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VAT rates PDF Print E-mail
Written by Cecilia Chee, Singapore   
Monday, 03 October 2011 13:14

 

 

Value Added  Tax System (VAT) rates 


EU countries

Country↓ Standard rate↓ Reduced rate↓ Abbr. Name
alt Austria 20%[19] 12% or 10% MwSt./USt. Mehrwertsteuer/Umsatzsteuer
alt Belgium 21%[19] 12% or 6% or 0% in some cases BTW
TVA
MWSt
Belasting over de toegevoegde waarde
Taxe sur la Valeur Ajoutée
Mehrwertsteuer
alt Bulgaria 20%[19] 7% or 0% ДДС Данък добавена стойност
alt Cyprus 15%[19] 5% (8% for taxi and bus transportation) ΦΠΑ Φόρος Προστιθέμενης Αξίας
alt Czech Republic 20%[19] 10% DPH Daň z přidané hodnoty
alt Denmark 25%[19][20] 0% moms Meromsætningsafgift
alt Estonia 20%[19] 9% km käibemaks
alt Finland 23%[19][21] 13% or 9% ALV
Moms
Arvonlisävero (Finnish)
Mervärdesskatt (Swedish)
alt France 19.6%[19] 5.5% or 2.1% TVA Taxe sur la valeur ajoutée
alt Germany 19% (Helgoland 0%)[19] 7% or 0% (Helgoland always 0%) MwSt./USt. Mehrwertsteuer/Umsatzsteuer
alt Greece 23%[19][22]
(16% on Aegean islands)
13% (6.5% for hotels and pharmacies)
(8% and 4% on Aegean islands)
ΦΠΑ Φόρος Προστιθέμενης Αξίας
alt Hungary 25%[19][23] (27%[24] from 1 January 2012) 18% or 5% ÁFA Általános forgalmi adó
alt Ireland 21%[19][25] 13.5% or 9.0% or 4.8% or 0% CBL
VAT
Cáin Bhreisluacha (Irish)
Value Added Tax (English)
alt Italy 21%[19] 10% or 4% IVA Imposta sul Valore Aggiunto
alt Latvia 22%[19] 12% or 0% PVN Pievienotās vērtības nodoklis
alt Lithuania 21%[19] 9% or 5% PVM Pridėtinės vertės mokestis
alt Luxembourg 15%[19] 12% or 9% or 6% or 3% TVA Taxe sur la Valeur Ajoutée
alt Malta 18%[19] 5% or 0% VAT Taxxa tal-Valur Miżjud
alt Netherlands 19%[19] 6% or 0% BTW Belasting over de toegevoegde waarde
alt Poland 23%[26] 8% or 5% or 0% PTU/VAT Podatek od towarów i usług
alt Portugal 23%[27]
15% in Madeira and Azores(Minimum 70% of mainland rate)[28]
13% or 6%
8% or 4% in Madeira and Azores(Minimum 70% of mainland rate)[28]
IVA Imposto sobre o Valor Acrescentado
alt Romania 24%[29] 9% or 5% for first time buyers of new homes under special conditions TVA Taxa pe valoarea adăugată
alt Slovakia 20%[19] 10% DPH Daň z pridanej hodnoty
alt Slovenia 20%[19] 8.5% DDV Davek na dodano vrednost
alt Spain 18%[19][30]
5% in Canary Islands
8% or 4%[19][31]
2% or 0% in Canary Islands
IVA
IGIC
Impuesto sobre el Valor Añadido
Impuesto General Indirecto Canario
alt Sweden 25%[19] 12% or 6% Moms Mervärdesskatt
alt United Kingdom 20%[32] 5% or 0% VAT Value Added Tax

[edit]Non-EU countries

Country↓ Standard rate↓ Reduced rate↓ Local name
alt Albania 20% 0% TVSH = Tatimi mbi Vlerën e Shtuar
alt Andorra[33] 4.5% 1% IVA = Impost sobre el Valor Afegit
alt Azerbaijan 18% 10.5% or 0% ƏDV = Əlavə dəyər vergisi
alt Argentina 21% 10.5% or 0% IVA = Impuesto al Valor Agregado
alt Armenia 20% 0% AAH = Avelac’vaç aržek’i hark
ԱԱՀ = Ավելացված արժեքի հարկ
alt Australia 10% 0% GST = Goods and Services Tax
alt Belarus 20% 10% or 0.5% ПДВ = Падатак на дададзеную вартасьць
alt Barbados 17.5%   VAT = Value Added Tax
alt Bosnia and Herzegovina 17% 0% PDV = Porez na dodanu vrijednost
alt Brazil 12% + 25% + 5% 0% *IPI - 12% = Imposto sobre produtos industrializados (Tax over industrialized products) - Federal Tax
ICMS - 25% = Imposto sobre circulação e serviços (Tax over commercialization and services) - State Tax
ISS - 5% = Imposto sobre serviço de qualquer natureza (Tax over any service) - City tax

