VAT, GST & sales tax rates
| wdt_ID | Country | Region | Rate | Rate type | Description |
|---|---|---|---|---|---|
| 4 | Albania | Europe | 20% | Standard Rate | |
| 5 | Albania | Europe | 6% | Reduced Rate | Accommodation; electrical vehicles; books |
| 6 | Albania | Europe | 0% | Zero-rated | Exports; international transport; and other |
| 7 | Albania | Europe | 0% | Exempt | Financial services; health; postal; various agriculture; education; gambling; land / buildings |
| 8 | Algeria | Africa | 19% | Standard Rate | |
| 9 | Algeria | Africa | 9% | Reduced Rate | Agriculture; basic manufacturing goods; digital services; domestic gas; tourism services |
| 10 | Algeria | Africa | 0% | Zero-rated | Exports |
| 11 | Algeria | Africa | 0% | Exempt | Certain exporters; Construction; micro-businesses; certain financial services; break and milk; books and journals; and other |
| 12 | American Samoa | Asia | - | No VAT | |
| 13 | Andorra | Europe | 9.50% | Higher rate | Financial services |
| 14 | Andorra | Europe | 4.50% | Standard Rate | |
| 15 | Andorra | Europe | 1% | Reduced Rate | Foodstuffs; books |
| 16 | Andorra | Europe | 0% | Zero-rated | Exports; Healthcare; Building leases; education; residential rentals; and other |
| 17 | Andorra | Europe | 0% | Exempt | Financial services; educational; immovable property; and other |
| 18 | Angola | Africa | 14% | Standard Rate | Since 1 Oct 2019 implementation |
| 19 | Angola | Africa | 0% | Exempt | Financial services, basic foodstuffs, eduction, healthcare, real estate, gaming, public transport, petrol |
| 20 | Angola | Africa | 0% | Zero-rated | Exports |
| 21 | Angola | Africa | 7% | Reduced Rate; Hotel and catering (since 1 Jan 2022) | Non-resident services |
| 22 | Angola | Africa | 5% | Reduced Rate | Basic foodstuffs; agricultural imports |
| 23 | Anguilla | Americas | 13% | Standard | General Services Tax since 1 August 2025 |
| 24 | Antigua & Barbuda | Americas | 15% | Standard Rate | Sales Tax |
| 25 | Antigua & Barbuda | Americas | 12.50% | Reduced Rate | Hotel and similar |
| 26 | Antigua & Barbuda | Americas | 0% | Zero-rated | Exports; basic foodstuffs; water and electricity; fuel |
| 27 | Antigua & Barbuda | Americas | 0% | Exempt | Financial services; eductions; medical; transport; long-term accommodation |
| 28 | Argentina | South America | 27% | Higher rate | Non-domestic power, energy telecoms |
| 29 | Argentina | South America | 21% | Standard Rate | |
| 30 | Argentina | South America | 10.50% | Reduced Rate | Contructions; medical supplies; taxi and public transport; certain loans |
| 31 | Argentina | South America | 3% | Reduced Rate | Digital advertising services; imports of digital contect |
| 32 | Argentina | South America | 0% | Exempt | Exports; interstate goods; education; Books; real estate; certain financial services; international transport; basic foodstuffs; gambling; medical |
| 33 | Armenia | Asia | 20% | Standard Rate | |
| 34 | Armenia | Asia | 0% | Zero-rated | Exports; international transport; certain telecoms and postal |
| 35 | Armenia | Asia | 0% | Exempt | Books and journals; education; financial services; gambling; and other |
| 36 | Aruba | Americas | 7% | Standard Rate | 7% prior to 1 Jan 2023; Combined 3% Turnover Tax and 3% Health Tax |
| 37 | Aruba | Americas | 0% | Exempt | Export; real estate; hotels; International transport; medicines |
| 38 | Australia | Asia | 10% | Standard Rate | GST Goods & Services Tax |
| 39 | Australia | Asia | 0% | Zero-rated (GST-free supplies) | Exports; foodstuffs; International transport; public water; health; education; postal; precious metals; and other |
| 40 | Australia | Asia | 0% | Exempt (Input-taxed supplies) | Certain financial services; residential property; and other |
| 41 | Austria | Europe | 20% | Standard Rate | 01-Jan-84 |
| 42 | Austria | Europe | 13% | Reduced Rate | Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use |
| 43 | Austria | Europe | 13% | Parking rate | Wine from farm production carried out by the producing farmer. |
| 44 | Austria | Europe | 10% | Reduced Rate | Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; socia |
| 45 | Austria | Europe | 0% | Zero-rated | Intra-community and international transport (excluding road and rail); hotel accommodation |
| 46 | Austria | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 48 | Azerbaijan | Asia | 18% | Standard Rate | |
| 49 | Azerbaijan | Asia | 0% | Exempt | Financial services; public education and certain publications; and other |
| 50 | Azerbaijan | Asia | 0% | Zero-rated | Exports of services; international transport; and other |
| 51 | Azores - Portugal | Europe | 18% | Standard Rate | |
| 52 | Azores - Portugal | Europe | 9% | Reduced Rate | Books and newspapers; dental; gas and elec; hotels; passenger transport |
| 53 | Azores - Portugal | Europe | 4% | Reduced Rate | Water |
| 54 | Bahamas | Americas | 10% (since 1 Jan 2022) | Standard Rate | |
| 55 | Bahamas | Americas | 0% | Zero-rated | - |
| 56 | Bahamas | Americas | 0% | Exempt | Financial services; medical; residential rentals; exports; education; gambling; professional advisory |
| 57 | Bahrain | Asia | 10% | Standard Rate | Since 1 January 2022 |
| 58 | Bahrain | Asia | 0% | Zero-rated | Exports; foodstuffs; new real estate; healthcare and medicine; oil and gas; education |
| 59 | Bahrain | Asia | 0% | Exempt | Real estate; financial services |
| 60 | Bangladesh | Asia | 15% | Standard Rate | |
| 61 | Bangladesh | Asia | 10% | Reduced Rate | Rented retail; advertising |
| 62 | Bangladesh | Asia | 7.50% | Reduced Rate | Machinery; paper; non-AC restaurant |
| 63 | Bangladesh | Asia | 5% | Reduced Rate | Domestic power; fruit; certain education |
| 64 | Bangladesh | Asia | 4.50% | Reduced Rate | Professional services, legal and accountancy |
| 65 | Bangladesh | Asia | 2% | Reduced Rate | Medical |
| 66 | Bangladesh | Asia | 1.50% | Reduced Rate | Land |
| 67 | Bangladesh | Asia | 0 | Zero-rated | Exports |
| 68 | Bangladesh | Asia | 0% | Exempt | Health; certain agriculture; newspapers; basic foodstuffs; land; and other |
| 69 | Barbados | Americas | 22% | Higher rate | Mobile phone services |
| 70 | Barbados | Americas | 17.5 | Standard Rate | |
| 71 | Barbados | Americas | 10% | Reduced Rate | Accomodation services and some tourism services |
| 72 | Barbados | Americas | 0% | Exempt | Financial services; medical; public postal; dwellings; transport; water; and other |
| 73 | Belarus | Europe | 20% | Standard Rate | |
| 74 | Belarus | Europe | 10% | Reduced Rate | Crops; bunker fuels; repairs and maintenance |
| 75 | Belarus | Europe | 0% | Zero-rated | Exports |
| 76 | Belarus | Europe | 26% (May 2022) | Higher Rate | Telecoms and broadcast services |
| 77 | Belarus | Europe | 0% | Exempt | Financial services; education; medical; cultural attractions; housing services |
| 78 | Belgium | Europe | 21% | Standard Rate | Since Jan 1996 |
| 79 | Belgium | Europe | 12% | Reduced Rate | Some foodstuffs; hotels; cafe & restaurants; agricultural supplies; social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; inner tubes for agricultural use |
| 80 | Belgium | Europe | 12% | Parking rate | Energy products: coal; coke |
| 81 | Belgium | Europe | 6% | Reduced Rate | Most foodstuffs; entrance cinema, theatre, cultural, sports; books and e-books; art |
| 82 | Belgium | Europe | 0% | Zero-rated | Exports; daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways) |
| 83 | Belgium | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 84 | Belgium | Europe | 12% | TEMPORARY Reduced Rate | Demolition of buildings (till 31 Dec 2022) |
| 85 | Belize | Americas | 12.50% | Standard Rate | Sales Tax |
| 86 | Belize | Americas | Zero-rated | Exports; basic foodstuffs and public water | |
| 87 | Belize | Americas | Exempt | Financial services; education; medical; public postal; international passenger trans | |
| 88 | Benin | Africa | 18% | Standard Rate | |
| 89 | Benin | Africa | 0% | Zero-rated | Exports; |
| 90 | Benin | Africa | 0% | Exempt | Medical; newspapers; financial services; education; public transport; dwellings rental; and other |
| 91 | Bermuda | Americas | No VAT | No VAT | |
| 92 | Bhutan | Asia | 7% | Standard rate | GST - replaced 20% Sales Tax Jan 2026 |
| 93 | Bolivia | Americas | 13% | Standard Rate | Grossed up rate means 14.95% |
| 94 | Bolivia | Americas | Zero-rated | Minerals and extractive sectors; exports; books | |
| 95 | Bolivia | Americas | Exempt | Tourism; financial services | |
| 96 | Bonaire | Americas | 8% | Standard Rate | Goods - General Expenditure Tax |
| 97 | Bonaire | Americas | 6% | Standard Rate | Services - General Expenditure Tax |
| 98 | Bonaire | Americas | 0% | Exempt | Basic foodstuffs; medical |
| 99 | Bosnia and Herzegovina | Europe | 17% | Standard Rate | |
| 100 | Bosnia and Herzegovina | Europe | Zero-rated | Exports | |
| 101 | Bosnia and Herzegovina | Europe | 0% | Exempt | Financial services; building and land; social services; public medical and education |
| 102 | Botswana | Africa | 14% | Standard Rate | Since 1 April 2021 (see temporary cut to 12% Aug 22 to Apr 2023) |
| 103 | Botswana | Africa | 0% | Zero-rated | Exports; international transport; basic foodstuffs; fuel; and others |
| 104 | Botswana | Africa | 0% | Exempt | Non-fee based financial services; medical; education; and other |
| 105 | Brazil | Americas | 18% | Standard Rate | ICMS rising to 25%. State Sales Tax |
| 106 | Brazil | Americas | 12% | Reduced Rate | ICMS intra-state supplies |
| 107 | Brazil | Americas | 7% | Reduced Rate | ICMS remote state sales |
| 108 | Brazil | Americas | 2% - 5% | Reduced Rate | ISS Municipal Services Tax |
| 109 | Brazil | Americas | 1.6% - 7.6% | Reduced Rate | PIS Federal Tax |
| 110 | Brazil | Americas | Reduced Rate | ICMS ecommerce | |
| 111 | Brazil | Americas | 3% | COFINS Federal | |
| 112 | British Virgin Islands | Americas | - | - | No VAT |
| 113 | Brunei | Middle East | No VAT | ||
| 114 | Bulgaria | Europe | 20% | Standard Rate | Since Jan 1999 |
| 115 | Bulgaria | Europe | 9% | Reduced Rate | Hotel accommodation |
| 116 | Bulgaria | Europe | 0% | Zero-rated | Intra-community and international transport |
| 117 | Bulgaria | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 118 | Bulgaria | Europe | 9% | TEMPORARY Reduced VAT Rate | Jul 2020 to 31 Dec 2024: Catering and restaurant services; books and textbooks; Baby foodstuffs and supplies |
| 119 | Burkina Faso | Africa | 18% | Standard Rate | |
| 120 | Burkina Faso | Africa | Exempt | Exports | |
| 121 | Burundi | Africa | 18% | Standard Rate | |
| 122 | Burundi | Africa | 10% | Reduced Rate | Agricultural supplies; imports of food |
| 123 | Cambodia | Asia | 10% | Standard Rate | |
| 124 | Cambodia | Asia | 0% | Zero-rated | Exports |
| 125 | Cambodia | Asia | 0% | Exempt | Health; financial services; postal; passenger transport; educational; and other |
| 126 | Cameroon | Africa | 19.25% | Standard Rate | Since 1 January 2005 |
| 127 | Cameroon | Africa | Zero-rated | Exports | |
| 128 | Cameroon | Africa | 0% | Exempt | Real estate; public transport; certain financial services; education; petrol; medical; and other |
| 129 | Canada | North America | 5% | GST | Alberta (5% GST + 0% Provincial Sales Tax) |
| 130 | Canada | North America | 12% | GST + PST | British Colombia (5% GST + 7% Provincial Sales Tax) |
| 131 | Canada | North America | 12% | GST + PST | Manitoba (5% GST + 7% Provincial Sales Tax) |
