How many countries have VAT or GST? 175

175 countries have implemented VAT or GST – January 2025

Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 175 countries around the world. The latest is Guinea-Bissau, implementing VAT on 1 January 2025.

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:

• Kuwait, 2027 earliest
• Qatar, 2027+
• Aruba, 2025+
• Guernsey 2027 plan
• Bhutan, delayed indefinitely
• Malaysia, reintroduce VAT debate
• Liberia, 2026 plan

Countries with VAT or GST 2025

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