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How many countries have VAT or GST? 171

171 countries have implemented VAT or GST at 1 July 2022 as Anguilla adopts GST

Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 171 countries around the world. This follows Anguilla’s adoption of a Goods and Services Tax from 1 July 2022.

SOUND UP!  for 100 second history of 68 years of the proliferation of VAT and GST around the world:

You can check all the VAT, GST or sales tax rates in over 303 jurisdiction on our live global VAT rate database.

A further 20 other countries, notably the United States of America, have instead adopted a sales tax, a single-layer turnover tax. Over 20 other states have no broad-based consumption tax regime.

Which countries will adopt VAT next?

The countries likely to add to the total include:

Countries with VAT or GST Aug 2022

Country Year Country Year
1 Albania 1995   87 Korea, South 1977
2 Algeria 1992   88 Kosovo 2001
3 Andorra 2013   89 Kyrgyzstan  1999
4 Angola 2019   90 Lao 2010
5 Anguilla 2022   91 Latvia 1995
6 Antigua and Barbuda3 2007   92 Lebanon  2002
7 Argentina 1974   93 Lesotho 2003
8 Armenia 1993   94 Liechtenstein 1995
9 Australia 2000   95 Lithuania 1994
10 Austria4 1973   96 Luxembourg 1970
11 Azerbaijan 1992   97 Madagascar 1994
12 Bahamas 2015   98 Malawi 2002
13 Bangladesh  1991   99 Maldives 2011
14 Barbados 1997   100 Mali 1991
15 Bahrain 2018   101 Malta 1999
16 Belarus 1991   102 Mauritania 1995
17 Belgium 1971   103 Mauritius 1998
18 Belize 2006   104 Mexico 1980
19 Benin 1991   105 Moldova 1998
20 Bolivia 1986   106 Monaco 1968
21 Bosnia Herzegovina 2006   107 Mongolia  1998
22 Botswana 2002   108 Montenegro 2003
23 Brazil 1964   109 Morocco 1986
24 Bulgaria 1994   110 Mozambique 1999
25 Burkina Faso 1993   111 Namibia 2000
26 Burundi 2009   112 Nepal  1997
27 Cambodia 1999   113 Netherlands 1969
28 Cameroon 1999   114 New Zealand 1986
29 Canada 1991   115 Nicaragua 1975
30 Cape Verde 2004   116 Niger 1986
31 Central African Republic 2001   117 Nigeria 1994
32 Chad 2000   118 Niue 2009
33 Chile 1975   119 North Macedonia 2000
34 China (People’s Republic) 1994   120 Norway 1970
35 Colombia 1983   121 Oman 2021
36 Commonwealth of Dominica 2006   122 Pakistan  1990
37 Congo (Dem. Republic) 2012   123 Panama 1977
38 Congo (Republic) 1997   124 Papua New Guinea  1999
39 Cook Islands 1997   125 Paraguay 1993
40 Costa Rica 2019   126 Peru 1991
41 Côte d’Ivoire 1960   127 Philippines 1988
42 Croatia 1998   128 Poland 1993
43 Cyprus6 1992   129 Portugal 1986
44 Czech Republic 1993   130 Romania 1993
45 Denmark 1967   131 Russia 1991
46 Djibouti 2009   132 Rwanda 2001
47 Dominican Republic 1983   133 Saint Kitts and Nevis 2010
48 Ecuador 1970   134 Saint Lucia 2012
49 Egypt 2017   135 Saint Vincent and the Grenadines 2007
50 El Salvador 1992   136 Samoa 1994
51 Equatorial Guinea 2005   137 Saudi Arabia 2018
52 Estonia 1991   138 Senegal 1980
53 Eswatini 2012   139 Serbia 2005
54 Ethiopia 2003   140 Seychelles 2012
55 Faroe Islands 1993   141 Sierra Leone 2009
56 Fiji 1992   142 Singapore 1994
57 Finland 1994   143 Slovak Republic 1993
58 France 1968   144 Slovenia 1999
59 Gabon 1995   145 South Africa 1991
60 Gambia 2013   146 Spain 1986
61 Georgia 1993   147 Sri Lanka  1998
62 Germany 1968   148 Sudan 2000
63 Ghana 1998   149 Sweden 1969
64 Greece8 1987   150 Switzerland 1995
65 Grenada 2010   151 Chinese Taipei 1986
66 Guatemala 1992   152 Tajikistan  1992
67 Guinea 1996   153 Tanzania 1998
68 Guyana 2007   154 Thailand 1992
69 Haiti 1982   155 Togo 1995
70 Honduras 1964   156 Tonga 2005
71 Hungary 1988   157 Trinidad and Tobago 1990
72 Iceland 1990   158 Tunisia 1988
73 India 2017   159 Turkey 1984
74 Indonesia 1985   160 Turkmenistan  1992
75 Iran 2008   161 Uganda 1996
76 Ireland 1972   162 Ukraine 1992
77 Isle of Man 1973   163 UAE 2018
78 Israel 1976   164 UK 1973
79 Italy 1973   165 Uruguay 1972
80 Jamaica 1991   166 Uzbekistan  1992
81 Japan  1989   167 Vanuatu 1998
82 Jersey 2008   168 Venezuela 1993
83 Jordan  2001   169 Vietnam 1999
84 Kazakhstan  1992   170 Zambia 1995
85 Kenya 1990   171 Zimbabwe 2004
86 Kiribati 2014  

Which countries have Sales Tax and not VAT?

24 countries have sales tax and not Value Added Tax or Goods and Services Tax:

  1. Aruba
  2. Bonaire
  3. Cuba
  4. Curaçao
  5. Djibouti
  6. Eritrea
  7. Guam
  8. Guinea-Bissau
  9. Liberia
  10. Malaysia
  11. Myanmar
  12. Palau
  13. Puerto Rico
  14. São Tomé and Príncipe
  15. Solomon Islands
  16. Somalia
  17. Suriname
  18. Timor-Leste
  19. Tuvalu
  20. US
  21. Yemen
  22. North Korea
  23. South Sudan
  24. Western Sahara

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