| 132 | Canada | North America | 15% | HST | New Brunswick Harmonised Sales Tax (5% GST + 10% Provincial Sales Tax) |
| 133 | Canada | North America | 5% | GST | North West Territories (5% GST + 0% Provincial Sales Tax) |
| 134 | Canada | North America | 15% | HST | Newfoundland Harmonised Sales Tax (5% GST + 10% Provincial Sales Tax) |
| 135 | Canada | North America | 14% (1 April 2025) | HST | Nova Scotia Harmonised Sales Tax (5% GST + 9% Provincial Sales Tax) |
| 136 | Canada | North America | 13% | HST | Ontario Harmonized Sales Tax (5% GST + 8% Provincial Sales Tax) |
| 137 | Canada | North America | 15% | HST | Prince Edward Island Harmonized Sales Tax (5% GST + 10% Provincial Sales Tax) |
| 138 | Canada | North America | 14.98% | GST + QST | Quebec (5% GST + 9.975% Quebec Sales Tax) |
| 139 | Canada | North America | 11% | GST + PST | Saskatchewan (5% GST + 6% Provincial Sales Tax) |
| 140 | Canada | North America | 5% | GST | Yakon (5% GST + 0% Provincial Sales Tax) |
| 141 | Canada | North America | 0% | GST Zero-rated | All provinces. Exports; international transport; medical; certain agriculture; basic foodstuffs |
| 142 | Canada | North America | 0% | GST Exempt | Financial services; dwellings; health; education; and other |
| 143 | Canada | North America | 5% | GST | Nunavut 5% GST |
| 144 | Canary Island | Europe | 0% | Zero-rated | |
| 145 | Canary Islands | Europe | 7% | Standard Rate | IGIC |
| 146 | Canary Islands | Europe | 3% | Reduced Rate | Non-domestic clectricity |
| 147 | Canary Islands | Europe | 15% | Higher Rate | Jewellery, perfume, shotguns, alcohol, fur, high-value vehicles |
| 148 | Canary Islands | Europe | 0% | Zero-rated | Newspapers; books; water; basic foodstuffs; international transport |
| 149 | Canary Islands | Europe | 9.50% | Higher Rate | Vehicles |
| 150 | Canary Islands | Europe | 20% | Higher Rate | Tobacco |
| 151 | Cape Verde | Africa | 15% | Standard Rate | Various discounts for energy, water, petrol and telecoms. Multiples of up to 300% on fuels |
| 152 | Cape Verde | Africa | 0% | Exempt | Health; welfare; education; charities; postal; cultural; financial services; immovable property; and other |
| 153 | Cape Verde | Africa | 0% | Zero-rated | Certain imports; exports |
| 154 | Cape Verde | Africa | 8% | Reduced Rate | Electricity and water from Jan 2022 |
| 155 | Cayman Islands | Americas | No VAT | ||
| 156 | Central African Republic | Africa | 19% | Standard Rate | Since January 2006 |
| 157 | Central African Republic | Africa | 5% | Reduced Rate | Basic foodstuffs; books; certain agricultural |
| 158 | Central African Republic | Africa | 0% | Zero-rated | Exports; international transport |
| 159 | Central African Republic | Africa | 0% | Exempt | Basic foodstuffs; medical; immovable property; public post; charities; international transport; newspapers; certain financial services |
| 160 | Chad | Africa | 18% | Standard Rate | Cut from 18% Jan 2024 did not pass |
| 161 | Chad | Africa | 9% | Reduced Rate | cement, sugar, oil and soap as well as products of the local food industry excluding alcohol |
| 162 | Chad | Africa | 0% | Zero-rated | Exports |
| 163 | Chad | Africa | 0% | Exempt | Financial services; immovable property; newspapers; leasing; health; medical; certain mining; public electricity and more |
| 164 | Chile | Americas | 19% | Standard Rate | |
| 165 | Chile | Americas | 0% | Zero-rated | Exports |
| 166 | Chile | Americas | 0% | Exempt | Financial services; newspapers; passenger transport; real estate; exports and other |
| 167 | China | Asia | 13% | Standard Rate | Leasing tangibles |
| 168 | China | Asia | 9% | Standard Rate | Transport; postal services; construction; basic telecoms; real estate; books and newspapers; heating; land |
| 169 | China | Asia | 6% | Standard Rate | Financial services; Internet, IT and Telephony services; Consulting; R&D; Cultural; Logistics; education; tourism; hotels; entertainment; intangibles; TV and radio; catering |
| 170 | China | Asia | 3% | Reduced Rate | National Education Tax |
| 171 | China | Asia | 2% | Reduced Rate | Local Education Tax |
| 172 | China | Asia | 1% to 7% | Reduced Rate | City Maintanance Tax |
| 173 | China | Asia | 3% (withdrawn temporarily in 2023) | Reduced Rate | Small enterprise flat rate |
| 174 | China | Asia | 5% | Reduced Rate | Staff outsourcing and dispatch services |
| 175 | China | Asia | 0% | Zero-rated | Certain exports, and subject to only partial deductions; |
| 176 | China | Asia | 0% | Exempt | Certain financial services; medical; welfare; education |
| 177 | Colombia | Americas | 19% | Standard Rate | |
| 178 | Colombia | Americas | 5% | Reduced Rate | Basic raw materials; agricultural supplies |
| 179 | Colombia | Americas | Zero-rated | Exports; various | |
| 180 | Colombia | Americas | 0% | Exempt | Education; energy; interest income; financial services; public transport and cargo; real estate; and more |
| 181 | Comoros | Africa | 10% | Import Consumption Tax | |
| 182 | Congo, DRC | Africa | 16% | Standard Rate | |
| 183 | Congo, DRC | Africa | 0% | Zero-rated | Exports |
| 184 | Congo, DRC | Africa | 0% | Exempt | Certain financial services; immovable property; essential imports |
| 185 | Congo, Republic | Africa | 18.90% | Standard Rate | 18% + 5% x VAT surcharge = 18.9% |
| 186 | Congo, Republic | Africa | 5% | Reduced Rate | Water; gas; and others |
| 187 | Congo, Republic | Africa | 0% | Zero-rated | Exports |
| 188 | Congo, Republic | Africa | 0% | Exempt | Agriculture; newspapers and books; oil sector; financial services; charities |
| 189 | Cook Islands | Asia | 15% | Standard Rate | |
| 190 | Cook Islands | Asia | Zero-rated | Exports; international transport | |
| 191 | Cook Islands | Asia | 0% | Exempt | Charities; financial services; private education; certain imports |
| 192 | Costa Rica | Americas | 13% | Standard Rate | |
| 193 | Costa Rica | Americas | 10% | Reduced Rate | Timber supplies |
| 194 | Costa Rica | Americas | 4% | Reduced Rate | Health; domestic air travel |
| 195 | Costa Rica | Americas | 2% | Reduced Rate | Education; medicine; retail insurance |
| 196 | Costa Rica | Americas | 1% | Reduced Rate | Basic foodstuffs and household supplies |
| 197 | Costa Rica | Americas | 0% | Zero-rated | Exports; education; books |
| 198 | Costa Rica | Americas | 0% | Exempt | Books; goods exports; domestic electricity; and more |
| 199 | Costa Rica | Americas | 4% | Reduced Rate | Tourism (Jul 2021 to Jun 2022; then rise to 8% Jul 2022 to Jun 2023l then 8%) |
| 200 | Croatia | Europe | 25% | Standard Rate | |
| 201 | Croatia | Europe | 13% | Reduced Rate | Most foodstuffs; domestic electricity; hotels etc; concerts; restaurants and cafes; Heating (since 1 Apr 2022) |
| 202 | Croatia | Europe | 5% | Reduced Rate | Some foodstuffs (bread, milk and infant formula); books and magazines; cinema; water collection; pharmaceutical ; some medical equipment |
| 203 | Croatia | Europe | Zero-rated | Exports; Intra-community and international transport (excluding road and rail) | |
| 204 | Croatia | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 205 | Cuba | Americas | 10% | Sales Tax | |
| 206 | Curacao | Americas | 6% | Standard Rate | |
| 207 | Curacao | Americas | 7% | Higher Rate | Hotels; insurance |
| 208 | Curacao | Americas | 9% | Higher Rate | Luxuries; motor vehicles; alcohol; tobacco; cinemas; gambling; fast food; mobile food; hospitality services |
| 209 | Curacao | Americas | 0% | Exempt | Real estates; power and water; medical; basic foodstuffs; and other |
| 210 | Cyprus | Europe | 19% | Standard Rate | Since 13 Jan 2014 |
| 211 | Cyprus | Europe | 9% | Reduced Rate | Domestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes |
| 212 | Cyprus | Europe | 5% | Reduced Rate | Foodstuffs; non-alcoholic beverages; water; pharmaceutical products; medical equipment; children’s car seats; passenger transport; cinema theatre sporting events |
| 213 | Cyprus | Europe | Zero-rated | Exports; supply boats aircraft; Intra-community and international transport; goods purchased on international flights | |
| 214 | Cyprus | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 215 | Czech Republic | Europe | 21% | Standard Rate | Since Jan 2013 |
| 216 | Czech Republic | Europe | 12% | Reduced Rate | Since 2024: Foodstuffs; non-alcoholic drinks; take away food; certain medical; certain passenger trans; newspaper; hotels; restaurants; cultural; rail amusement parks; social housing; medical |
| 217 | Czech Republic | Europe | 10% | Reduced Rate | Withdrawn Dec 2023 |
| 218 | Czech Republic | Europe | 0% | Zero-rated | Intra-community and international transport; books (Jan 2024) |
| 219 | Czech Republic | Europe | 0% | Exempt | Financial services; public postal; public medical; books and related; public welfare; public education; public broadcasting; gambling; immovable property |
| 220 | Denmark | Europe | 25% | Standard Rate | Since Jan 1992 |
| 221 | Denmark | Europe | 0% | Zero-rated | Newspapers and journals, including e-books; onboard catering; intra-community and international transport |
| 222 | Denmark | Europe | 0% | Exempt | Cinema, theatre cultural etc; passenger transport; Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 223 | Djibouti | Africa | 10% | Sales Tax | Since January 2015 |
| 224 | Djibouti | Africa | 0% | Zero-rated | International transport; exports |
| 225 | Djibouti | Africa | 0% | Exempt | Newspapers; financial services; medical; education; cultural activities; immovable property |
| 226 | Dominica | Americas | 15% | Standard Rate | |
| 227 | Dominica | Americas | 10% | Reduced Rate | Hotel services |
| 228 | Dominica | Americas | 0% | Exempt | Medical, educational; financial services; certain land; financial services; international transport; and more |
| 229 | Dominican Republic | Americas | 18% | Standard Rate | |
| 230 | Dominican Republic | Americas | 16% | Reduced Rate | Basic foodstuff |
| 231 | Dominican Republic | Americas | 0% | Zero-rated | Exports |
| 232 | Dominican Republic | Americas | 0% | Exempt | Financial services; intangible assets; books; education; health; power; medicines; primary goods (foodstuffs) |
| 233 | Ecuador | South America | 15% | Standard Rate | 12% prior to April 2024 |
| 234 | Ecuador | South America | 0% | Zero-rated | Rental property; some foodstuffs; health; certain financial services; dwellings for rent; newspapers and books; domestic power and water; medical supplies |
| 235 | Ecuador | South America | 0% | Exempt | Public services; tourism packages; exports; real estates rental; charities; certain financial services and corporate finance activities |
| 236 | Egypt | Africa | 14% | Standard Rate | Since 1 July 2017 (certain 'table' supplies subject to various discounts) |
| 237 | Egypt | Africa | 5% | Reduced Rate | Agriculture supplies; certain consulting; certain foodstuffs; manufacturing equipment; |
| 238 | Egypt | Africa | 0% | Zero-rated | Exports |
| 239 | Egypt | Africa | 0% | Exempt | Financial services; medical; real estate transactions; advertising; crude oil; land and dwellings; children processed foodstuffs; education; health; medicines |
| 240 | El Salvador | Americas | 13% | Standard Rate | |
| 241 | El Salvador | Americas | 0% | Zero-rated | Exports |
| 242 | El Salvador | Americas | 0% | Exempt | Education; health; financial services; dwellings rentals; public transport; approved cultural activities; and other |
| 243 | Equatorial Guinea | Africa | 15% | Standard Rate | |
