EU countries
| Country | Standard rate | Reduced rate | Abbr. | Name |
|---|---|---|---|---|
 Austria |
20% | 12% or 10% | USt. | Umsatzsteuer |
 Belgium |
21% | 12%, 6% or 0% in some cases | BTW TVA MWSt |
Belasting over de toegevoegde waarde Taxe sur la Valeur Ajoutée Mehrwertsteuer |
 Bulgaria |
20% | 0% or 7% | ДДС | Данък върху добавената стойност |
 Cyprus |
15% | 5% | ΦΠΑ | Φόρος Προστιθέμενης Αξίας |
 Czech Republic |
19% | 9% | DPH | Daň z přidané hodnoty |
 Denmark |
25% | none | moms | Merværdiafgift |
 Estonia |
20% (as of July 1, 2009) | 9% | km | käibemaks |
 Finland |
22% | 17% or 8% | ALV Moms |
Arvonlisävero Mervärdesskatt |
 France |
19.6% | 5.5% or 2.1% | TVA | Taxe sur la valeur ajoutée |
 Germany |
19% | 7% | MwSt./USt. | Mehrwertsteuer/Umsatzsteuer |
 Greece |
19% | 9% or 4.5% (reduced by 30% to 13%, 6% and 3% on islands) |
ΦΠΑ | Φόρος Προστιθέμενης Αξίας |
 Hungary |
25% (as of July 1, 2009[8]) | 5% | ÁFA | általános forgalmi adó |
 Ireland |
21.5% | 13.5%, 4.8% or 0% | CBL VAT |
Cáin Bhreisluacha (Irish) Value Added Tax (English) |
 Italy |
20% | 10% or 4% | IVA | Imposta sul Valore Aggiunto |
 Latvia |
21% | 10% | PVN | Pievienotās vērtības nodoklis |
 Lithuania |
21% (as of September 1, 2009) | 9% or 5% | PVM | Pridėtinės vertės mokestis |
 Luxembourg |
15% | 12%, 9%, 6%, or 3% | TVA | Taxe sur la Valeur Ajoutée |
 Malta |
18% | 5% | VAT | Taxxa tal-Valur Miżjud |
 Netherlands |
19% | 6% or 0% | BTW | Belasting over de toegevoegde waarde |
 Poland |
22% | 7%, 3% or 0% | PTU/VAT | Podatek od towarów i usług |
 Portugal |
20% (as of July 1, 2008) | 12% or 5% | IVA | Imposto sobre o Valor Acrescentado |
| Madeira and Azores | 15% | 8% or 4% | IVA | Imposto sobre o Valor Acrescentado |
 Romania |
19% | 9% | TVA | Taxa pe valoarea adăugată |
 Slovakia |
19% | 10% | DPH | Daň z pridanej hodnoty |
 Slovenia |
20% | 8.5% | DDV | Davek na dodano vrednost |
 Spain |
16% (18% from 1 July 2010 on) [9] | 7% or 4% (8% or 4% from 1 July 2010 on) [10] | IVA | Impuesto sobre el valor añadido |
| Canary Islands | 5% | 0% or 2% | IGIC | Impuesto General Indirecto Canario |
 Sweden |
25% | 12% or 6% | Moms | Mervärdesskatt |
 United Kingdom |
15% (temporary cut from 17.5%) | 5% or 0% | VAT (Welsh: TAW) | Value Added Tax (Welsh: Treth ar Werth) |
[edit] Non-EU countries
| Country | Standard rate | Reduced rate | Local name |
|---|---|---|---|
 Albania |
20% | 0% | TVSH = Tatimi mbi Vleren e Shtuar |
 Argentina |
21% | 10.5% or 0% | IVA = Impuesto al Valor Agregado |
 Armenia |
20% | 0% | AAH = Avelatsvats arjheki hark ԱԱՀ = Ավելացված արժեքի հարկ |
 Australia |
10% | 0% | GST = Goods and Services Tax |
 Belarus |
18% |
|
ПДВ = Падатак на дададзеную вартасьць |
 Barbados |
15% |
|
VAT = Value Added Tax |
 Bosnia and Herzegovina |
17% | 0% | PDV = Porez na dodanu vrijednost |
 Brazil |
12% + 25% + 5% | 0% | *IPI - 12% = Imposto sobre produtos industrializados (Tax over industrialized products) - Federal Tax ICMS - 25% = Imposto sobre circulacao e servicos (Tax over commercialization and services) - State Tax ISS - 5% = Imposto sobre servico de qualquer natureza (Tax over any service) - City tax *IPI = Imposto sobre Produtos Industrializados (Tax over industrialized products) can reach 60% over imported products. |
 Canada |
5% | 4.5%2 | GST = Goods and Services Tax, TPS = Taxe sur les produits et services; HST = Harmonized Sales Tax, TVH = Taxe de vente harmonisée |
 Chile |
19% |
|
IVA = Impuesto al Valor Agregado |
 Colombia |
16% |
|
IVA = Impuesto al Valor Agregado |
 People's Republic of China3 |
17% | 6% or 3% | 增值税 (pinyin:zēng zhí shuì) |
 Croatia |
23% | 10% or 0% | PDV = Porez na dodanu vrijednost |
 Dominican Republic |
16% | 12% or 0% | ITBIS = Impuesto sobre Transferencia de Bienes Industrializados y Servicios |
 Ecuador |
12% |
|
IVA = Impuesto al Valor Agregado |
 Egypt |
10% |
|
GST = Goods and Sales Tax (الضريبة على القيمة المضافة) |
 El Salvador |
13% |
|
IVA = Impuesto al Valor Agregado |
 Fiji |
12.5% | 0% | VAT = Value Added Tax |
 Georgia |
18% | 0% | DGhG = Damatebuli Ghirebulebis gdasakhadi დღგ = დამატებული ღირებულების გადასახადი |
 Guatemala |
12% |
|
