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How many countries have VAT or GST? 174

Author: Published on: Published in: Global

174 countries have implemented VAT or GST as at 1 January 2023

Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 174 countries around the world. This follows the adoption of VAT / GST this month by Suriname, Palau and Guinea-Bissau.

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 20 other countries, notably the United States of America, have instead adopted a sales tax, a single-layer turnover tax. A further 20 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 Jan 2023

Country Year Country Year
1 Albania 1995 88 Korea, South 1977
2 Algeria 1992 89 Kosovo 2001
3 Andorra 2013 90 Kyrgyzstan  1999
4 Angola 2019 91 Lao 2010
5 Anguilla 2022 92 Latvia 1995
6 Antigua and Barbuda3 2007 93 Lebanon  2002
7 Argentina 1974 94 Lesotho 2003
8 Armenia 1993 95 Liechtenstein 1995
9 Australia 2000 96 Lithuania 1994
10 Austria4 1973 97 Luxembourg 1970
11 Azerbaijan 1992 98 Madagascar 1994
12 Bahamas 2015 99 Malawi 2002
13 Bangladesh  1991 100 Maldives 2011
14 Barbados 1997 101 Mali 1991
15 Bahrain 2018 102 Malta 1999
16 Belarus 1991 103 Mauritania 1995
17 Belgium 1971 104 Mauritius 1998
18 Belize 2006 105 Mexico 1980
19 Benin 1991 106 Moldova 1998
20 Bolivia 1986 107 Monaco 1968
21 Bosnia Herzegovina 2006 108 Mongolia  1998
22 Botswana 2002 109 Montenegro 2003
23 Brazil 1964 110 Morocco 1986
24 Bulgaria 1994 111 Mozambique 1999
25 Burkina Faso 1993 112 Namibia 2000
26 Burundi 2009 113 Nepal  1997
27 Cambodia 1999 114 Netherlands 1969
28 Cameroon 1999 115 New Zealand 1986
29 Canada 1991 116 Nicaragua 1975
30 Cape Verde 2004 117 Niger 1986
31 Central African Republic 2001 118 Nigeria 1994
32 Chad 2000 119 Niue 2009
33 Chile 1975 120 North Macedonia 2000
34 China (People’s Republic) 1994 121 Norway 1970
35 Colombia 1983 122 Oman 2021
36 Commonwealth of Dominica 2006 123 Pakistan  1990
37 Congo (Dem. Republic) 2012 124 Panama 1977
38 Congo (Republic) 1997 125 Papua New Guinea  1999
39 Cook Islands 1997 126 Paraguay 1993
40 Costa Rica 2019 127 Peru 1991
41 Côte d’Ivoire 1960 128 Philippines 1988
42 Croatia 1998 129 Palau 2023
43 Cyprus6 1992 130 Poland 1993
44 Czech Republic 1993 131 Portugal 1986
45 Denmark 1967 132 Romania 1993
46 Djibouti 2009 133 Russia 1991
47 Dominican Republic 1983 134 Rwanda 2001
48 Ecuador 1970 135 Saint Kitts and Nevis 2010
49 Egypt 2017 136 Saint Lucia 2012
50 El Salvador 1992 137 Saint Vincent and the Grenadines 2007
51 Equatorial Guinea 2005 138 Samoa 1994
52 Estonia 1991 139 Saudi Arabia 2018
53 Eswatini 2012 140 Senegal 1980
54 Ethiopia 2003 141 Serbia 2005
55 Faroe Islands 1993 142 Seychelles 2012
56 Fiji 1992 143 Sierra Leone 2009
57 Finland 1994 144 Singapore 1994
58 France 1968 145 Slovak Republic 1993
59 Gabon 1995 146 Slovenia 1999
60 Gambia 2013 147 South Africa 1991
61 Georgia 1993 148 Spain 1986
62 Germany 1968 149 Sri Lanka  1998
63 Ghana 1998 150 Sudan 2000
64 Greece8 1987 151 Sweden 1969
65 Grenada 2010 152 Switzerland 1995
66 Guatemala 1992 153 Suriname 2023
67 Guinea 1996 154 Chinese Taipei 1986
68 Guinea-Bissau 2023 155 Tajikistan  1992
69 Guyana 2007 156 Tanzania 1998
70 Haiti 1982 157 Thailand 1992
71 Honduras 1964 158 Togo 1995
72 Hungary 1988 159 Tonga 2005
73 Iceland 1990 160 Trinidad and Tobago 1990
74 India 2017 161 Tunisia 1988
75 Indonesia 1985 162 Turkey 1984
76 Iran 2008 163 Turkmenistan  1992
77 Ireland 1972 164 Uganda 1996
78 Isle of Man 1973 165 Ukraine 1992
79 Israel 1976 166 UAE 2018
80 Italy 1973 167 UK 1973
81 Jamaica 1991 168 Uruguay 1972
82 Japan  1989 169 Uzbekistan  1992
83 Jersey 2008 170 Vanuatu 1998
84 Jordan  2001 171 Venezuela 1993
85 Kazakhstan  1992 172 Vietnam 1999
86 Kenya 1990 173 Zambia 1995
87 Kiribati 2014 174 Zimbabwe 2004

Which countries have Sales Tax and not VAT?

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

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

editor

Richard is a frequent contributor to international VAT and GST debate and public policy consultations. Prior to VAT Calc, he helped establish and grow two tax tech businesses. He started his career with the 'Big-4', working with KPMG and EY in the UK, Hungary, Russia and France

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