| 244 | Equatorial Guinea | Africa | 6% | Reduced Rate | Basic foodstuffs; educational books |
| 245 | Equatorial Guinea | Africa | 0% | Zero-rated | Exports |
| 246 | Equatorial Guinea | Africa | 0% | Exempt | Medical; social good; certain imports; basic foodstuffs; immovable property; education; books and newspapers; certain financial services |
| 247 | Eritrea | Africa | 5% to 12% | Standard Rate | Sales Tax |
| 248 | Eritrea | Africa | 0% | Exempt | Education; transport; Basic foodstuffs; electricity; education; financial services; certain machinery and parts; medical; |
| 249 | Estonia | Europe | 24% | Standard Rate | Since July 2025 |
| 250 | Estonia | Europe | 9% | Reduced Rate | Certain pharmaceutical; medical equipment; books and e-books; newspapers and periodicals; hotel accommodation; press publications |
| 251 | Estonia | Europe | 0% | Zero-rated | Intra-community and international transport |
| 252 | Estonia | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property |
| 253 | Eswatini (Swaziland) | Africa | 15% | Standard Rate | Since 1 August 2018 |
| 254 | Eswatini (Swaziland) | Africa | 0% | Zero-rated | Exports; international transport; basic foodstuffs; petrol and paraffin; medicines; education books; certain agricultural supplies |
| 255 | Eswatini (Swaziland) | Africa | 0% | Exempt | Financial services; land; gambling; water; charities; postal; dwellings; education; health; welfare |
| 256 | Ethiopia | Africa | 15% | Standard Rate | |
| 257 | Ethiopia | Africa | 0% | Zero-rated | Exports; international transport; gold |
| 258 | Ethiopia | Africa | 0% | Exempt | Financial services; books and similar; basic foodstuffs; fuel gas; electricity; postal; medicine; dwellings; education; |
| 259 | Fiji | Asia | 9% | Withdrawn 1 Aug 2023. In place since January 2016 | |
| 260 | Fiji | Asia | 12.5% | Standard rate | Since 1 Aug 2025 |
| 261 | Fiji | Asia | 0% | Zero-rated | Basic foodstuffs; medicines |
| 262 | Fiji | Asia | 0% | Exempt | Financial services; gambling; charities; dwellings rental; educations; and more |
| 263 | Finland | Europe | 25.5% | Standard Rate | Since 1 Sept 2024 (24% before) |
| 264 | Finland | Europe | 13.5 since Jan 2026 | Reduced Rate | Foodstuffs; books; public trans; Children nappies; cinema; pharma; agri supplies; restaurants and catering; soft drinks; take away food; Hotel; Cultural & Sporting; flowers and plants for food production |
| 265 | Finland | Europe | 10% | Reduced Rate | Newspapers; Journals; Broadcasting |
| 266 | Finland | Europe | 0% | Zero-rated | Export; intra-community and international transport; exports |
| 267 | Finland | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; immovable property |
| 268 | France | Europe | 20% | Standard Rate | Since 1 Jan 2014 |
| 269 | France | Europe | 10% | Reduced Rate | Some foodstuffs; non-alcoholic beverages; hotels; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services |
| 270 | France | Europe | 5.50% | Reduced Rate | Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; domestic solar; books; e-books; admission to cultural events; social housing; |
| 271 | France | Europe | 2.10% | Super reduced | Some pharmaceutical products; newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff |
| 272 | France | Europe | Zero-rated | Intra-community and international transport; exports | |
| 273 | France | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 274 | French Guiana | South America | - | No VAT | |
| 275 | French Polynesia | Asia | 16% | Standard Rate | |
| 276 | French Polynesia | Asia | 13% | Reduced Rate | Services |
| 277 | French Polynesia | Asia | 5% | Reduced Rate | Various services; imports |
| 278 | French Polynesia | Asia | 0% | Exempt | Financial services; medicines and medical; books; water |
| 279 | Gabon | Africa | 18% | Standard Rate | |
| 280 | Gabon | Africa | 10% | Reduced Rate | Certain basic foodstuffs; IT; water |
| 281 | Gabon | Africa | 5% | Reduced Rate | Cement products and services |
| 282 | Gabon | Africa | 0% | Zero-rated | International transport; exports |
| 283 | Gabon | Africa | 0% | Exempt | Gambling; financial services; charities; medical; construction; rail; education; and more |
| 284 | Gambia | Africa | 15% | Standard Rate | Since 1 January 2013 |
| 285 | Gambia | Africa | 0% | Zero-rated | Immovable property; exports; international travel; and gold. |
| 286 | Gambia | Africa | 0% | Exempt | Financial services; education; medical; medicines; basic foodstuffs; certain tourist services; domestic electricity and water; certain agricultural supplies; and others. |
| 287 | Georgia | Europe | 18% | Standard Rate | |
| 288 | Georgia | Europe | 0% | Zero-rated | Exports; international travel; books and e-books; tourist services; and others |
| 289 | Georgia | Europe | 0% | Exempt | Medicines; land; financial services; education; medical; gambling; baby products; |
| 290 | Germany | Europe | 19% | Standard Rate | Since Jan 2007 (temp COVID-19 cut to 16% for 6 months to 31 Dec 2020) |
| 291 | Germany | Europe | 7% | Reduced Rate | Some foodstuffs; food by hospitality; hotel accom; art work; water (ex bottled water); welfare; certain; some domestic passenger transport; intra-community & inter passenger transport road, rail & water transportation; newspapers & books; |
| 292 | Germany | Europe | 0% | Zero-rated | Intra-community and international transport (excluding road and rail and some inland waterways transport) |
| 293 | Germany | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 294 | Germany | Europe | 7% | TEMPORARY Reduced Rate | Restaurant services from 19% between Jul 2020 and 31 Dec 2023 |
| 295 | Ghana | Africa | 20% | Standard Rate | 1 Jan 2026: 15% VAT; 2.5% GETFund; 2.5% NHILevy |
| 296 | Ghana | Africa | 5% | Reduced Rate | WITHDRAWN Jan 2026 Health (NHIL) & Education (GETFL) Levy added to VAT |
| 297 | Ghana | Africa | 3% | Reduced Rate | Flat rate scheme |
| 298 | Ghana | Africa | 1% | COVID Health Levy (CHRL) | WITHDRAWN Jan 2026; Since May 2021 (CHRL) added to VAT |
| 299 | Ghana | Africa | 0% | Zero-rated | Exports; land; intellectual property; and others |
| 300 | Ghana | Africa | 0% | Exempt | Medical; dwellings; rude oil; livestock; financial services; agricultural; water; domestic electricity; postal; and others |
| 301 | Gibraltar | Europe | 15% (10 April 2026) | Transaction Tax | Imported and locally manufactured goods |
| 302 | Greece | Europe | 24% | Standard Rate | Since 1 June 2016 |
| 303 | Greece | Europe | 13% | Reduced Rate | Most foodstuffs; hotels; passenger transport; take away food non-alcohol drinks; taxis; water; pharmaceutical; medical equipment; agricultural supplies; domestic care; art imports; zoo; gym & dance |
| 304 | Greece | Europe | 6% | Reduced Rate | Some pharmaceutical products; cinema; books and e-books; newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating |
| 305 | Greece | Europe | Zero-rated | Expoerts; intra-community and international air and sea transport | |
| 306 | Greece | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 307 | Greece | Europe | 13% | TEMPORARY Reduced Rate | Cut from 24% 30 Jun 2020 till 30 Jun 2024: takeaway coffee; transport; non-alcoholic drinks; and tourism packages. |
| 308 | Greenland | Europe | - | - | No VAT |
| 309 | Grenada | Americas | 15% | Standard Rate | |
| 310 | Guadeloupe - France | Americas | 8.50% | Standard Rate | |
| 311 | Guadeloupe - France | Americas | 2.10% | Reduced Rate | Basic products |
| 312 | Guadeloupe - France | Americas | 1.05% | Reduced Rate | Newspapers |
| 313 | Guadeloupe - France | Americas | 0% | Exempt | Financial services; exports; international transport; petroleum supplies and imports; tourism-related imports; certain agricultural imports; tourism non-cash spend |
| 314 | Guam - US | Asia | 2% | Gross Receipts Tax | |
| 315 | Guatemala | South America | 12% | Standard Rate | |
| 316 | Guatemala | South America | 5% | Reduced Rate | Flat rate scheme for small taxpayers |
| 317 | Guatemala | South America | 0% | Zero-rated | Exports |
| 318 | Guatemala | South America | 0% | Exempt | Financial services; charities; certain imports; limited immovable property; education |
| 319 | Guernsey | Europe | - | - | No VAT |
| 320 | Guinea | Africa | 18% | Standard Rate | |
| 321 | Guinea | Africa | 0% | Zero-rated | Exports; international transport |
| 322 | Guinea | Africa | 0% | Exempt | Financial services; education; medical; culture; gas; foodstuff basics; imported vehicles; certain immovable property; pharmaceutical; books |
| 323 | Guinea-Bissau | Africa | 15% | Standard Rate | 15% Sales Tax prior to 1 Jan 2023 |
| 324 | Guinea-Bissau | Africa | 10% | Reduced Rate | Imports and sales: basic foodstuffs; agriculture supplies; restaurant supplies; newspapers; advisory |
| 325 | Guinea-Bissau | Africa | 15% | Reduced Rate | Electricity; water |
| 326 | Guinea-Bissau | Africa | 0% | Nil-rated | Exports; international transport; medicines |
| 327 | Guinea-Bissau | Africa | 0% | Exempt | Passenger vehicles; entertainment |
| 328 | Guyana | South America | 14% | Standard Rate | |
| 329 | Guyana | South America | 0% | Zero-rated | Exports; medical; public education and water; other |
| 330 | Guyana | South America | 0% | Exempt | Financial services; international transport; gas; education; certain accommodation |
| 331 | Haiti | Americas | 10% | Sales Tax | |
| 332 | Honduras | Americas | 15% | Standard Rate | Sales Tax |
| 333 | Honduras | Americas | 18% | Higher rate | Alcohol; Tobacco |
| 334 | Honduras | Americas | 0% | Zero-rated | Exports |
| 335 | Honduras | Americas | 0% | Exempt | Pharmaceuticals; basic foodstuffs; education; financial services; domestic electricity; international transport; livestock; books and journals; petrol and other fuels |
| 336 | Hong Kong - China | Asia | - | - | No VAT |
| 337 | Hungary | Europe | 27% | Standard Rate | Since 1 January 2012 |
| 338 | Hungary | Europe | 18% | Reduced Rate | Certain foodstuffs; some take away food; admission to certain open-air concerts |
| 339 | Hungary | Europe | 5% | Reduced Rate | Hotels; Certain foodstuffs; medicine; internet access; pharmaceutical products; books newspapers and periodicals and e-versions; some social housing; district heating; |
| 340 | Hungary | Europe | Zero-rated | Exports; intra-community and international transport | |
| 341 | Hungary | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 342 | Hungary | Europe | 5% | TEMPORARY Reduced Rate | New built houses/dwellings reduced from 27% between Jan 2020 and 31 Dec 2022 |
| 343 | Hungary | Europe | 5% | TEMPORARY Reduced Rate | Take-away food and drinks reduced from 18% from 14 Nov 2020 until TBC |
| 344 | Iceland | Europe | 24% | Standard Rate | |
| 345 | Iceland | Europe | 11% | Reduced Rate | Hotels; passenger transport; newspapers, books and electronic versions; TV and radio licenses; |
| 346 | Iceland | Europe | 0% | Zero-rated | Export; international transport; goods used on board international travel; other |
| 347 | Iceland | Europe | 0% | Exempt | Education; social services; gambling; financial services; lease dwellings; public transport; post; medical; real estate; |
| 348 | Iceland | Europe | - | TEMPORARY Reduced Rate | 60% to 100% refund of labour VAT element of construction services between 1 Jan and 31 Dec 2021 |
| 349 | India | Asia | 18% | Standard Rate | main rate applying to over 450 defined goods and services, including luxury restaurants and hotels |
