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How many countries have VAT or GST? 175

Author: Published on: Published in: Global

175 countries have implemented VAT or GST – June 2023

Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 175 countries around the world. This follows the adoption of VAT / GST this month by São Tomé and Príncipe of a 15% regime to replace a rage of turnover taxes.

SOUND UP!  for a 90 second history of 70 years of the proliferation of VAT and GST around the world:

You can check all the VAT, GST or sales tax rates in 304 jurisdiction on our live global VAT rate database.

A further 19 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 June 2023

Country Year Country Year
1 Albania 1995 89 Kosovo 2001
2 Algeria 1992 90 Kyrgyzstan  1999
3 Andorra 2013 91 Lao 2010
4 Angola 2019 92 Latvia 1995
5 Anguilla 2022 93 Lebanon  2002
6 Antigua and Barbuda3 2007 94 Lesotho 2003
7 Argentina 1974 95 Liechtenstein 1995
8 Armenia 1993 96 Lithuania 1994
9 Australia 2000 97 Luxembourg 1970
10 Austria4 1973 98 Madagascar 1994
11 Azerbaijan 1992 99 Malawi 2002
12 Bahamas 2015 100 Maldives 2011
13 Bangladesh  1991 101 Mali 1991
14 Barbados 1997 102 Malta 1999
15 Bahrain 2018 103 Mauritania 1995
16 Belarus 1991 104 Mauritius 1998
17 Belgium 1971 105 Mexico 1980
18 Belize 2006 106 Moldova 1998
19 Benin 1991 107 Monaco 1968
20 Bolivia 1986 108 Mongolia  1998
21 Bosnia Herzegovina 2006 109 Montenegro 2003
22 Botswana 2002 110 Morocco 1986
23 Brazil 1964 111 Mozambique 1999
24 Bulgaria 1994 112 Namibia 2000
25 Burkina Faso 1993 113 Nepal  1997
26 Burundi 2009 114 Netherlands 1969
27 Cambodia 1999 115 New Zealand 1986
28 Cameroon 1999 116 Nicaragua 1975
29 Canada 1991 117 Niger 1986
30 Cape Verde 2004 118 Nigeria 1994
31 Central African Republic 2001 119 Niue 2009
32 Chad 2000 120 North Macedonia 2000
33 Chile 1975 121 Norway 1970
34 China (People’s Republic) 1994 122 Oman 2021
35 Colombia 1983 123 Pakistan  1990
36 Commonwealth of Dominica 2006 124 Panama 1977
37 Congo (Dem. Republic) 2012 125 Papua New Guinea  1999
38 Congo (Republic) 1997 126 Paraguay 1993
39 Cook Islands 1997 127 Peru 1991
40 Costa Rica 2019 128 Philippines 1988
41 Côte d’Ivoire 1960 129 Palau 2023
42 Croatia 1998 130 Poland 1993
43 Cyprus6 1992 131 Portugal 1986
44 Czech Republic 1993 132 Romania 1993
45 Denmark 1967 133 Russia 1991
46 Djibouti 2009 134 Rwanda 2001
47 Dominican Republic 1983 135 Saint Kitts and Nevis 2010
48 Ecuador 1970 136 Saint Lucia 2012
49 Egypt 2017 137 Saint Vincent and the Grenadines 2007
50 El Salvador 1992 138 Samoa 1994
51 Equatorial Guinea 2005 139 São Tomé and Príncipe 2023
52 Estonia 1991 140 Saudi Arabia 2018
53 Eswatini 2012 141 Senegal 1980
54 Ethiopia 2003 142 Serbia 2005
55 Faroe Islands 1993 143 Seychelles 2012
56 Fiji 1992 144 Sierra Leone 2009
57 Finland 1994 145 Singapore 1994
58 France 1968 146 Slovak Republic 1993
59 Gabon 1995 147 Slovenia 1999
60 Gambia 2013 148 South Africa 1991
61 Georgia 1993 149 Spain 1986
62 Germany 1968 150 Sri Lanka  1998
63 Ghana 1998 151 Sudan 2000
64 Greece8 1987 152 Sweden 1969
65 Grenada 2010 153 Switzerland 1995
66 Guatemala 1992 154 Suriname 2023
67 Guinea 1996 155 Chinese Taipei 1986
68 Guinea-Bissau 2023 156 Tajikistan  1992
69 Guyana 2007 157 Tanzania 1998
70 Haiti 1982 158 Thailand 1992
71 Honduras 1964 159 Togo 1995
72 Hungary 1988 160 Tonga 2005
73 Iceland 1990 161 Trinidad and Tobago 1990
74 India 2017 162 Tunisia 1988
75 Indonesia 1985 163 Turkey 1984
76 Iran 2008 164 Turkmenistan  1992
77 Ireland 1972 165 Uganda 1996
78 Isle of Man 1973 166 Ukraine 1992
79 Israel 1976 167 UAE 2018
80 Italy 1973 168 UK 1973
81 Jamaica 1991 169 Uruguay 1972
82 Japan  1989 170 Uzbekistan  1992
83 Jersey 2008 171 Vanuatu 1998
84 Jordan  2001 172 Venezuela 1993
85 Kazakhstan  1992 173 Vietnam 1999
86 Kenya 1990 174 Zambia 1995
87 Kiribati 2014 175 Zimbabwe 2004
88 Korea, South 1977

Which countries have Sales Tax and not VAT?

19 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. Solomon Islands
  12. Somalia
  13. Timor-Leste
  14. Tuvalu
  15. US
  16. Yemen
  17. North Korea
  18. South Sudan
  19. Western Sahara

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