IVA = Impuesto al Valor Agregado |
 Guyana[11] |
16% | 0% | VAT = Value Added Tax |
 Iran |
3% |
|
VAT = Value Added Tax (مالیات بر ارزش افزوده) |
 Iceland |
24.5% | 7%4 | VSK = Virðisaukaskattur |
 India5 |
12.5% | 4%, 1%, or 0% | VAT = Valued Added Tax |
 Indonesia |
10% | 5% | PPN = Pajak Pertambahan Nilai |
 Israel6 |
16.5%7 |
|
Ma'am = מס ערך מוסף |
 Japan |
5% |
|
Consumption tax = 消費税 |
 South Korea |
10% |
|
VAT = 부가세(附加稅, Bugase) = 부가가치세(附加價値稅, Bugagachise) |
 Jersey8 |
3% |
|
GST = Goods and Sales Tax |
 Jordan |
16% |
|
GST = Goods and Sales Tax |
 Kazakhstan |
13% |
|
Қосымша салық құны |
 Kosovo |
16% |
|
TVSH = Tatimi mbi Vlerën e Shtuar |
 Lebanon |
10% |
|
TVA = Taxe sur la valeur ajoutée |
 Moldova |
20% | 8%, 5% or 0% | TVA = Taxa pe Valoarea Adăugată |
 Macedonia |
18% | 5% | ДДВ = Данок на Додадена Вредност, DDV = Danok na Dodadena Vrednost |
 Malaysia9 |
10% |
|
GST = Goods and Services Tax (Government Tax) |
 Mexico |
15% | 0% | IVA = Impuesto al Valor Agregado |
 Montenegro |
17% |
|
PDV = Porez na dodatu vrijednost |
 Mauritius |
15% |
|
VAT = Value Added Tax |
 New Zealand |
12.5% |
|
GST = Goods and Services Tax |
 Norway |
25% | 14% or 8% | MVA = Merverdiavgift (bokmål)or meirverdiavgift (nynorsk) (informally moms) |
 Pakistan |
16% | 1% or 0% | GST = General Sales Tax |
 Panama |
5% |
|
ITBMS = Impuesto de Transferencia de Bienes Muebles y Servicios |
 Paraguay |
10% | 5% | IVA= Impuesto al Valor Agregado |
 Peru |
19% |
|
IGV = Impuesto General a la Ventas |
 Philippines |
12%10 |
|
RVAT = Reformed Value Added Tax, locally known as Karagdagang Buwis |
 Russia |
18% | 10% or 0% | НДС = Налог на добавленную стоимость, NDS = Nalog na dobavlennuyu stoimost’ |
 Serbia |
18% | 8% or 0% | ПДВ = Порез на додатну вредност, PDV = Porez na dodatu vrednost |
 Singapore |
7% |
|
GST = Goods and Services Tax |
 South Africa |
14% | 0% | VAT = Valued Added Tax |
 Sri Lanka |
12% |
|
|
 Switzerland |
7.6% | 3.6% or 2.4% | MWST = Mehrwertsteuer, TVA = Taxe sur la valeur ajoutée, IVA = Imposta sul valore aggiunto, TPV = Taglia sin la Plivalur |
 Thailand |
7% |
|
VAT = Value Added Tax, ภาษีมูลค่าเพิ่ม |
 Trinidad and Tobago |
15% |
|
|
 Turkey |
18% | 8% or 1% | KDV = Katma değer vergisi |
 Ukraine |
20% | 0% | ПДВ = Податок на додану вартість, PDV = Podatok na dodanu vartist’. |
 Uruguay |
22% | 10% | IVA = Impuesto al Valor Agregado |
 Vietnam |
10% | 5% or 0% | GTGT = Giá Trị Gia Tăng |
 Venezuela |
12% | 11% | IVA = Impuesto al Valor Agregado |
Note 1: HST is a combined federal/provincial VAT collected in some provinces. In the rest of Canada, the GST is a 5% federal VAT and if there is a Provincial Sales Tax (PST) it is a separate non-VAT tax.
Note 2: No real "reduced rate", but rebates generally available for new housing effectively reduce the tax to 4.5%.
Note 3: These taxes do not apply in Hong Kong and Macau, which are financially independent as special administrative regions.
Note 4: The reduced rate was 14% until 1 March 2007, when it was lowered to 7%. The reduced rate applies to heating costs, printed matter, restaurant bills, hotel stays, and most food.
Note 5: VAT is not implemented in 2 of India's 28 states.
Note 6: Except Eilat, where VAT is not raised.[12]
Note 7: The VAT in Israel is in the process of being gradually reduced. It was reduced from 18% to 17% on March 2004, to 16.5% on September 2005, and was set to its current rate on July 1, 2006. There are plans to further reduce it in the near future, but they depend on political changes in the Israeli parliament.
Note 8: The introduction of a goods and sales tax of 3% will be introduced on the 6th May 2008 to plug a large budget deficit in the island's government budget.
Note 9: In the 2005 Budget, the government announced that GST would be introduced in January 2007. Many details have not yet been confirmed but it has been stated that essential goods and small businesses would be exempted or zero rated. Rates have not yet been established as of June 2007.
Note 10: The President of the Philippines has the power to raise the tax to 12% after January 1, 2006. The tax was raised to 12% on February 1.