| 350 | India | Asia | 12% withdrawn 22nd Sept 2025 | Standard Rate | |
| 351 | India | Asia | 5% | Reduced Rate | passenger air travel; construction of dwellings; restaurants |
| 352 | India | Asia | 28% withdrawn 22nd Sept 2025 | Higher rate | |
| 353 | India | Asia | 0% | Zero-rated | Exports; Basic foodstuff; Low-cost accomodation services; Newspapers and books; |
| 354 | Indonesia | Asia | 12% (since 1 Jan 2025) | Standard Rate | |
| 355 | Indonesia | Asia | 0% | Zero-rated | Exports |
| 356 | Indonesia | Asia | 0% | Exempt | Medical; financial services; education; hotel services; public transport; domestic power; livestock; medical; agriculture; books |
| 357 | Iran | Asia | 9% | Standard Rate | 6% VAT plus 3% levy on goods and services |
| 358 | Iraq | Asia | - | - | No VAT. There is a limited Sales Tax on air tickets, mobile phones and card, cars |
| 359 | Ireland | Europe | 23% | Standard Rate | Since Jan 2012. Temporarily reduced to 21% between 1 Sep 2020 and 28 Feb 2021 |
| 360 | Ireland | Europe | 13.50% | Reduced Rate | Hotels; cinema, concert, sport, concert; certain foodstuffs; pharmaceutical; kid car seat; social housing; renovation dwellings; cleaning households; some agricultural supplies; medical care; domestic waste; |
| 361 | Ireland | Europe | 13.50% | Parking rate | Fuel for power; Non residential property; tour guide; car repairs; jockey services; driving tuition |
| 362 | Ireland | Europe | 9% | Reduced Rate | Restaurants, catering, hairdressing (since Jul 2026); certain foodstuffs; newspaper; periodicals; books and e-books; certain construction; restaurant and cafe test |
| 363 | Ireland | Europe | 4.80% | Super reduced | Livestock intended for use in the preparation of foodstuffs; some agricultural supplies |
| 364 | Ireland | Europe | 0% | Zero-rated | Most foodstuffs; animal feed; books & ebooks; medicines; Export; intra-community supplies; children clothing; certain repairs |
| 365 | Ireland | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 366 | Ireland | Europe | 9% (now ended) | TEMPORARY Reduced Rate (Nov 2020 till 31 Aug 2023) | Hotels; restaurants and catering; cinema, concert, sport, concert admission down from 13.5% |
| 367 | Isle of Man | Europe | 20% | Standard Rate | |
| 368 | Israel | Middle East | 18% | Standard Rate | 17% until 31 Dec 2024 |
| 369 | Israel | Middle East | Zero-rated | Exports; some foodstuffs; tourism | |
| 370 | Israel | Middle East | Exempt | Financial Services; Real Estate | |
| 371 | Italy | Europe | 22% | Standard Rate | Since 1 Oct 2013 |
| 372 | Italy | Europe | 10% | Reduced Rate | Most foodstuffs; restaurants and cafes; hotels; water; theatre; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work |
| 373 | Italy | Europe | 5% | Reduced Rate | Some foodstuffs; some social services; art and collectables; child foods; feminine hygiene products certain passenger transport |
| 374 | Italy | Europe | 4% | Super reduced | Some foodstuffs; certain medical equipment; books; newspapers and some periodicals; e-books; online journals newspapers; TV licence; social housing; medical; some agricultural |
| 375 | Italy | Europe | Zero-rated | Export; Intra-community and international transport | |
| 376 | Italy | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 377 | Ivory Coast | Africa | 18% | Standard Rate | |
| 378 | Ivory Coast | Africa | 21.31% | Higher rate | Tobacco and cigarettes |
| 379 | Ivory Coast | Africa | 9% | Reduced Rate | Some basic foodstuffs; petrol products; and others |
| 380 | Ivory Coast | Africa | 0% | Exempt | Certain financial services; health; certain tourism; medical; certain oils; books and newspapers; medical; health; certain oil and extractive sectors; construction |
| 381 | Ivory Coast | Africa | 0% | Zero-rated | Exports |
| 382 | Jamaica | Americas | 15% | Standard Rate | General Consumption Tax. Since 1 April 2020 when cut from 16.5% |
| 383 | Jamaica | Americas | 25% | Higher rate | Telephony services |
| 384 | Jamaica | Americas | 10% | Reduced Rate | Hotel and certain tourism services |
| 385 | Jamaica | Americas | 0% | Zero-rated | Agriculture supplies |
| 386 | Jamaica | Americas | 100% | Exempt | Basic foodstuffs; financial services; public transport |
| 387 | Japan | Asia | 10% | Standard Rate | Consumption Tax (since 1 Oct 2019). National Tax 7.8% plus Local Tax 2.2% |
| 388 | Japan | Asia | 8% | Reduced Rate | Consumption Tax: Basic foodstuffs; newspapers (since 1 Oct 2019). National Tax 6.24% plus Local Tax 1.76% |
| 389 | Japan | Asia | 0% | Zero-rated | Exports; international transport |
| 390 | Jersey | Europe | 5% | Standard Rate | GST Goods & Services Tax |
| 391 | Jersey | Europe | Zero-rated | Exports; medicines; residential homes | |
| 392 | Jordan | Middle East | 16% | Standard Rate | General Sales Tax (GST) |
| 393 | Jordan | Middle East | 10% | Reduced Rate | Livestock; cheese |
| 394 | Kazakhstan | Asia | 16% | Standard Rate | 12% prior to 1 January 2026 |
| 395 | Kazakhstan | Asia | 0% | Zero-rated | Exports; international transport; others |
| 396 | Kazakhstan | Asia | 0% | Exempt | Financial services; education; land and housing |
| 397 | Kenya | Africa | 16% | Standard Rate | |
| 398 | Kenya | Africa | 3% | Turnover Tax | Small enterprise flat rate |
| 399 | Kenya | Africa | 0% | Zero-rated | Exports; passenger transport; certain basic foodstuffs; others |
| 400 | Kenya | Africa | 0% | Exempt | Financial services; agriculture; livestock; education; residential housing; land; medical; betting; certain tourism; others |
| 401 | Kiribati | Asia | 12.5% | Standard Rate | Sales Tax |
| 402 | Kosovo | Europe | 18% | Standard Rate | |
| 403 | Kosovo | Europe | 8% | Reduced Rate | Grains; books and publications; computer equipment; medicines; electricity; water; others |
| 404 | Kuwait | Middle East | No VAT | ||
| 405 | Kyrgyzstan | Asia | 12% | Standard Rate | |
| 406 | Laos | Asia | 10% | Standard Rate | Increased from 7% Mar 2024 |
| 407 | Latvia | Europe | 21% | Standard Rate | Since 1 July 2012 |
| 408 | Latvia | Europe | 12% | Reduced Rate | Food products for infants; concerts; pharmaceutical; medical; domestic passenger transport; books e-books; newspaper and periodicals; hotel accommodation; district heating |
| 409 | Latvia | Europe | 5% | Reduced Rate | A range of locally produced vegetables and fruit |
| 410 | Latvia | Europe | Zero-rated | Exports; intra-community and international transport | |
| 411 | Latvia | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 412 | Lebanon | Middle East | 11% | Standard Rate | Rise to 15% pending |
| 413 | Lesotho | Africa | 15% | Standard Rate | |
| 414 | Lesotho | Africa | 12% | Reduced Rate | Telecoms |
| 415 | Lesotho | Africa | 10% | Reduced Rate | Electricity and other public utilities |
| 416 | Lesotho | Africa | Zero-rated | Exports; commodities; land; certain transport and services; basic foodstuffs; agricultural (inputs and livestock); domestic oil; | |
| 417 | Liberia | Africa | 13% since May 2026 | Standard Rate | Goods and Services Tax (GST) |
| 418 | Liberia | Africa | 10% | Higher rate | Hotel accommodation; international travel; gambling and betting |
| 419 | Libya | Africa | - | - | No VAT |
| 420 | Liechtenstein | Europe | 8.1% | Standard Rate | Based on Swiss VAT code and administration |
| 421 | Lithuania | Europe | 21% | Standard Rate | Since 1 September 2009 |
| 422 | Lithuania | Europe | 5% | Reduced Rate | Some domestic passenger transport; district heating; books or journals including e-books; firewood; fruits, berries and vegatables |
| 423 | Lithuania | Europe | 9% | Reduced Rate | District heating |
| 424 | Lithuania | Europe | 0% | Zero-rated | Exports; intra-community and international transport; certain repair to tangible movable property |
| 425 | Lithuania | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 426 | Lithuania | Europe | 9% | TEMPORARY Reduced Rate | 1 Jul 2021 to 31 Dec 2023: Restaurants and cafes (excluding alcoholic drinks); Catering; Accommodation; Sports events and activities Cultural attractions |
| 427 | Luxembourg | Europe | 17% (Temporarily 16% Jan to Dec 2023) | Standard Rate | Since 1 January 2015 |
| 428 | Luxembourg | Europe | 14% (Temporarily 13% Jan to Dec 2023) | Parking rate | Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe cust |
| 429 | Luxembourg | Europe | 8% (Temporarily 7% Jan to Dec 2023) | Reduced Rate | Art; Cleaning households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use |
| 430 | Luxembourg | Europe | 3% | Super reduced | Most foodstuffs; admission cinema theatre sport etc; soft drinks; hotels; books newspapers and magazines inc electronic; children's clothing; water; certain pharmaceutical; certain medical equipment; domestic passenger transport |
| 434 | Luxembourg | Europe | Zero-rated | Exports; intra-community and international transport | |
| 435 | Luxembourg | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 436 | Macau | Asia | - | - | No VAT |
| 437 | Macedonia | Europe | 18% | Standard Rate | |
| 438 | Macedonia | Europe | 10% | Reduced Rate (since Jan 2021) | Restaurants |
| 439 | Macedonia | Europe | 5% | Reduced Rate | Publications; most foodstuffs, water; computers; passenger transport; pharmaceutical and medical devices; |
| 440 | Macedonia | Europe | 0% | Zero-rated | Exports; International passenger travel |
| 441 | Macedonia | Europe | 0% | Exempt | Financial services; gambling; education; dwellings; public postal; health |
| 442 | Madagascar | Africa | 20% | Standard Rate | |
| 443 | Madeira - Portugal | Africa | 12% | Reduced Rate | Certain foods; wine; agri supplies; restaurants |
| 444 | Madeira - Portugal | Africa | 22% | Standard Rate | |
| 445 | Madeira - Portugal | Africa | 5% | Reduced Rate | Basic foods; Books; Pharmaceuticals; hotels; passenger transport; agricultural supplies |
| 446 | Malawi | Africa | 17.5% | Standard Rate | Since 1 January 2026 |
| 447 | Malaysia | Asia | 10% | Standard Rate | Goods - Sales Tax |
| 448 | Malaysia | Asia | 8% | Standard Rate | Services - Service Tax. (6% before 1 Mar 2024) |
| 449 | Malaysia | Asia | 5% | Reduced Rate | Goods - Sales Tax - Basic foodstuff; construction supplies; telecoms and IT; oil |
| 450 | Malaysia | Asia | 0% | Exempt | Basic foodstuffs; motor vehicles; |
| 451 | Maldives | Asia | 8% | Standard Rate | Goods and Services Tax (GST) 6% prior to 1 Jan 2023 |
| 452 | Mali | Africa | 18% | Standard Rate | |
| 453 | Mali | Africa | 5% | Reduced Rate | IT capital equipment |
| 454 | Malta | Europe | 18% | Standard Rate | Since 1 January 2004 |
| 455 | Malta | Europe | 7% | Reduced Rate | Hotel accommodation; use of sporting facilities |
| 456 | Malta | Europe | 5% | Reduced Rate | Medical equipment for disabled persons; books newspapers and periodicals - electronic; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services |
| 457 | Malta | Europe | Zero-rated | Most foodstuffs; medicines; cinema culture amusement; live animals for consumption; intra-community and international transport; exports; passenger transport; art; | |
| 458 | Malta | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 459 | Marshall Islands | Pacific | - | - | No VAT |
| 460 | Martinique | Americas | 8.50% | Standard Rate | France overseas region |
| 461 | Martinique | Americas | 2.10% | Reduced Rate | |
| 462 | Martinique | Americas | 1.05% | Reduced Rate | Newspapers |
| 463 | Mauritania | Africa | 16% | Standard Rate | |
| 464 | Mauritania | Africa | 18% | Higher rate | Telecoms services |
