Value Added Tax Rates (VAT) By Country

Countries A - HCountries I - NCountries P - W

ALBANIA

ICELAND

PAKISTAN

· Duties 0-15%· Duties 0-30% (avg. 3.6%)· GST 17%
· VAT 20%· VAT 7.5%, 25.5%· Duties 0-30%
· Excise tax 7-40% (vehicles)

ALGERIA

INDIA

POLAND

· VAT 7, 17%· VAT 13.5%· Duties 0-15% (avg. 4.2%)
· Duties 3-40%· Duties 0-40%· VAT 7, 23%
· TSA 1 (Luxuries) 20-110%· Excise Taxes 8-24%
· Educational CESS: 3%

ANDORRA

IRELAND

PORTUGAL

· Duties 1-7% (avg. 3.6%)· Duties 5-20% (avg. 3.5%)· Duties 0-15% (avg. 4.2%)
· VAT 4.5%· VAT 23%· VAT 23%

ARUBA

ISLE OF MAN (United Kingdom)

PUERTO RICO (USA)

· Duties 0-12% (avg. 3%)· VAT 5, 20%· Import Tax 0-7% (under review)
· Duties 5-15%

AUSTRALIA

ISRAEL

REUNION ISLAND (France)

· Duties 0-17.5%· Purchase Tax 5-90%· VAT 2.1, 8.5%
· GST 2 10%· Duties 0.8-80%· Duties may apply
· VAT 18%
· Linkage charge (CPI variance)

AUSTRIA

ITALY

ROMANIA

· Duties 3.5-15% (avg. 3.5%)· Duties 5-20% (avg. 3.5%)· Duties 0-30% (avg. 11.7%)
· VAT 20%· VAT 22%· VAT 24%

AZORES (Portugal)

JAPAN

RUSSIA

· VAT 13%· Consumption Tax 5%· Duties 5-20% (avg. 14%)
· Import duties may apply· VAT 18%,10%
· Excise Tax 20-570%

BALEARIC ISLANDS (See Spain)

JERSEY (United Kingdom)

SENEGAL

· VAT 0%· Customs Duties 0-20%
· GST 5%· VAT 18%
· Duties 0-22%· Excise tax 0-50%

BELARUS

LATVIA

SERBIA

· Duties 20-40%· Duties 0-55% (avg. 15%)· Duties 0-30% (avg. 9.4%)
· VAT 20%· VAT 20%· VAT 20%
· Excise tax 5-70%

BELGIUM

LEBANON

SINGAPORE

· Duties 3.5-15% (avg. 3.5%)· VAT 10%· GST 7%
· VAT 12, 21%· Duties 0-70% (avg. 15%)· Import Tax 0-1%
· Vehicle tax 0-30%

BOSNIA & HERZEGOVINA

LESOTHO (SACU)

SLOVAKIA

· VAT 17%· Duties 0-40%· Duties 0-15% (avg. 4.2%)
· Duties 0-15%· VAT 14% · VAT 10, 20%

BOTSWANA

LIECHTENSTEIN (Admin by Switz.)

SLOVENIA

· Duties 37.5% (65%, motor vehicle)· VAT 8%· Duties 0-20% (avg. 4.2%)
· VAT 12%· VAT 8.5, 22%
· Excise Tax 5-35% (luxury goods)

BULGARIA

LITHUANIA

SOUTH AFRICA

· Duties 5-40%· Duties 0-15%· Duties 0-40% (avg. 20%)
· VAT 7, 20%· VAT 21%· Excise Tax 5-10% (incl. vehicles)
· Excise Tax 10-100% · VAT 14%

CANADA

LUXEMBOURG

SOUTH KOREA

· Duties 0-20%· Duties 5-14%· Duties 7.9% (avg.)
· GST 5%· VAT 3, 15%· VAT 10%
· Excise tax 15-100% (luxury items, electric goods)

CANARY ISLANDS (Spain)

MACAO, CHINA

SPAIN

· VAT 0%· VAT 0%· Duties 0-20% (avg. 4.2%)
· IGIC/AIEM 5 4.5% (some imports)· Consumption tax 0%· VAT 21%
· Motor Vehicle tax 10-55%

CEUTA (Spain)

MACEDONIA

SRI LANKA

· VAT 0%· Duties 0-30%, average 14.5%· Duties 5-35%,
· IPSI 6 3% (some imports)· VAT 5% (computer goods, medical goods),18% (all others) · Motor vehicles 25%
· Excise Tax 5-62%· VAT 12%

CHILE

MADAGASCAR

ST. BARTHELEMY (France)

· Duties 6-16.5%· Duties 5-25%· VAT 2.1, 8.5%
· VAT 19%· VAT 20%
· Luxury Tax 50-85%

CHINA

MADEIRA (Portugal)

ST. MARTIN (French side)

· Duties 0-35% (motor vehicles 34.2%)· VAT 22%· VAT 2.1, 8.5%
· VAT 17%
· Consumption Tax 5-10%

CORSICA (France)

MALAYSIA

ST. PIERRE ( France)

