| Africa (9 countries) |
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Algeria ↗ (opens the authority's rate page in a new tab) | Sales Tax | 19% | Direction Générale des Impôts (DGI Algérie) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Egypt ↗ (opens the authority's rate page in a new tab) | VAT | 14% | Egyptian Tax Authority (ETA) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Ghana ↗ (opens the authority's rate page in a new tab) | VAT | 15% | Ghana Revenue Authority (GRA) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Kenya ↗ (opens the authority's rate page in a new tab) | VAT | 16% | Kenya Revenue Authority (KRA) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Madagascar ↗ (opens the authority's rate page in a new tab) | TVA | 20% | Direction Générale des Impôts (Ministère de l'Économie et des Finances) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: TVA is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Morocco ↗ (opens the authority's rate page in a new tab) | Sales Tax | 20% | Direction Générale des Impôts (DGI) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Nigeria ↗ (opens the authority's rate page in a new tab) | VAT | 7.5% | Nigeria Revenue Service (NRS, formerly FIRS) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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South Africa ↗ (opens the authority's rate page in a new tab) | VAT | 15% | South African Revenue Service (SARS) ↗ (opens the authority's rate page in a new tab) | App tax engines | A VAT rise can be announced, legislated for, programmed into tills — and then called off with a week to spare: South Africa's move from 15% to 15.5% was due on 1 May 2025 and was reversed on 24 April. (South African Revenue Service — Practical implication on Finance Minister's decision to reverse VAT) |
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Tunisia ↗ (opens the authority's rate page in a new tab) | Sales Tax | 19% | Ministère des Finances / Direction Générale des Impôts ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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| Americas (13 countries) |
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Argentina ↗ (opens the authority's rate page in a new tab) | Sales Tax | 21% | ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Bolivia ↗ (opens the authority's rate page in a new tab) | Sales Tax | 13% | Servicio de Impuestos Nacionales (SIN) / Impuestos Nacionales ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Brazil ↗ (opens the authority's rate page in a new tab) | PIS/COFINS | No single national rate (in transition) | Receita Federal do Brasil (Federal Revenue Service) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Brazil is running two entire consumption-tax systems at once — the old five taxes and the new two — and will keep doing so until 2033, because untangling three tiers of government from the same tax base takes a seven-year transition. (Wikipedia — Brazilian tax reform) |
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Canada ↗ (opens the authority's rate page in a new tab) | GST/HST | 5% | Canada Revenue Agency ↗ (opens the authority's rate page in a new tab) | App tax engines | British Columbians literally voted their consumption tax out of existence — a 2011 referendum scrapped the year-old HST, sending the province back to separate PST + GST. (CBC News — B.C. votes 55% to scrap HST) |
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Chile ↗ (opens the authority's rate page in a new tab) | Sales Tax | 19% | Servicio de Impuestos Internos (SII) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Colombia ↗ (opens the authority's rate page in a new tab) | VAT | 19% | Funcion Publica, Gestor Normativo (Estatuto Tributario, administered by DIAN) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Colombia ran national VAT-free days: on eight scattered dates between 2020 and 2022, clothes, appliances, toys and school and sports gear could be bought with no VAT at all. (Banco de la República — VAT exemption days in Colombia: How did household consumption respond?) |
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Ecuador ↗ (opens the authority's rate page in a new tab) | Sales Tax | 15% | Servicio de Rentas Internas (SRI) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Mexico ↗ (opens the authority's rate page in a new tab) | IVA | 16% | Servicio de Administracion Tributaria (SAT) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Mexico halves its VAT near the border: a presidential decree hands businesses in the northern frontier municipalities a credit worth 50% of the 16% rate, so the tax they actually charge is 8%. (Diario Oficial de la Federación — Decreto de estímulos fiscales región fronteriza norte) |
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Paraguay ↗ (opens the authority's rate page in a new tab) | Sales Tax | 10% | Direccion Nacional de Ingresos Tributarios (DNIT) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Peru ↗ (opens the authority's rate page in a new tab) | VAT | 18% | Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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United States ↗ (opens the authority's rate page in a new tab) | Sales Tax | No national rate (state and local vary) | State & local tax authorities ↗ (opens the authority's rate page in a new tab) | App tax engines | Mississippi launched America's first statewide general sales tax in 1932 at 2% — Governor Mike Conner actually wanted 3 cents on the dollar but the legislature cut him to 2. (Magnolia Tribune) |