| 465 | Mauritius | Africa | 15% | Standard Rate | |
| 466 | Mauritius | Africa | Zero-rated | Basic foodstuff; exports | |
| 467 | Mexico | Americas | 16% | Standard Rate | |
| 468 | Mexico | Americas | Zero-rated | Exports; basic foodstuffs; agriculture materials | |
| 469 | Mexico | Americas | 8% | TEMPORARY Reduced Rate | Northern + Southern border regions until 31 Dec 2024 |
| 470 | Mexico | Americas | 0% | Zero-rated | Exports; basic foodstuffs and milk; medicines |
| 471 | Mexico | Americas | 0% | Exempt | Dwellings construction; books and journals; public transport; some financial services |
| 472 | Moldova | Europe | 20% | Standard Rate | |
| 473 | Moldova | Europe | 12% | Reduced Rate | Hotels, restaurant services (since 1 Jan 2024) |
| 474 | Moldova | Europe | 8% | Reduced Rate | Bread; diary; medicines; certain agricultural supplies and others |
| 475 | Moldova | Europe | 0% | Zero-rated | Exports; transport passengers and freight; public water; power; books, e-books and journals (15 Apr 2022) |
| 476 | Moldova | Europe | 0% | Exempt | Financial services; residential property; land; eduction; foodstuffs; books; and gambling |
| 477 | Monaco | Europe | 20% | Standard Rate | Member of French VAT regime |
| 478 | Monaco | Europe | 10% | Reduced Rate | Some foodstuffs; non-alcoholic beverages; hotels; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services |
| 479 | Monaco | Europe | 5.50% | Reduced Rate | Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing; |
| 480 | Monaco | Europe | 2.10% | Reduced Rate | Some pharmaceutical products; newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff |
| 481 | Monaco | Europe | Zero-rated | Exports | |
| 482 | Mongolia | Asia | 10% | Standard Rate | |
| 483 | Monaco | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 484 | Montenegro | Europe | 21% | Standard Rate | |
| 485 | Montenegro | Europe | 7% | Reduced Rate | Public transport; medicine; basic foodstuffs; medicines; animal food; funeral services; other basics |
| 486 | Montenegro | Europe | 0% | Zero-rated | Exports |
| 487 | Montenegro | Europe | 15% | Reduced Rate | Accommodation; books; other basics |
| 488 | Morocco | Africa | 20% | Standard Rate | |
| 489 | Morocco | Africa | 14% | Reduced Rate | Domestic transport |
| 490 | Morocco | Africa | 10% | Reduced Rate | Financial services; hotel accommodation; cafes; vets; catering; certain dwellings; |
| 491 | Morocco | Africa | 7% | Reduced Rate | Public water and energy |
| 492 | Morocco | Africa | Zero-rated | Exports | |
| 493 | Morocco | Africa | Exempt | Basic foodstuffs; books and newspapers; certain financial services; others | |
| 494 | Mozambique | Africa | 16% | Standard Rate | (17% prior to 1 Jan 2023) |
| 495 | Myanmar | Asia | 5% | Standard Rate | Sales Tax |
| 496 | Namibia | Africa | 15% | Standard Rate | |
| 497 | Nauru | Asia | - | - | No VAT |
| 498 | Nepal | Asia | 13% | Standard Rate | |
| 499 | Netherlands | Europe | 21% | Standard Rate | Since 1 October 2012 |
| 500 | Netherlands | Europe | 9% (since 1 January 2026) | Reduced Rate | cinema theatre cultural sporting admission; books magazines |
| 501 | Netherlands | Europe | Zero-rated | Exports; gold coins; intra-community and international passenger transport by air and sea | |
| 502 | Netherlands | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 503 | Netherlands Antilles | Americas | 8% | Standard Rate | General Expenditure Tax |
| 504 | Netherlands Antilles | Americas | 0% | Zero-rated | Exports |
| 505 | New Caledonia | Asia | 11% | Standard Rate | Taxe Générale à la Consommation TGC since 2016 |
| 506 | New Caledonia | Asia | 22% | Higher Rate | Imported alcohol, sugary drinks, tobacco, vehicles |
| 507 | New Caledonia | Asia | 6% | Reduced Rate | Local services |
| 508 | New Caledonia | Asia | 3% | Reduced Rate | Local production, basic foodstuffs; cinema |
| 510 | New Caledonia | Asia | 0% | Exempt | Gambling; financial services; education; social; medical; books and newspapers; exports; basic foodstuffs |
| 511 | New Caledonia | Asia | Hotel tax | ||
| 512 | New Caledonia | Asia | 1% | Solidarity Tax | On personal services |
| 513 | New Zealand | Asia | 15% | Standard Rate | Goods and Services Tax (GST) |
| 514 | New Zealand | Asia | 9% | Reduced Rate | Hotel accomodation |
| 515 | New Zealand | Asia | Zero-rated | Exports; IP; international transport; land; elected financial services B2B | |
| 516 | New Zealand | Asia | Exempt | Financial services; real estate; charities | |
| 517 | Nicaragua | Americas | 15% | Standard Rate | |
| 518 | Niger | Africa | 19% | Standard Rate | |
| 519 | Niger | Africa | 10% | Reduced Rate | Passenger and goods domestic transport |
| 520 | Nigeria | Africa | 7.50% | Standard Rate | |
| 521 | Nigeria | Africa | Zero-rated | Basic foodstuff; pharmaceutical and medical supplies; exports; post; education; financial services; residential rents; books and newspapers | |
| 522 | Niue | Asia | 12.5% | Standard Rate | Consumption Tax |
| 523 | North Korea | Asia | 15% | Standard Rate | Turnover Tax |
| 524 | Norway | Europe | 25% | Standard Rate | |
| 525 | Norway | Europe | 15% | Reduced Rate | Foodstuffs |
| 526 | Norway | Europe | 11% | Reduced Rate | Fish |
| 527 | Norway | Europe | 12% | Reduced Rate | See TEMPORARY Reduced Rate. Cultural and sporting events; cinemas; public transport; hotel and accommodation; |
| 528 | Norway | Europe | 0% | Zero-rated | Books and newspapers plus electronic versions; exports; international travel |
| 529 | Norway | Europe | 0% | Exempt | Financial services; Land and buildings; education; certain medical |
| 530 | Norway | Europe | 6% | TEMPORARY Reduced Rate | Between 1 Apr 2020 and 30 Sep 2021: passenger transport, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks and experience centres, among other things. |
| 531 | Oman | Middle East | 5% | Standard Rate | Since 6 April 2021 |
| 532 | Oman | Middle East | O% | Zero-rated | Exports; basic foodstuffs; investment gold; medical and pharma; |
| 533 | Oman | Middle East | Exempt | Financial services; medical and health; immovable property; medication; education; healthcare; some financial services; charities | |
| 534 | Pakistan | Asia | 18% (since 15 Feb 2023) | Standard Rate - Sales Tax | Goods, plus 1% on non-business customers |
| 535 | Pakistan | Asia | 18% (since 15 Feb 2023) | Standard Rate - Sales Tax | Services - Telecoms; Banking; contstruction |
| 536 | Pakistan | Asia | 15% | Standard Rate - Sales Tax | Services - Adverstising; consulting; events |
| 537 | Pakistan | Asia | 13% | Standard Rate - Sales Tax | Services - Hospitality; contract employment |
| 538 | Pakistan | Asia | Zero-rated | Exports | |
| 539 | Pakistan | Asia | Exempt | Books and journals; agriculture; medical and pharmaceuticals | |
| 540 | Palau | Asia | 10% | Standard Rate | Goods & Services Tax (10% sales tax prior to 1 Jan 2023) |
| 541 | Panama | South America | 7% | Standard Rate | |
| 542 | Panama | South America | 15% | Higher rate | Tobacco |
| 543 | Panama | South America | 10% | Higher Rate 2 | Hotel acomodation; alcohol |
| 544 | Panama | South America | 0% | Zero-rated | - |
| 545 | Panama | South America | 0% | Exempt | Financial services; medical; public mail; exports; oil; property leasing; various agriculture supplies; newspapers; pharmaceutical; |
| 546 | Papua New Guinea | Asia | 10% | Standard Rate | Goods & Services Tax |
| 547 | Paraguay | South America | 10% | Standard Rate | |
| 548 | Paraguay | South America | 5% | Reduced Rate | Basic foodstuff; real estate; financial services |
| 549 | Peru | South America | 18% | Standard Rate | 16% VAT; 2% IPM |
| 550 | Philippines | Asia | 12% | Standard Rate | |
| 551 | Philippines | Asia | 18% | Higher rate | Bars; night clubs |
| 552 | Philippines | Asia | 0% | Zero-rated | Exports; passenger transport; international transport |
| 553 | Poland | Europe | 23% | Standard Rate | Since 1 January 2011 |
| 554 | Poland | Europe | 8% | Reduced Rate | Some foodstuffs; cosmetic services; books & magazines inc electronic; restaurants cafe (ex beverages); hotels etc; entrance cinema, sport, theatre etc; broadcast; art; and other |
| 555 | Poland | Europe | 5% | Reduced Rate | Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic |
| 556 | Poland | Europe | 0% | Zero-rated | Export; Intra-community and international passenger transport ; certain foodstuffs; services supplied during international transport |
| 557 | Poland | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 558 | Portugal | Europe | 23% | Standard Rate | Since Jan 2011 |
| 559 | Portugal | Europe | 13% | Reduced Rate | Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation |
| 560 | Portugal | Europe | 13% | Parking rate | Wine; agriculture tools; diesel for agriculture |
| 561 | Portugal | Europe | 6% | Reduced Rate | Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licenc |
| 562 | Portugal | Europe | 0% | Zero-rated | Intra-community and international passenger transport |
| 563 | Portugal | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 564 | Puerto Rico | Americas | 11.5% | Standard Rate | 10.5% State Tax plus 1% Municipal Tax |
| 565 | Puerto Rico | Americas | 4% | Reduced Rate | Professional services |
| 566 | Qatar | Middle East | No VAT | ||
| 570 | Réunion | Asia | 8.50% | Standard Rate | |
| 571 | Réunion | Asia | 2.10% | Reduced Rate | |
| 572 | Réunion | Asia | 1.05% | Reduced Rate | Newspapers |
| 573 | Romania | Europe | 21% | Standard Rate | Since 1 August 2025 (previously 19%) |
| 574 | Romania | Europe | 11% | Reduced Rate | 1 Aug 2025: medicine; hotels; basic food; books; cultural admissions; restaurant services; water; thermal energy |
| 575 | Romania | Europe | 9% | Reduced Rate | Until 1 Aug 2026 homes under 600,000 lei |
| 576 | Romania | Europe | Zero-rated | Exports; intra-community and international passenger transport | |
| 577 | Romania | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 578 | Russia | Europe | 22% | Standard Rate | Since 1 Jan 2026 |
| 579 | Russia | Europe | 10% | Reduced Rate | Basic foodstuffs; children's clothing; books and periodicals; medical public water; medicine |
| 580 | Russia | Europe | 0% | Zero-rated | Exports; certain rail; foreign passenger |
| 581 | Russia | Europe | 0% | Exempt | Financial services; public transport; land; land; gambling; |
| 582 | Russia | Europe | 16.67% | Reduced Rate | Digital services |
| 583 | Rwanda | Africa | 18% | Standard Rate | |
| 584 | Samoa | Asia | 15% | Standard Rate | |
| 585 | San Marino | Europe | No VAT | ||
| 586 | São Tomé and Príncipe | Africa | 5% | Standard Rate | Consumption Tax withdrawn 31 May 2023 |
| 587 | São Tomé and Príncipe | Africa | 0% | Zero-rated | Exports |
| 588 | São Tomé and Príncipe | Africa | 0% | Exempt | Medical; exports; industrial alcohol |
| 589 | Saudi Arabia | Middle East | 15% | Standard Rate | |
| 590 | Saudi Arabia | Middle East | Zero-rated | Exports; international transports; Medicines and equipment | |
| 591 | Senegal | Africa | 18% | Standard Rate | |
| 592 | Serbia | Europe | 20% | Standard Rate | |
| 593 | Serbia | Europe | 10% | Reduced Rate | Basic foodstuffs; live and cultural entrance fees; books |
| 594 | Seychelles | Asia | 15% | Standard Rate | Only for businesses about SR5m sales |
| 595 | Sierra Leone | Africa | 15% | Standard Rate | |
| 596 | Singapore | Asia | 9% | Standard Rate | 8% prior to 1 Jan 2024 |
| 597 | Singapore | Asia | Reduced Rate | Exports | |