*IPI = Imposto sobre produtos industrializados (Tax over industrialized products) can reach 60% over imported products.
alt Bolivia 13%   IVA = Impuesto al Valor Agregado
alt Canada 5% GST+0%-10%PST(HST) 5%/0%2 GST = Goods and Services Tax, TPS = Taxe sur les produits et services; HST1 = Harmonized Sales Tax, TVH = Taxe de vente harmonisée
alt Chile 19%   IVA = Impuesto al Valor Agregado
alt Colombia 16%   IVA = Impuesto al Valor Agregado
alt People's Republic of China3 17% 13% for foods, printed matter, and households fuels; 6% or 3% 增值税 (pinyin:zēng zhí shuì)
alt Croatia 23% 10% or 0% PDV = Porez na dodanu vrijednost
alt Dominican Republic 16% 12% or 0% ITBIS = Impuesto sobre Transferencia de Bienes Industrializados y Servicios
alt Ecuador 12%   IVA = Impuesto al Valor Agregado
alt Egypt 10%   VAT = Value Added Tax (الضريبة على القيمة المضافة)
alt El Salvador 13%   IVA = Impuesto al Valor Agregado o "Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios"
alt Ethiopia 15%   VAT = Value Added Tax
alt Fiji 15% 0% VAT = Value Added Tax
alt Faroe Islands 25%   MVG = Meirvirðisgjald
alt Georgia 18% 0% DGhG = Damatebuli Ghirebulebis gdasakhadi დღგ = დამატებული ღირებულების გადასახადი
alt Guatemala 12%   IVA = Impuesto al Valor Agregado
alt Guyana[34] 16% 0% VAT = Value Added Tax
alt Iran 3%   VAT = Value Added Tax (مالیات بر ارزش افزوده)
alt Iceland 25.5% 7%4 VSKVASK = Virðisaukaskattur
alt India5 13.5% 5%, 1%, or 0% VAT = Valued Added Tax
alt Indonesia 10% 5% PPN = Pajak Pertambahan Nilai
alt Israel6 16%7(Eilat0%) 0% (fruits and vegetables, tourism services, diamonds, flights and apartments renting) Ma'am = מס ערך מוסף
alt Japan 5%   Consumption tax = 消費税
alt South Korea 10%   VAT = 부가세(附加稅, Bugase) = 부가가치세(附加價値稅,Bugagachise)
alt Jersey8 5% 0% GST = Goods and Services Tax
alt Jordan 16%   GST = Goods and Sales Tax
alt Kazakhstan 12%   ҚCҚ = Қосымша салық құны (Kazakh)
НДС = Налог на добавленную стоимость (Russian)
VAT = Value Added Tax
alt Kosovo 16%   TVSH = Tatimi mbi Vlerën e Shtuar
alt Lebanon 10%   TVA = Taxe sur la valeur ajoutée
alt Liechtenstein[35] 7.6% 3.6% (lodging services) or 2.4% MWST = Mehrwertsteuer
alt Morocco 20%   GST = Goods and Sales Tax (الضريبة على القيمة المضافة)
alt Moldova 20% 8%, 5% or 0% TVA = Taxa pe Valoarea Adăugată
alt Macedonia 18% 5% ДДВ = Данок на Додадена Вредност, DDV = Danok na Dodadena Vrednost
alt Malaysia9 10%   GST = Goods and Services Tax (Government Tax)
alt Mexico 16% 11%, 0% IVA = Impuesto al Valor Agregado
alt Montenegro 17%   PDV = Porez na dodatu vrijednost
alt Mauritius 15%   VAT = Value Added Tax
alt Nepal 13% 0% VAT = Value Added Taxes
alt New Zealand 15%   GST = Goods and Services Tax
alt Norway 25% 14% or 8% MVA = Merverdiavgift (bokmål) or meirverdiavgift (nynorsk) (informallymoms)
alt Palestinian territories 14.5%   VAT = Value Added Tax
alt Pakistan 16% 1% or 0% GST = General Sales Tax
alt Panama 7%   ITBMS = Impuesto de Transferencia de Bienes Muebles y Servicios
alt Paraguay 10% 5% IVA= Impuesto al Valor Agregado
alt Peru 16%+2%   IGV - 16% = Impuesto General a la Ventas IPM - 2% Impuesto de Promocion Municipal
alt Philippines 12%10   RVAT = Reformed Value Added Tax, locally known as Karagdagang Buwis / Dungag nga Buhis
alt Russia 18% 10% or 0% НДС = Налог на добавленную стоимость, NDS = Nalog na dobavlennuyu stoimost’
alt Saint Kitts and Nevis 17%   VAT = Value Added Tax
alt Serbia 18% 8% or 0% ПДВ = Порез на додату вредност, PDV = Porez na dodatu vrednost
alt Singapore 7%   GST = Goods and Services Tax
alt South Africa 14% 0% VAT = Valued Added Tax
alt Sri Lanka 12% 0% VAT = Valued Added Tax has been in effect in Sri Lanka since 2001. On the 2001 budget, the rates have been revised to 12% and 0% from the previous 20%, 12% and 0%
alt Switzerland 8%[36] 3.8% (hotel sector) and 2.5% (foods, books, newspapers, medical supplies)[36] MWST = Mehrwertsteuer, TVA = Taxe sur la valeur ajoutée, IVA =Imposta sul valore aggiunto, TPV = Taglia sin la Plivalur
alt Taiwan 5%    
alt Thailand 7%   VAT = Value Added Tax, ภาษีมูลค่าเพิ่ม
alt Trinidad and Tobago 15% 0%  
alt Turkey 18% 8% or 1% KDV = Katma değer vergisi
alt Ukraine 20% (17% from January 2014) 0% ПДВ = Податок на додану вартість, PDV = Podatok na dodanu vartist’.
alt Uruguay 22% 10% IVA = Impuesto al Valor Agregado
alt Uzbekistan 20 %   НДС = Налог на добавленную стоимость
alt Vietnam 10% 5% or 0% GTGT = Giá Trị Gia Tăng
alt Venezuela 12% 11% IVA = Impuesto al Valor Agregado
 

 

 

Last Updated on Monday, 03 October 2011 13:26
 
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