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Uruguay ↗ (opens the authority's rate page in a new tab) | Sales Tax | 22% | Direccion General Impositiva (DGI) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Venezuela ↗ (opens the authority's rate page in a new tab) | Sales Tax | 16% | Servicio Nacional Integrado de Administracion Aduanera y Tributaria (SENIAT) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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| Asia (22 countries) |
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Bangladesh ↗ (opens the authority's rate page in a new tab) | VAT | 15% | National Board of Revenue (NBR), Ministry of Finance ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Cambodia ↗ (opens the authority's rate page in a new tab) | Sales Tax | 10% | General Department of Taxation (GDT), Ministry of Economy and Finance ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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China ↗ (opens the authority's rate page in a new tab) | VAT (增值税) | 13% | State Taxation Administration (STA) of China ↗ (opens the authority's rate page in a new tab) | Rates & reference | China turned its tax receipts into scratch-and-win tickets: the official 'fapiao' carries metallic patches you scratch off for prizes from 5 to 50,000 yuan, so shoppers have a reason to demand the receipt that puts the sale on the books. (The Christian Science Monitor — How China got businesses to pay taxes: scratch-n-win tickets) |
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Hong Kong ↗ (opens the authority's rate page in a new tab) | Sales Tax | None | Financial Services and the Treasury Bureau ↗ (opens the authority's rate page in a new tab) | Rates & reference | Hong Kong once put a 5% GST out for a nine-month public consultation — then abandoned it after less than five, before the consultation had even finished. (Wikipedia — Goods and services tax (Hong Kong)) |
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India ↗ (opens the authority's rate page in a new tab) | GST | 18% (slabs nil/5/18/40%) | Goods and Services Tax Network ↗ (opens the authority's rate page in a new tab) | App tax engines | The World Bank ranked India's 28% top GST slab as the second-highest such rate among a sample of 115 countries, and India was one of only five nations (with Italy, Luxembourg, Pakistan and Ghana) using four or more separate GST/VAT rates. (Business Today) |
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Indonesia ↗ (opens the authority's rate page in a new tab) | PPN | 11% | Directorate General of Taxes (DJP), Ministry of Finance, Indonesia ↗ (opens the authority's rate page in a new tab) | Rates & reference | Indonesia's VAT rise to 12% was rewritten on New Year's Eve: with one day to go, President Prabowo announced the extra point would apply only to luxury goods — private jets, yachts, cruise ships, very expensive houses — leaving everything else at 11%. (Cabinet Secretariat of the Republic of Indonesia — President Prabowo: 12% VAT Imposed Only on Luxury Goods, Services) |
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Japan ↗ (opens the authority's rate page in a new tab) | Consumption Tax (消費税) | 10% | National Tax Agency ↗ (opens the authority's rate page in a new tab) | Rates & reference | A snack-with-a-toy boxed set qualifies for the cheaper 8% food rate only if the food is at least two-thirds of the product and the total price is no more than 10,000 yen — otherwise it's taxed at 10%. (Nippon.com — Japan's Consumption Tax Hike: Exceptions and Inclusions) |
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Kazakhstan ↗ (opens the authority's rate page in a new tab) | Sales Tax | 16% | State Revenue Committee, Ministry of Finance of the Republic of Kazakhstan ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Laos ↗ (opens the authority's rate page in a new tab) | Sales Tax | 10% | Tax Department, Ministry of Finance, Lao PDR ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Malaysia ↗ (opens the authority's rate page in a new tab) | SST | 10% | Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia) / Ministry of Finance ↗ (opens the authority's rate page in a new tab) | Rates & reference | Malaysia introduced a 6% GST in 2015 and abolished it three years later — the rate went to 0% on 1 June 2018, weeks after an election fought partly over the tax, and the levy was repealed outright that September. (Wikipedia — Goods and Services Tax (Malaysia)) |
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Mongolia ↗ (opens the authority's rate page in a new tab) | Sales Tax | 10% | General Department of Taxation (GDT), Mongolia ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Myanmar ↗ (opens the authority's rate page in a new tab) | Sales Tax | 5% | Internal Revenue Department (IRD), Ministry of Planning and Finance, Myanmar ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Nepal ↗ (opens the authority's rate page in a new tab) | VAT | 13% | Inland Revenue Department (IRD), Government of Nepal ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Pakistan ↗ (opens the authority's rate page in a new tab) | VAT | 18% | Federal Board of Revenue (FBR) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Philippines ↗ (opens the authority's rate page in a new tab) | VAT | 12% | Bureau of Internal Revenue (BIR), Philippines ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Singapore ↗ (opens the authority's rate page in a new tab) | GST | 9% | Inland Revenue Authority of Singapore ↗ (opens the authority's rate page in a new tab) | App tax engines | Singapore set up a standing 'Committee Against GST Profiteering' in 1994 to investigate businesses using the tax as cover to jack up prices. (Goods and Services Tax (Singapore) — Wikipedia) |