| 598 | Slovakia | Europe | 23% | Standard Rate | Since 1 January 2025 |
| 599 | Slovakia | Europe | 10% | Reduced Rate | Withdrawn 31 Dec 2024 |
| 600 | Slovakia | Europe | Zero-rated | Exports; Intra-community supplies; and international passenger transport | |
| 601 | Slovakia | Europe | Exempt | Cultural services; financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 602 | Slovenia | Europe | 22% | Standard Rate | Since 1 July 2013 |
| 603 | Slovenia | Europe | 9.50% | Reduced Rate | Foodstuffs; water; hotel etc; pharmaceutical products; art; medical equipment for disabled persons; domestic passenger transport; books newspapers and periodicals inc electronic; cultural events and theme parks; writers composers; social housing |
| 604 | Slovenia | Europe | 5% | Reduced Rate | Books, publications including electronic |
| 605 | Slovenia | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property; cultural services | |
| 606 | Slovenia | Europe | Zero-rated | Intra-community supplies; and international transport (excluding road transport) | |
| 607 | Solomon Island | Asia | 15% | Standard rate | Sales Tax on Goods - imports |
| 608 | Solomon Island | Asia | 10% | Standard rate | Sales Tax on Goods - domestic produced |
| 609 | Solomon Island | Asia | 0% | Exempt | Education; medical; Others; exports |
| 612 | Somalia | Africa | 5% | Standard Rate | Goods & Services Tax |
| 613 | South Africa | Africa | 15% | Standard Rate | |
| 614 | South Africa | Africa | Zero-rated | Exports; agriculture supplies; financial services; public transport; medical supplies | |
| 615 | South Korea | Asia | 10% | Standard Rate | |
| 616 | South Korea | Asia | Zero-rated | Exports; financial services | |
| 617 | South Sudan | Africa | 15% | Standard Rate | Sales Tax |
| 618 | Spain | Europe | 21% | Standard Rate | Since 1 Sept 2012 |
| 619 | Spain | Europe | 10% | Reduced Rate | Most foodstuffs; restaurant and hospitality; artwork; water; hotels; entrance culture, theatre, cinema, sport etc; certain pharma; medical equipment; domestic passenger transport; some social housing; some renovati |
| 620 | Spain | Europe | 4% | Super reduced | Basic foodstuffs; Books, newspapers, journals & electronic; social services; medicines; and other |
| 621 | Spain | Europe | Zero-rated | Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea | |
| 622 | Spain | Europe | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property | |
| 623 | Spain | Europe | 10% | TEMPORARY Reduced Rate | Between 1 Jan and 31 Mar 2024: Domestic electricity for certain customers |
| 624 | Sri Lanka | Asia | 18% (since January 2024) | Standard Rate | |
| 625 | St Kitts and Nevis | Americas | 17% | Standard Rate | |
| 626 | St Lucia | Americas | 12.5% | Standard Rate | |
| 627 | St Lucia | Americas | 10% | Reduced Rate | Hotel services |
| 628 | St Martin | Americas | 5% | Standard Rate | |
| 629 | Sudan | Africa | 17% | Standard Rate | |
| 630 | Suriname | Americas | 10% | Standard Rate | 10% sales tax prior to 1 Jan 2023 - Goods |
| 631 | Suriname | Americas | 10% | Standard Rate | 8% sales tax prior to 1 Jan 2023 - Services |
| 632 | Sweden | Europe | 25% | Standard Rate | |
| 633 | Sweden | Europe | 12% | Reduced Rate | Most foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation etc; restaurant and catering services; some works of art, collectors items and antiques |
| 634 | Sweden | Europe | 6% | Reduced Rate | Domestic passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities |
| 635 | Sweden | Europe | 0% | Zero-rated | Exports; medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community supplies; and international passenger transport |
| 636 | Sweden | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property; pharmaceutical supplies |
| 637 | Switzerland | Europe | 8.1% | Standard Rate | 7.7% before 2024 |
| 638 | Switzerland | Europe | 3.8% | Reduced Rate | Hotel accommodation; 3.7% prior to 2024 |
| 639 | Switzerland | Europe | 2.6% | Reduced Rate | Hostpitality (outside out of hotels); Menstrual hygiene products; books newspapers and journals inc electronic; public water; medicines |
| 640 | Switzerland | Europe | Zero-rated | Exports; investment gold | |
| 641 | Switzerland | Europe | 0% | Exempt | Financial services; health; education; real estate; gambling |
| 642 | Syria | Middle East | No VAT | ||
| 643 | Taiwan | Asia | 5% | Standard Rate | |
| 644 | Taiwan | Asia | Zero-rated | Exports | |
| 645 | Taiwan | Asia | Exempt | Basic foodstuffs; certain financial services | |
| 647 | Tanzania | Africa | 18% | Standard Rate | |
| 648 | Thailand | Asia | 7% | Standard Rate | |
| 649 | Thailand | Asia | 0% | Exempt | Agricultural; domestic transport; health; education; immovable property; cultural; other |
| 650 | Timor-Leste | Asia | 5% | Standard Rate | Services Tax |
| 651 | Timor-Leste | Asia | 2.5% | Reduced Rate | Goods import tax |
| 652 | Togo | Africa | 18% | Standard Rate | |
| 653 | Tonga | Asia | 15% | Standard Rate | Consumption Tax |
| 654 | Trinidad & Tobago | Africa | 12.5% | Standard Rate | |
| 656 | Tunisia | Africa | 19% | Standard Rate | |
| 657 | Tunisia | Africa | 13% | Reduced Rate | Financial services |
| 658 | Tunisia | Africa | 7% | Reduced Rate | Medical supplies |
| 659 | Tunisia | Africa | Zero-rated | Exports | |
| 660 | Tunisia | Africa | Exempt | Basic foodstuff; books and ebooks; some financial services | |
| 661 | Turkey | Asia | 20% | Standard Rate | Since 10 July 2023 |
| 662 | Turkey | Asia | 10% (since Jul 2023) | Reduced Rate | Basic foodstuffs; pharmaeutical; books; medical supplies; |
| 663 | Turkey | Asia | 1% | Reduced Rate | Newspapers and journals; foodstuffs |
| 664 | Turkey | Asia | 0% | Zero-rated | Exports |
| 665 | Turkey | Asia | 2% | Accommodation Tax | Implemented 1 Jan 2023 |
| 666 | Turkey | Asia | 8% | TEMPORARY Reduced Rate | From 18% until 30 Sep 2021: Office rentals Conference facilities Manual work: hairdressing; repairs of household equipment; car repairs; locksmith |
| 667 | Turkey | Asia | 1% | TEMPORARY Reduced Rate | Cut from 18% until 30 Sept 2021: Hotel accommodation; Cinema; theatre and museums |
| 668 | Turkey | Asia | 0% | Exempt | Financial services; gambling; medical; welfare; education; |
| 670 | Turkmenistan | Asia | 15% | Standard Rate | |
| 671 | Turkmenistan | Asia | Zero-rated | Exports; international | |
| 672 | Tuvalu | Asia | 7% | Standard Rate | Sales tax on most goods and services |
| 673 | Tuvalu | Asia | 0% | Exempt | rice, flour , sugar, cooking oils, cabin biscuits and aviation fuel, medical, education, first 50kwh of domestic electricity, medical, education, first 50kwh of domestic electricity |
| 674 | Uganda | Africa | 18% | Standard Rate | |
| 675 | Ukraine | Europe | 20% | Standard Rate | |
| 676 | Ukraine | Europe | 7% | Reduced Rate | Pharmaceutical, medicines, hotel accommodation, cultural events |
| 677 | Ukraine | Europe | 0% | Zero-rated | Exports; international transport; scrap metal; air and sea fuel; audio books |
| 678 | Ukraine | Europe | 14% | Reduced Rate | Cattle, milk and certain crops |
| 679 | Ukraine | Europe | 0% | Exempt | Financial services; education; charities; gambling; medical; books and periodicals; construction; welfare; dwellings; public services |
| 680 | United Arab Emirates | Middle East | 5% | Standard Rate | Since 1 Jan 2018 |
| 681 | United Arab Emirates | Middle East | 0% | Zero-rated | Exports; Oil products; education; gas; medical; international passenger transport |
| 682 | United Arab Emirates | Middle East | 0% | Exempt | Most financial services; life insurance; immovable property |
| 683 | United Kingdom | Europe | 20% | Standard Rate | Since 4 January 2011 |
| 684 | United Kingdom | Europe | 5% | Reduced Rate | Children’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some reno |
| 685 | United Kingdom | Europe | 0% | Zero-rated | Some social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drin |
| 686 | United Kingdom | Europe | 0% | Exempt | Financial services; public postal; public medical; public welfare; public education; public broadcasting; gambling; transactions involving immovable property |
| 687 | United Kingdom | Europe | 12.50% | TEMPORARY Reduced Rate | Tourism and hospitality cut from 20% between Oct 2021 till 31 Mar 2022 |
| 688 | United States | North America | 4.00% | State sales tax rate only | Alabama |
| 689 | United States | North America | 0.00% | State sales tax rate only | Alaska |
| 690 | United States | North America | 5.60% | State sales tax rate only | Arizona |
| 691 | United States | North America | 6.5% | State sales tax rate only | Arkansas |
| 692 | United States | North America | 7.25% | State sales tax rate only | California |
| 693 | United States | North America | 2.9% | State sales tax rate only | Colorado |
| 694 | United States | North America | 6.35% | State sales tax rate only | Connecticut |
| 695 | United States | North America | 0.00% | State sales tax rate only | Delaware |
| 696 | United States | North America | 6.00% | State sales tax rate only | Florida |
| 697 | United States | North America | 4.00% | State sales tax rate only | Georgia |
| 698 | United States | North America | 4.00% | State sales tax rate only | Hawaii |
| 699 | United States | North America | 6.00% | State sales tax rate only | Idaho |
| 700 | United States | North America | 6.25% | State sales tax rate only | Illinois |
| 701 | United States | North America | 7.00% | State sales tax rate only | Indiana |
| 702 | United States | North America | 6.00% | State sales tax rate only | Iowa |
| 703 | United States | North America | 6.50% | State sales tax rate only | Kansas |
| 704 | United States | North America | 6.00% | State sales tax rate only | Kentucky |
| 705 | United States | North America | 5.00% | State sales tax rate only | Louisiana |
| 706 | United States | North America | 5.50% | State sales tax rate only | Maine |
| 707 | United States | North America | 5.00% | State sales tax rate only | Maryland |
| 708 | United States | North America | 6.25% | State sales tax rate only | Massachusetts |
| 709 | United States | North America | 6.00% | State sales tax rate only | Michigan |
| 710 | United States | North America | 6.875% | State sales tax rate only | Minnesota |
| 711 | United States | North America | 7.00% | State sales tax rate only | Mississippi |
| 712 | United States | North America | 4.00% | State sales tax rate only | Missouri |
| 713 | United States | North America | 0.00% | State sales tax rate only | Montana |
| 714 | United States | North America | 5.50% | State sales tax rate only | Nebraska |
| 715 | United States | North America | 6.85 | State sales tax rate only | Nevada |
| 716 | United States | North America | 0.00% | State sales tax rate only | New Hampshire |
| 717 | United States | North America | 5.00% | State sales tax rate only | New Jersey |
| 718 | United States | North America | 4.874% | State sales tax rate only | New Mexico |
| 719 | United States | North America | 4.00% | State sales tax rate only | New York |
| 720 | United States | North America | 4.75 | State sales tax rate only | North Carolina |
| 721 | United States | North America | 5.00% | State sales tax rate only | North Dakota |
| 722 | United States | North America | 5.75 | State sales tax rate only | Ohio |
| 723 | United States | North America | 4.50% | State sales tax rate only | Oklahoma |
| 724 | United States | North America | 0.00% | State sales tax rate only | Oregon |