· VAT 8, 19.6%· Duties 0-300% (avg. 8.1%)· VAT 0%
· GST 5-10%· Duties 0-5%

COTE D’ IVOIRE

MALTA

SWAZILAND (SACU)

· Duties 0-35%VAT 18%· Sales tax (VAT) 14%
· VAT 18, 20%Duties 0-12% · Duties 0-40%

CROATIA

MARTINIQUE

SWEDEN

· Duties 0-18%· VAT 2.1, 8.5%· Duties 2-14% (avg. 4.2%)
· VAT 10, 25%· VAT 25%
· Motor Vehicles Tax 0- 48%

CURACAO

MAURITIUS

SWITZERLAND

· VAT 6%· Duties 0-80%· Duties 3.2% (avg.)
· Excise duties 0-17%· VAT 15%· VAT 8%, 2.4%
· Statistical/Environmental Tax 3% (Co2 Emissions)

CYPRUS

MAYOTTE (France)

TAHITI (France)

· VAT 18%· VAT 0%· VAT 2,4,6%
· Duties 0-30%· Import duties may apply

CZECH REPUBLIC

MELILLA (Spain)

TAIWAN

· Duties 0-20% (avg.)· VAT 0%· Duties 2-60% (avg. 8.2%)
· VAT 15, 21%· IPSI 4% (some imports)· VAT 5%

DENMARK

MEXICO

TASMANIA (Australia)

· Duties 5-14%· IVA 8 10-16%· GST 10%
· VAT 25%· Duties 0-17.5%

ESTONIA

MIQUELON (France)

THAILAND

· VAT 20%· VAT 0%· Duties 0-45%
· Avg. duty rate 5%· Duties 0-5%· VAT 7%
· Excise Tax 25-80% (luxury goods)

FAROE ISLANDS (Denmark)

MOLDOVA

TUNISIA

· Duties 0-25%· VAT 20%, reduced rate 8%· Duties 10-43% (avg. 34%, reduction to 25% considered)
· VAT 18, 12 and 6% (most
goods 18%)
· Luxury Tax 10-700%
· Customs Formality Fee 3%

FINLAND

MONACO (Admin by France)

TURKEY

· Duties 0-35%· VAT 5.5, 19.6%· Duties 0-20% (avg. 5%)
· VAT 24%· Duties 5-17%· VAT 18%
· Consumption Tax 7-40% (some
luxury items & motor vehicles)

FRANCE

MONGOLIA

TURKS & CAICOS

· Duties 5-17%· VAT 10%· Duties 0-45% (vehicles highest)
· VAT 5.5, 19.6%· General import tariff 5%· Customs surcharge 10%

GERMANY

MONTENEGRO

United Arab Emirates

· Duties 5-17%· VAT 7, 17%· Duties 4-5%
· VAT 7, 19%· Duties 5% (avg.)· Motor Vehicles & Boats 5%

GIBRALTAR

MOROCCO

UKRAINE

· VAT 0%· Duties 2.5-200% (avg. 10%)· Duties 0-20 (avg. 16%)
· Duties 12% (avg.)· VAT 10, 20%· VAT 20%
· Vehicles 25-30% · Excise tax 0-300% (vehicles and
· jewelry included)

GREECE

NAMIBIA (SACU)

UNITED KINGDOM

· Duties 5-7% (vehicles higher)· Duties 0-85%· Duties 0-15% (avg. 4.2%)
· VAT 9, 23%· VAT 15% · VAT 20%

GREENLAND (Denmark)

NETHERLANDS

WALLIS & FUTUNA (France)

· VAT 0%· Duties 5-20% (avg. 3.5%)· VAT 2-6%
· Import surcharges may apply to raw materials· VAT 6, 21%

GUADELOUPE (France)

NEW CALEDONIA (France)

· VAT 2.1, 8.5%· VAT 0%
· TBI 9 5%
· Duties 0-20%

GUERNSEY (United Kingdom)

NEW ZEALAND

· VAT 0%· Duties 0-15%
· Duties 0-22%· GST 15%

HONG KONG

NORWAY

· Registration Tax 35-100% (motor vehicles)· VAT 12-25%
· GST 0%· Duties 0-8%

· Vehicles 10-60%

HUNGARY

· Duties 0-60% (8% avg.)
· VAT 27%
· Excise Tax 10-35% (luxury goods)

(1) TSA – Tax Specific Additional
(2) GST – Goods and services tax
(3) HST – Harmonized sales tax
(4) QST – Quebec sales tax
(5) IGIC – General indirect tax of the Canary Islands
(6) IPSI – General indirect tax (Ceuta & Melilla)
(7) IVA – Value added tax (Mexico)
(8) TBI – Import tax (New Caledonia)

July 21, 2014

Staff Contact:   Elizabeth Cafaro

Business Development and Membership Assistant
Tel: 212.703.5087

As a member of USCIB’s Policy Team, Policy and Program Assistants work to support the mission of the organization on an array of issues ranging from Growth, Jobs and Open Market; Competitiveness and Innovation; Sustainable Development; and Business and Society.

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