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South Korea ↗ (opens the authority's rate page in a new tab) | VAT | 10% | National Tax Service (NTS), Republic of Korea ↗ (opens the authority's rate page in a new tab) | Rates & reference | South Korea set its VAT at 10% in 1977 and has never moved it — close to half a century at exactly the same rate, while the OECD average climbed to 19.3%. (OECD Consumption Tax Trends — Korea) |
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Sri Lanka ↗ (opens the authority's rate page in a new tab) | Sales Tax | 18% | Inland Revenue Department (IRD), Sri Lanka ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Taiwan ↗ (opens the authority's rate page in a new tab) | Sales Tax | 5% | Taxation Administration, Ministry of Finance, R.O.C. ↗ (opens the authority's rate page in a new tab) | Rates & reference | You can hand your lottery odds to a good cause at the till: Taiwanese shoppers are able to donate their receipts to charity at the point of sale, so the nonprofit claims any prize instead of the buyer. (ABC News (Australia) — Taiwan's cunning tax compliance makes most shopping receipts a ticket in a lottery) |
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Thailand ↗ (opens the authority's rate page in a new tab) | VAT (ภาษีมูลค่าเพิ่ม) | 7% | The Revenue Department of Thailand ↗ (opens the authority's rate page in a new tab) | Rates & reference | Thailand's VAT is legally 10% — and has been charged at 7% since 1999, because a temporary royal-decree reduction has been renewed over and over for more than two decades. (The Nation (Thailand) — Tracing Thailand's 34 years of VAT cuts through 23 royal decrees) |
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Uzbekistan ↗ (opens the authority's rate page in a new tab) | Sales Tax | 12% | State Tax Committee of the Republic of Uzbekistan ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Vietnam ↗ (opens the authority's rate page in a new tab) | VAT | 10% (8% on most supplies to 31 Dec 2026) | General Department of Taxation, Ministry of Finance, Vietnam ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases. A temporary 8% rate applies to most 10%-rated supplies until 31 December 2026 under Decree 174/2025/ND-CP. |
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| Europe (33 countries) |
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Austria ↗ (opens the authority's rate page in a new tab) | USt | 20% | Bundesministerium fur Finanzen (BMF); Umsatzsteuergesetz 1994; EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: USt is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Belarus ↗ (opens the authority's rate page in a new tab) | Sales Tax | 20% | Ministry of Taxes and Duties of the Republic of Belarus ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Belgium ↗ (opens the authority's rate page in a new tab) | TVA/BTW | 21% | SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: TVA/BTW is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Bulgaria ↗ (opens the authority's rate page in a new tab) | ДДС (DDS) | 20% | Natsionalna Agentsiya za Prihodite (NRA / Bulgarian National Revenue Agency) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: ДДС (DDS) is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Croatia ↗ (opens the authority's rate page in a new tab) | PDV | 25% | Porezna uprava (Croatian Tax Administration) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: PDV is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Czech Republic ↗ (opens the authority's rate page in a new tab) | DPH | 21% | Financni sprava CR (Czech Financial Administration) / gov.cz ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: DPH is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Denmark ↗ (opens the authority's rate page in a new tab) | Moms | 25% | Skattestyrelsen / Skat.dk (Danish Tax Agency) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Books are the first crack in that single-rate wall: from 1 July 2026 Denmark zero-rates books, dropping them from 25% to nothing, as a response to falling reading rates. (BDO — Denmark: Updates on Zero-Rate VAT on Books) |
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Estonia ↗ (opens the authority's rate page in a new tab) | KM (Käibemaks) | 24% | Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: KM (Käibemaks) is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Finland ↗ (opens the authority's rate page in a new tab) | ALV (Arvonlisävero) | 25.5% | Verohallinto (Finnish Tax Administration, vero.fi) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: ALV is charged on sales and reclaimed on purchases. The standard rate rose from 24% to 25.5% on 1 September 2024, and the main reduced rate fell from 14% to 13.5% on 1 January 2026. |