| 725 | United States | North America | 6.00% | State sales tax rate only | Pennsylvania |
| 726 | United States | North America | 10.50% | State sales tax rate only | Puerto Rico |
| 727 | United States | North America | 7.00% | State sales tax rate only | Rhode Island |
| 728 | United States | North America | 6.00% | State sales tax rate only | South Carolina |
| 729 | United States | North America | 4.20% | State sales tax rate only | South Dakota |
| 730 | United States | North America | 7.00% | State sales tax rate only | Tennessee |
| 731 | United States | North America | 6.25% | State sales tax rate only | Texas |
| 732 | United States | North America | 6.10% | State sales tax rate only | Utah |
| 733 | United States | North America | 6.00% | State sales tax rate only | Vermont |
| 734 | United States | North America | 5.30% | State sales tax rate only | Virginia |
| 735 | United States | North America | 6.50% | State sales tax rate only | Washington |
| 736 | United States | North America | 6.00% | State sales tax rate only | Washington, DC |
| 737 | United States | North America | 6.00% | State sales tax rate only | West Virginia |
| 738 | United States | North America | 5.00% | State sales tax rate only | Wisconsin |
| 739 | United States | North America | 4.00% | State sales tax rate only | Wyoming |
| 740 | Uruguay | South America | 22% | Standard Rate | |
| 741 | Uruguay | South America | 10% | Reduced Rate | Basic foodstuffs; tourist-related services; pharmaceutical; medicines and health |
| 742 | Uruguay | South America | Zero-rated | Exports | |
| 743 | Uruguay | South America | 0% | Exempt | Financial services; water; certain basic foodstuffs; certain agriculture; gambling; books and newspapers; off season hotel services; immovable property; petrol; oil imports |
| 744 | Uruguay | South America | 13% | TEMPORARY Reduced Rate | Between Nov 2020 and Apr 2026: tourism and hospitality services |
| 745 | Uzebekistan | Asia | 12% | Reduced Rate | 15% prior to 1 Jan 2023 |
| 746 | Uzebekistan | Asia | Zero-rated | Exports | |
| 747 | Vanuatu | Asia | 15% | Standard Rate | |
| 748 | Vanuatu | Asia | Zero-rated | Exports; education | |
| 749 | Venezuela | South America | 16% | Standard Rate | |
| 751 | Venezuela | South America | 8% | Reduced Rate | Foodstuffs; professional services; domestic air; contruction |
| 752 | Venezuela | South America | Zero-rated | Exports | |
| 753 | Venezuela | South America | Exempt | Basic foodstuff; books and newspapers; culture events; financial services; public transport; medical; education | |
| 754 | Vietnam | Asia | 10% | Standard Rate | |
| 755 | Vietnam | Asia | 5% | Reduced Rate | Basic foodstuff; transport; agriculture; medicines; cultural, films, books, education; scientific and tech |
| 756 | Vietnam | Asia | Zero-rated | Exports | |
| 757 | Vietnam | Asia | 8% | TEMPORARY Cut to Standard Rate | Between 1 Feb 2023 and 31 Dec 2024 excluded: IT; production and mining; real estate; chemicals; financial services. |
| 758 | Vietnam | Asia | 0% | Zero-rated | Exports; international transportation |
| 759 | Vietnam | Asia | 0% | Exempt | Certain financial services; livestock; health; welfare; newspapers and certain books; public transport; certain agricultural; and more |
| 760 | Yemen | Africa | 5% | Standard Rate | General Sales Tax |
| 761 | Zambia | Africa | 16% | Standard Rate | |
| 762 | Zimbabwe | Africa | 15.5% | Standard Rate | 15% prior to 1 Jan 2026 |
| 765 | India | Asia | 3% | Reduced Rate | Precious stones |
| 766 | India | Asia | 3% | Reduced Rate | Valuable metals |
| 767 | Iran | Asia | 15% | Higher Rate | Tobacco (12% VAT plus 3% levy) |
| 768 | Iran | Asia | 25% | Higher Rate | Petrol (20% VAT plus 5% levy) |
| 769 | Iran | Asia | 0% | Exempt | Basic foodstuffs; financial services; agricultural supplies; medical; livestock; immovable property; medicines |
| 770 | Ivory Coast | Africa | 21.31% | Higher Rate | Tobacco products |
| 771 | Jamaica | Americas | 2% | Reduced Rates | Books, newspapers and journals |
| 772 | Jamaica | Americas | 20% | Higher Rate | Most imports (15% GST plus 5% Advance GCT) |
| 773 | Japan | Asia | 0% | Exempt | Financial services; medical; education; gambling; charity; immovable property; social welfare |
| 774 | Jersey | Europe | 0% | Exempt | Financial services; medical; education; postal; charities; others |
| 775 | Jordan | Middle East | 5% | Reduced Rate | Corn; gemstones |
| 776 | Jordan | Middle East | 2% | Reduced Rate | Salt; writing utensils |
| 777 | Jordan | Middle East | 6% | Reduced Rate | Petroluem |
| 778 | Jordan | Middle East | 20% | Higher Rate | Art |
| 779 | Jordan | Middle East | 26% | Higher Rate | Mobile phones services |
| 780 | Jordan | Middle East | O% | Zero-rated | Certain foodstuffs; books, newspapers and publications; medical capital equipment; vet; and others |
| 781 | Jordan | Middle East | 0% | Exempt | Education; medicines; immovable property; land; insurance; electricity; transport; |
| 782 | Kenya | Africa | 5% | Reduced Rate | Qualifying petroleum products |
| 783 | Kiribati | Asia | 0% | Zero-rated | Exports; international transport; others |
| 784 | Kiribati | Asia | 0% | Exempt | Financial services; land; education; medical; basic repair services; others |
| 785 | Kosovo | Europe | 0% | Zero-rated | Exports; International transport |
| 786 | Kosovo | Europe | 0% | Exempt | Financial services; education; welfare; medical; gambling; immovable property; public transport; print and electronic media; |
| 787 | Kosovo | Europe | 8% | TEMPORARY Reduced Rate | Hotels, restaurant and canteen services. Reduced from standard rate to 8% between 7 Dec 2020 and 31 Dec 2021 |
| 788 | Kyrgyzstan | Asia | 0% | Zero-rated | Exports; international transport |
| 789 | Kyrgyzstan | Asia | 0% | Exempt | Financial services; certain medical; livestock; dwellings; books and publications; land others |
| 790 | Laos | Asia | 0% | Zero-rated | Exports |
| 791 | Laos | Asia | 0% | Exempt | medical equipments; Import of listed chemicals, agricultural, fuels and others; financial services; and others |
| 792 | Lebanon | Middle East | 0% | Zero-rated | Exports; international transport |
| 793 | Lebanon | Middle East | 0% | Exempt | Financial services; education; medical; fuel; basic foodstuffs; postal; books and journals; agricultural supplies; real estate; livestock; domestic gas; medicines |
| 794 | Lesotho | Africa | 0% | Exempt | Education; medical; financial services; charity; not-for-profit cultural; social dwelling; water;transport; certain land; |
| 795 | |||||
| 796 | Liberia | Africa | 7% | Reduced Rate | Travel services |
| 797 | Liberia | Africa | 15% | Higher Rate | Telecoms services (VAT + 5% surcharge VAT) |
| 798 | Liberia | Africa | 0% | Zero-rated | Exports; medical |
| 799 | Liberia | Africa | 0% | Exempt | Basic foodstuffs; education; medical; pharmaceutical; |
| 800 | Liechtenstein | Europe | 3.8% | Reduced Rate | Hotel accommodation |
| 801 | Liechtenstein | Europe | 2.6% | Reduced Rate | Hostpitality (outside out of hotels); books newspapers and journals inc electronic; public water; medicines |
| 802 | Liechtenstein | Europe | 0% | Zero-rated | Exports; investment gold |
| 803 | Liechtenstein | Europe | 0% | Exempt | Financial services; health; education; real estate; gambling |
| 805 | Afganistan | Asia | 4% | Standard Rate | BRT - Business Receipt Tax |
| 806 | Afganistan | Asia | 5% | Higher Rate | Larger hotels; large entertainment venues; air transport services |
| 807 | Afganistan | Asia | 10% | Higher Rate | Luxury hotels and restaurants; telecom services |
| 808 | Afganistan | Asia | 0% | Exempt | Financial services; exports; dwellings; and other |
| 809 | Madagascar | Africa | 5% | Reduced Rate | Imports butane gas; local pasta and noodles |
| 810 | Madagascar | Africa | 0% | Zero-rated | Exports |
| 811 | Madagascar | Africa | 0% | Exempt | Education; financial services; medicines; domestic electricity and water; health; newspapers and journals; passenger transport; basic foodstuffs; charities; and others |
| 812 | Malawi | Africa | 0% | Zero-rated | Basic foodstuffs; agricultural supplies; pharmaceuticals; livestock; exports; range of imported capital equip and supplies; Others |
| 813 | Malawi | Africa | 0% | Exempt | Education; financial services; basic foodstuffs; agricultural supplies; postal; gambling; others |
| 814 | Maldives | Asia | 17% | Higher Rate | Tourism supplies - 16% prior to 1 July 2025 |
| 815 | Maldives | Africa | 0% | Zero-rated | Exports; others; basic foodstuffs; cooking gas; diesel; |
| 816 | Maldives | Asia | 0% | Exempt | Financial services; dwellings; education; International transportations; medicines; water, electricity utilities |
| 817 | Mali | Africa | 0% | Exempt | Exports; real estate; education; certain agricultural supplies; others |
| 818 | Martinique | Americas | 0% | Exempt | Exports; financial services; gambling; international transport; others |
| 819 | Mauritania | Africa | 0% | Zero-rated | Exports |
| 820 | Mauritania | Africa | 0% | Exempt | Basic foodstuffs; Medical; financial services; real estate; others |
| 821 | Mauritius | Africa | 0% | Exempt | Basic foodstuffs; financial services; education; medical; newspapers and journals; dwellings; others |
| 822 | Mongolia | Asia | 0% | Zero-rated | Exports; air transport services; others |
| 823 | Mongolia | Asia | 0% | Exempt | Financial services; basic foodstuffs; rent on dwellings; medical; gas; post; public transport; others |
| 824 | Mozambique | Africa | 0% | Zero-rated | Exports; certain transport services |
| 825 | Mozambique | Africa | 0% | Exempt | |
| 826 | Myanmar | Asia | 0% | Exempt | Basic foodstuffs; certain agricultural supplies; air passenger; financial services; social services; exports; education; transport services; |
| 827 | Micronesia | Asia | - | - | No federal VAT. Some regional sales taxes |
| 828 | Italy | Europe | 5% | TEMPORARY Super reduced | Gas - domestic and wholesale between Oct 2021 and Sept 2023 |
| 829 | Myanmar | Asia | 8% | Higher Rate | Electricity |
| 830 | Myanmar | Asia | 3% | Reduced Rate | Real estate |
| 831 | Myanmar | Asia | 0% | Zero-rated | Exports |
| 832 | Montserrat | Americas | - | - | No VAT |
| 833 | Namibia | Africa | 0% | Zero-rated | Exports; real estate sales and improvements; basic foodstuffs; livestock; dwellings rental; petrols and fuels; public domestic water and electricity; intentional transport; IP services; |
| 834 | Namibia | Africa | 0% | Exempt | Financial services; public transport; education; health and medical; others |
| 835 | Nepal | Asia | 0% | Zero-rated | Exports |
| 836 | Nepal | Asia | 0% | Exempt | Education; livestock; real estate; gambling; medicines; certain transport; books and journals; artistic activities; |
| 837 | Northern Mariana Islands | Asia | - | - | No VAT |
| 838 | Nicaragua | Americas | 0% | Zero-rated | Exports; |
| 839 | Nicaragua | Americas | 0% | Exempt | Books and jourals; oil; immovable property; livestock; basic foodstuffs; medicines; financial services; social housing; certain agricultural supplies; others |
| 840 | Niger | Africa | 5% | Reduced Rate | Basic foodstuffs; livestock; IT equipments |
| 841 | |||||
| 842 | Niger | Africa | 0% | Zero-rated | Exports |
| 843 | Niger | Africa | 0% | Exempt | Cultural activities; international transport; medical; education; immovable property; newspapers and journals; certain agriculture; others |
