 10% | Jan-21 | Nil | Withholding VAT; 4.5% DST |
| Peru | 18% | 2024 | Nil | Withholding VAT |
| Puerto Rico | 10.5% | Jan 2020 | $100,000; or 200 transactions | Marketplaces |
| Suriname | 10% | Jan 2023 | SRD 500,000 | |
| Trinidad & Tobago | 12.5% | Mar 2027 | ||
| Uruguay | 22% | Jan 2018 | Nil | VAT and Withholding Tax |
Africa & Middle East VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Algeria | 9% | Jan 2020 | Nil | |
| Angola | 14% | Oct 2019 | – | |
| Bahrain | 10% | Jan 2019 | Nil | |
| Benin | 18% | Oct 2023 | TBC | |
| Burkina Faso | 10% | Jan 2025 | ||
| Botswana | 14% | Jun 2026 | - | |
| Cameroon | 19.5% | Jan 2020 | XAF 50 million | |
| Cape Verde | 15% | Jan 2022 | Nil | |
| Chad | 17.5% | Jan 2024 | Extending to platforms Jan 2025 | |
| Congo, Democratic Republic | 16% | Jul 2026 | - | |
| Egypt | 14% | Sep 2016 | EGP 500,000 | |
| Ethiopia | 15% | Aug 2024 | ETB 2 million | |
| Ghana | 20% | Apr 2022 | GHS 200,000 | |
| Guinea | 18% | Jan 2016 | Nil | |
| Israel | 18% | TBC | – | Proposals withdrawn |
| Ivory Coast | 18% | 2022 | - | |
| Jordan | 16% | JOD 30,000 | ||
| Kenya | 16% | Sep 2013 | - | Registration threshold removed 2023 |
| Kuwait | 5% | Jan 2024? | - | TBC |
| Liberia | 18% | 2026 | ||
| Madagascar | 20% | Nil | Collections via fiscal rep | |
| Malawi | 17.5% | Apr 2026 | ||
| Mauritania | 16% | Aug 2026 | ||
| Mauritius | 15% | 2026 | MUR 3m | |
| Morocco | 20% | 2024 | ||
| Mozambique | 16% | 2026 | Nil | |
| Niger | 19% | Jan 2025 | ||
| Nigeria | 7.5% | Jan 2020 | $25,000 | |
| Oman | 5% | Apr 2021 | OMR 35,000 | |
| Rwanda | 18% | Apr 2026 | ||
| Saudi Arabia | 15% | Jan 2018 | Nil | |
| Senegal | 18% | Jul 2024 | Nil | Fiscal representative required |
| Sierra Leone | 15% | Jan 2021 | SLE 100,000 | No non-resident rules |
| South Africa | 15% | Jun 2014 | ZAR 1 million | |
| Tanzania | 18% | Jul 2022 | Nil | Residents since Jul 2015 |
| Togo | 18% | Feb 2026 | Nil | |
| Tunisia | 19% | Jan 2020 | Nil | Withholding VAT; 3% Royalty Tax |
| Uganda | 18% | Jan 2020 | UGX 150m | |
| United Arab Emirates | 5% | Jan 2018 | AED 375,000 | |
| Zambia | 16% | Jan 2024 | Fiscal Representative req'd | |
| Zanzibar | 18% | Jan 2027 | ||
| Zimbabwe | 15.5% | Jan 2020 | Nil |