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France ↗ (opens the authority's rate page in a new tab) | TVA | 20% | Direction Générale des Finances Publiques ↗ (opens the authority's rate page in a new tab) | Rates & reference | In 2024 France's highest court ruled that fresh supermarket sushi is taxed at 10%, not the 5.5% food rate, because it counts as food 'for immediate consumption.' (BOFiP (French tax administration) - jurisprudence sushis frais) |
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Germany ↗ (opens the authority's rate page in a new tab) | Umsatzsteuer (USt) | 19% | Bundeszentralamt für Steuern ↗ (opens the authority's rate page in a new tab) | Rates & reference | A cappuccino made with cow's milk is taxed at 7% in Germany, but the identical drink made with oat or soy milk is taxed at 19%. (eClear) |
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Greece ↗ (opens the authority's rate page in a new tab) | ΦΠΑ (FPA) | 24% | Independent Authority for Public Revenue (AADE) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Where you buy something in Greece can cut its VAT by 30%: from 1 January 2026, 19 small and remote islands pay 17% instead of 24%, and 9% instead of 13%. (GTP Headlines — VAT Cut for Greek Remote Islands to Take Effect from January 2026) |
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Hungary ↗ (opens the authority's rate page in a new tab) | ÁFA | 27% | Nemzeti Ado- es Vamhivatal (NAV) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: ÁFA is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Iceland ↗ (opens the authority's rate page in a new tab) | Sales Tax | 24% | Skatturinn (Iceland Revenue and Customs) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Ireland ↗ (opens the authority's rate page in a new tab) | VAT | 23% | Office of the Revenue Commissioners ↗ (opens the authority's rate page in a new tab) | Rates & reference | Ireland's very first VAT standard rate in 1972 was a bizarrely precise 16.37%, not a round number. (Revenue Commissioners – Historical VAT rates) |
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Italy ↗ (opens the authority's rate page in a new tab) | IVA | 22% | Agenzia delle Entrate ↗ (opens the authority's rate page in a new tab) | Rates & reference | Italy's 'tampon tax' has bounced between four different VAT rates in three years - and was actually raised back up after a brief cut. (The Local Italy - Tampon tax: Italy to raise VAT on sanitary products) |
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Latvia ↗ (opens the authority's rate page in a new tab) | PVN | 21% | Valsts ienemumu dienests (VID / State Revenue Service) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: PVN is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Lithuania ↗ (opens the authority's rate page in a new tab) | PVM | 21% | Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: PVM is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Luxembourg ↗ (opens the authority's rate page in a new tab) | TVA | 17% | Administration de l'enregistrement, des domaines et de la TVA (AED); Luxembourg VAT Law Art. 39; EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: TVA is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Netherlands ↗ (opens the authority's rate page in a new tab) | BTW | 21% | Belastingdienst ↗ (opens the authority's rate page in a new tab) | Rates & reference | The Netherlands' standard VAT jumped from 19% to 21% overnight on 1 October 2012, a mid-fiscal-year austerity hike during the eurozone crisis. (Avalara - Netherlands raises VAT from 19% to 21% October 2012) |
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Norway ↗ (opens the authority's rate page in a new tab) | MVA (Merverdiavgift) | 25% | Skatteetaten (Norwegian Tax Administration) ↗ (opens the authority's rate page in a new tab) | Rates & reference | The Norwegian exemption is being retired by shrinking it rather than switching it off: VAT is now waived only on the first NOK 300,000 of an electric car's price, down from NOK 500,000, with everything above that taxed at 25%. (Grant Thornton Norway — Changes in the Norwegian VAT regulations from 2026) |
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Poland ↗ (opens the authority's rate page in a new tab) | VAT | 23% | Ministerstwo Finansow / Krajowa Administracja Skarbowa (podatki.gov.pl) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Portugal ↗ (opens the authority's rate page in a new tab) | IVA | 23% | Autoridade Tributaria e Aduaneira (Portuguese Tax Authority) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Portugal pays you to ask for a receipt: quote your tax number at the till and every €10 of invoices earns a coupon in the state-run 'Fatura da Sorte' draw, with weekly prizes of €35,000 in Treasury Certificates. (Autoridade Tributária e Aduaneira (Portal das Finanças) — Fatura da Sorte FAQ) |