| 844 | Cape Verde | Africa | 10% (since 1 Jan 2021) | Reduced rate | Hotel and similar accommodation; small tour operators; restaurants (Jan 2022) |
| 845 | Niue | Asia | 0% | Zero-rated | Exports; education; medical; international transport |
| 846 | Niue | Asia | 0% | Exempt | Financial services; residential leases; precious metals |
| 847 | Palestine | Asia | 16% | Standard rate | |
| 848 | Palestine | Asia | 0% | Zero-rated | Exports; hotel for tourists; international transport; air & sea passenger tickets |
| 849 | Palestine | Asia | 0% | Exempt | Charities; residential lease / rent |
| 850 | Papua New Guinea | Asia | 0% | Zero-rated | Charities; exports; passenger transport |
| 851 | Papua New Guinea | Asia | 0% | Exempt | Financial services; land; education; medical |
| 852 | Paraguay | South America | 0% | Zero-rated | Exports |
| 853 | Paraguay | South America | 0% | Exempt | Range of financial services; oil products |
| 854 | Peru | South America | 0% | Zero-rated | Exports |
| 855 | Peru | South America | 0% | Exempt | Financial services; tourist accommodation and food; |
| 856 | Philippines | Asia | 0% | Exempt | Range of agriculture supplies; medical; education; real estate; financial services; pharmaceticals |
| 857 | Puerto Rico | Americas | 0% | Exempt | Exports; basic foodstuffs; medicine; books; leasing; education; health; financial services; other |
| 858 | Rwanda | Africa | 0% | Zero-rated | Exports; |
| 859 | Rwanda | Africa | 0% | Exempt | Education; heath supplies; public water; energy; books; real estate; financial services; other |
| 860 | San Marino | Europe | 17% | Import tax | Imported goods and services |
| 861 | San Marino | Europe | 0% | Exempt | Import financial services |
| 863 | St Lucia | Americas | 0% | Zero-rated | Public water and electricity; medical; basic foodstuffs; fuel |
| 864 | St Lucia | Americas | 0% | Exempt | Financial services; education; transport; residential real estate; betting |
| 865 | Belgium | Europe | 6% | TEMPORARY Reduced Rate | 1 Mar to 31 March 2023 domestic electricity. Domestic natural gas and heating. 1 Apr to 31 Dec 2022 solar panels & water heaters + pumps |
| 866 | Poland | Europe | 8% | TEMPORARY Reduced Rate | 1 Feb to 31 Dec 2022; Coal and coke Heating diesel Diesel fuel LPG gas for heating |
| 867 | Poland | Europe | 5% | TEMPORARY Reduced Rate- CANCELLED | 1 Feb - 31 Dec 2022 electricity |
| 868 | Poland | Europe | 0% | TEMPORARY Reduced Rate | Basic foodstuffs; fertiliser until 1 Apr 2024 |
| 869 | Tajikistan | Asia | 14% | Standard rate | Since 1 Jan 2024 |
| 870 | Tajikistan | Asia | 7% | Reduced rate | Catering services; construction |
| 871 | Tajikistan | Asia | 5% | Reduced rate | Education; medical care services; certain agricultural goods |
| 872 | Tajikistan | Asia | 0% | Zero-rated | Exports |
| 873 | Tajikistan | Asia | 0% | Exempt | Financial services; medical; state eduction; immovable property; others |
| 874 | French Polynesia | Asia | 1.5% | Solidalitbry Levy | All VAT transactions (since 1 April 2022) |
| 875 | Netherlands | Europe | 9% | TEMPORARY | 1 Jul to 31 Dec 2022 energy (natural gas; electricity; district heating) |
| 876 | Macedonia | Europe | 5% | TEMPORARY REDUCED | Electricity until 31 Dec 2022. Then 10% until 30 Jun 2023 |
| 877 | Macedonia | Europe | 0% | TEMPORARY REDUCED | Basic foods between 17 Mar and 31 May 2022 |
| 878 | Macedonia | Europe | 10% | TEMPORARY REDUCED | Petrol, diesel between 12 Mar and 31 May 2022 |
| 879 | Croatia | Europe | 5% | TEMPORARY REDUCED | Basic foodstuffs; Gas Apr 2022 to Mar 2023 |
| 880 | Turkey | Asia | 1% | TEMPORARY REDUCED | Basic foodstuff from 14 Feb 2022 |
| 881 | Turkey | Asia | 8% | TEMPORARY Reduced Rate | Domestic electricity from 28 Feb 2022; 1 Apr 2022 personal hygene, certain hotel services and others |
| 883 | United Kingdom | Europe | 0% | TEMPORARY Reduced Rate | Supply and instal domestic energy-saving materials and tech (Apr 2022 to Mar 2027) |
| 885 | Sri Lanka | Asia | 18% | TEMPORARY Higher rate | Financial Services Jan 2022 (normally 15%) |
| 886 | Somalia | Africa | 0% | Exempt | Basic foodstuffs; IT equipment; medical; textbooks and education; certain mining |
| 887 | Somalia | Africa | 0% | Zero-rated | Exports |
| 888 | Taiwan | Asia | 5% | Gross Business Tax | Financial services - banking and insurance |
| 889 | Tanzania | Africa | 0% | Zero-rated | Exports; export services; IP; immovable property; |
| 890 | Tanzania | Africa | 0% | Exempt | Agricultural; basic foodstuffs; passenger transport; gaming; education; water; financial services; petrol; health; tourism services; other |
| 891 | Thailand | Asia | 0% | Zero-rated | Export; international transport; other |
| 892 | Togo | Africa | 0% | Exempt | Immovable property; financial services; education; medical; others |
| 896 | Tonga | Asia | 0% | Exempt | Exports; international travel; medical; medical; education; financial services; public transport; other |
| 897 | Trinidad & Tobago | Africa | 0% | Zero-rated | Basic foodstuffs; agricultural; medical; gas and oil; books; exports; IT equipments; others |
| 898 | Trinidad & Tobago | Africa | 0% | Exempt | Medical; postal; passenger public transport; betting; hotels; financial services; and other |
| 906 | Estonia | Europe | 5% | TEMPORARY Reduced Rate | From 30 Apr 2022: petrol, diesel, heating oil and gas |
| 907 | Ireland | Europe | 9% | TEMPORARY Reduced Rate | Domestic electricity and gas (1st May 2022 to 31 Dec 2030) |
| 908 | Peru | South America | 0% | TEMPORARY Reduced Rate | Basic foods (pasta bread sugar etc) 2 May to 31 Jul 2022 |
| 909 | Lithuania | Europe | 9% | Reduced Rate | Hotels and accommodation now permanent (was temporary Jan 2018 to 31 Dec 2022) |
| 910 | China | Asia | 0% | TEMPORARY Reduced Rate | Delivery services between 1 May and 31 Dec 2022 |
| 911 | Faroe Island | Europe | 25% | Standard Rate | |
| 912 | Yemen | Africa | 10% | Higher Rate | Mobile phones and international telephony |
| 913 | Yemen | Africa | 2% to 3% | Reduced Rate | Certain metals |
| 914 | Yemen | Africa | 90% | Higher rate | Tobacco, weapons |
| 915 | Yemen | Africa | 0% | Exemption | Financial Services, medical, public transport, education, water, real estate |
| 916 | Anguilla | Americas | 0% | Zero-rated | Basic foods; education; financial services; medical; prescription drugs; immovable property; fresh fruit; baby formula |
| 917 | Botswana | Africa | 12% | Temporary Standard Rate | 1 Aug 2022 to 1 April 2023 |
| 918 | Germany | Europe | 7% | TEMPORARY Reduced Rate | Domestic gas - 1 Oct 2022 to 31 Mar 2023 |
| 919 | Slovenia | Europe | 9.5% | TEMPORARY Reduced Rate | Domestic energy and fuel; digital newspapers (Sep 2022 to May 2023) |
| 920 | Paraguay | South America | 10% | TEMPORARY Reduced Rate | Transport (public; passenger; cargo) till 31 Dec 2022 |
| 921 | Palestine region | Middle East | 16% | Standard rate | |
| 922 | |||||
| 923 | Senegal | Africa | 10% | Reduced rate | Tourism services |
| 924 | Burundi | Africa | 0% | Exempt | Exports; international transport |
| 925 | Burundi | Africa | 0% | Exempt | Financial services; education; medical; certain real estate; domestic power and water; other |
| 926 | Finland | Europe | 10% | TEMPORARY Reduced Rate | 1 Dec 2022 - 30 Apr 2023 Domestic Electricity |
| 927 | Bulgaria | Europe | 9% | TEMPORARY Reduced VAT Rate | Until July 2023 domestic heating |
| 928 | Slovakia | Europe | 19% | Reduced Rate | Since Jan 2025: Catering services; domestic electricity; non-basic foodstuffs |
| 929 | Finland | Europe | 0% | TEMPORARY Reduced Rate | Jan to April 2023 Public transport cut from 10% |
| 930 | Portugal | Europe | 6% | TEMPORARY Reduced Rate | Oct 2022 to Dec 2023 Domestic electricity cut from 13% to 6% |
| 931 | Mozambique | Africa | 5% | Reduced Rate | Since 2023. Eduction (including private tuition); medical; and health services |
| 932 | Pakistan | Asia | 25% (since 15 Feb 2023) | Luxury rate | Fizzy drinks; business class flights; expensive mobile phones |
| 933 | Portugal | Europe | 0% | TEMPORARY Reduced Rate | 18 Apr to 31 Oct 2023 - basic foodstuffs |
| 934 | Spain | Europe | 4% (2% Sep-Dec 2024) | TEMPORARY Reduced Rate | Jan 2025 Basic foods - bread, flour, dairy, fruit and others |
| 935 | Cyprus | Europe | 0% | TEMPORARY Reduced Rate | 0% May to 30 Sep 2024: bread, milk, baby foods, eggs, nappies and other |
| 936 | São Tomé and Príncipe | Africa | 15% | Standard Rate | Implemented 1 June 2023 |
| 937 | Cyprus | Europe | 3% | Reduced Rate | Books and journals printed and electronic; certain medical devices; public cleaning services; certain cultural services |
| 938 | Malta | Europe | 12% | Reduced Rate | Jan 2024: Hiring of pleasure boats Certain health care services Securities custody services; and Certain credit and credit guarantee management services |
| 939 | Czech Republic | Europe | 15% | Reduced Rate | Withdrawn Dec 2023 |
| 940 | Bulgaria | Europe | 9% | TEMPORARY Reduced VAT Rate | Jul 2020 to 30 Jun 2024 Tourism services |
| 941 | Cyprus | Europe | 0% | TEMPORARY Reduced Rate | Dec 2023 to 31 May 2024 Meat and vegetables |
| 942 | Malaysia | Asia | 6% | Reduced rate (from 1 March 2024) | Services Tax - Logistics services (new category of taxable services); Food and drink; Telecom services; and Parking. |
| 943 | Estonia | Europe | 5% | Temporary Reduced Rate | From 1 Aug 2022 to 1 Jan 2025: Press publications |
| 944 | Estonia | Europe | 13% | Reduced Rate | From Jan 2025: accommodation services |
| 945 | Indonesia | Asia | 12% (since Jan 2025) | Luxury | Premium rice fruits meats, such as wagyu and kobe fish, shrimp and crustaceans, Premium education services, Premium health services Electricity for household customers with 3,500 to 6,600 |
| 946 | |||||
| 947 | Slovakia | Europe | 5% | Reduced Rate | Since Jan 2025: Catering non-alcohol; basic foodstuffs; medicine; books, newspapers, journals; accommodation |
| 948 | Moldova | Europe | 6% | TEMPORARY Reduced Rate | (Dec 24 till Feb 25) Restaurant and cafe services |
| 949 | St Kitts and Nevis | Americas | 13% | TEMPORARY Standard Rate | 1 Jan to 30 June 2025 |
| 950 | St Kitts and Nevis | Americas | 10% | Reduced rate | Restaurant services; accommodation |
| 951 | Afganistan | Asia | - | No VAT regime | |
| 952 | Faeroe Islands | Europe | - | No VAT | |
| 953 | Mayotte | Africa | - | No VAT | |
| 954 | Turks & Caicos Islands | Americas | - | No VAT | |
| 955 | India | Asia | 40% | Higher rate | Tobacco, gambling and others |
| 956 | |||||
| 957 | Kazakhstan | Asia | 5% | Reduced rate | Since 2026 Medical products and services |
| 958 | Lithuania | Europe | 12% | Reduced rate since 1 Jan 2026 | Passenger transport; accommodation; admission culture, sport; catering services and take-away's |
| 959 | Brazil | Americas | 0.9% | Standard Rate | 2026 CBS implementation rate Contribuição sobre Bens e Serviços – Contribution |
| 960 | Brazil | Americas | 0.1% | Standard rate | IBS 2026 implementation rate Imposto sobre Bens e Serviços |
| 961 | Sweden | Europe | 6% | Reduced temporarily | 1 Apr 2026 to 31 Dec 2027 on food from shops and take away |
| 962 | United Kingdom | Europe | 5% | Temporary Reduced Rate | Kids meals and attactions 25 Jun to 1 Sept 2026 |
| 963 | Austria | Europe | 4.9% | Reduced Rate | 1 Jul 2026 certain essential foods |
| 964 | Latvia | Europe | 12% | Temporary Reduced Rate | Jul 2026 to Jun 2027 Bread, milk, fresh poultry meat and eggs |
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