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Romania ↗ (opens the authority's rate page in a new tab) | TVA | 21% | Agentia Nationala de Administrare Fiscala (ANAF) / Ministerul Finantelor ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: TVA is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Russia ↗ (opens the authority's rate page in a new tab) | VAT | 22% | Federal Tax Service of Russia (FNS) / Ministry of Finance ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Slovakia ↗ (opens the authority's rate page in a new tab) | DPH | 23% | Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: DPH is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Slovenia ↗ (opens the authority's rate page in a new tab) | DDV | 22% | Financna uprava Republike Slovenije (FURS) / EU TEDB ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: DDV is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Spain ↗ (opens the authority's rate page in a new tab) | IVA | 21% | Agencia Estatal de Administración Tributaria ↗ (opens the authority's rate page in a new tab) | Rates & reference | In 2012 Spain nearly tripled the VAT on cinema, theatre and concerts from 8% to 21% — drawing strong criticism from the culture industry. (The Hollywood Reporter) |
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Sweden ↗ (opens the authority's rate page in a new tab) | Moms | 25% | Skatteverket (Swedish Tax Agency) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Sweden's VAT launched in 1969 at 11.11% — not a rounding error, but the consequence of quoting the rate against a tax-inclusive price rather than the net one. (OECD Consumption Tax Trends — Sweden) |
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Switzerland ↗ (opens the authority's rate page in a new tab) | MWST/TVA/IVA | 8.1% | Federal Tax Administration (Eidgenoessische Steuerverwaltung ESTV) ↗ (opens the authority's rate page in a new tab) | Rates & reference | That ballot-box brake shows up in the numbers: in three decades the Swiss standard rate has travelled from 6.5% to 8.1% — a grand total of 1.6 percentage points — against an OECD average of 19.3%. (OECD Consumption Tax Trends — Switzerland) |
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Turkey ↗ (opens the authority's rate page in a new tab) | VAT | 20% | Turkish Revenue Administration (Gelir Idaresi Baskanligi) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Ukraine ↗ (opens the authority's rate page in a new tab) | Sales Tax | 20% | State Tax Service of Ukraine (Derzhavna podatkova sluzhba Ukrainy) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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United Kingdom ↗ (opens the authority's rate page in a new tab) | VAT | 20% | HM Revenue & Customs ↗ (opens the authority's rate page in a new tab) | App tax engines | HMRC treats a gingerbread man with chocolate eyes as tax-free, but add chocolate trousers or buttons and it becomes 20% more expensive. (GOV.UK - HMRC VAT Food manual VFOOD6240) |
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| Middle East (9 countries) |
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Bahrain ↗ (opens the authority's rate page in a new tab) | VAT | 10% | Bahrain National Portal (bahrain.bh; VAT administered by the National Bureau for Revenue) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Israel ↗ (opens the authority's rate page in a new tab) | VAT | 18% | Knesset (Israeli legislature) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Israel's VAT started life at 8% in 1976 and has never once been set above 18% — the exact ceiling it climbed back to at the start of 2025. (OECD Consumption Tax Trends — Israel) |
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Jordan ↗ (opens the authority's rate page in a new tab) | Sales Tax | 16% | Income and Sales Tax Department (ISTD) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Kuwait ↗ (opens the authority's rate page in a new tab) | Sales Tax | — | Kuwait Ministry of Finance ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Lebanon ↗ (opens the authority's rate page in a new tab) | Sales Tax | 11% | Investment Development Authority of Lebanon (IDAL) ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: Sales Tax is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Oman ↗ (opens the authority's rate page in a new tab) | VAT | 5% | Oman Tax Authority ↗ (opens the authority's rate page in a new tab) | Rates & reference | Value-added: VAT is charged on sales and reclaimed on purchases, so only the added value is taxed. |
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Qatar ↗ (opens the authority's rate page in a new tab) | No VAT | None | Qatar General Tax Authority (GTA) ↗ (opens the authority's rate page in a new tab) | Rates & reference | No broad consumption tax applies today. The legislated GCC VAT framework anticipates a future rate once it takes effect. |
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Saudi Arabia ↗ (opens the authority's rate page in a new tab) | VAT | 15% | Zakat, Tax and Customs Authority ↗ (opens the authority's rate page in a new tab) | Rates & reference | Just months after tripling VAT, Saudi Arabia pulled property sales out of the VAT system entirely — exempting real estate from the 15% VAT and replacing it with a separate 5% Real Estate Transaction Tax. (EY Global Tax Alert) |
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UAE ↗ (opens the authority's rate page in a new tab) | VAT | 5% | Federal Tax Authority ↗ (opens the authority's rate page in a new tab) | Rates & reference | Gold creates a VAT split personality: investment-grade bars and coins of 99%+ purity are zero-rated, but the gold necklace next to them is taxed at the full 5% — including the jeweller's making charges. (ClearTax – VAT on Gold in UAE) |
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