Value Added Tax Rates (VAT) By Country

This page is for reference purposes only. While updated periodically, it should not be construed as an authoritative list of all applicable VAT rates. Visitors are encouraged to contact representatives of the country or territory in question for official rates.

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Please note that the U.S does not have a national VAT or GST. The U.S does, however, have a Sales Tax that varies from state to state.

Countries A - HCountries I - NCountries P - W

ALBANIA

ICELAND

PAKISTAN

· VAT 20%· VAT 24%· GST 13-17%
· Duties 0-15%· Duties 0-30% (avg. 3.6%)· Duties 0-30%
· Excise tax 7-40% (vehicles)

ALGERIA

INDIA

POLAND

· VAT 14-19%· VAT 1-5%, 15%· VAT 5-23%
· Duties 0-30%· Duties 0-30%· Duties 0-15% (avg. 4.2%)
· TSA 1 (Luxuries) 20-110%· Excise Taxes 8-24%
· Educational CESS: 3%

ANDORRA

INDONESIA

PORTUGAL

· VAT 4.5%· VAT 10%· VAT 23%
· Duties 0-17%· Duties 0-15%· Duties 0-50%
· GST 10-50% (on luxury goods)

ARUBA

IRELAND

PUERTO RICO (USA)

· VAT 2%· VAT 23%· VAT 11.5%
· Duties 0-12% (avg. 3%)· Duties 0-48.5%· Import Tax 0-7% (under review)

AUSTRALIA

ISLE OF MAN (United Kingdom)

REUNION ISLAND (France)

· GST 2 10%· VAT 20%· VAT 2.1-8.5%
· Duties 0-17.5%· Duties 0-48.5%· Duties 0-17%

AUSTRIA

ISRAEL

ROMANIA

· VAT 20%· VAT 17%· VAT 19%
· Duties 3.5-15% (avg. 3.5%)· Duties 0.8-80%· Duties 0-50% (avg. 20%)
· Purchase Tax 5-90%
· Linkage charge (CPI variance)

AZORES (Portugal)

ITALY

RUSSIA

· VAT 18%· VAT 22%· VAT 18%
· Import duties may apply· Duties 0-17%· Duties 5-20% (avg. 14%)
· Excise Tax 20-570%

BALEARIC ISLANDS (See Spain)

JAPAN

SENEGAL

· VAT 8%· VAT 18%
· Consumption Tax 5%· Customs Duties 0-20%
· Excise tax 0-50%

BELARUS

JERSEY (United Kingdom)

SERBIA

· VAT 20%· GST 5%· VAT 20%
· Duties 0-100% (avg. 7.8%)· Duties 0-22%· Duties 0-30% (avg. 9.4%)
· Excise tax 5-70%

BELGIUM

KAZAKHSTAN

SINGAPORE

· VAT 12, 21%· VAT 12%· GST 7%
· Duties 3.5-15% (avg. 3.5%)· Duties 6%· Import Tax 0-1%
· Vehicle tax 0-30%

BOSNIA & HERZEGOVINA

LATVIA

SLOVAKIA

· VAT 17%· VAT 21%· VAT 20%
· Duties 0-15%· Duties 0-20%· Duties 0-15% (avg. 4.2%)

BOTSWANA

LEBANON

SLOVENIA

· VAT 12%· VAT 11%· VAT 9.5-22%
· Duties 37.5% (65%, motor vehicle)· Duties 0-70% (avg. 7.85%)· Duties 0-48.5% (avg. 20%)
· Excise Tax 5-35% (luxury goods)

BRAZIL

LESOTHO (SACU)

SOUTH AFRICA

· VAT 7-18% (per state)· VAT 15% · VAT 15%
· Duties 10-35%· Duties 0-45% (avg. 18.74%)· Duties 0-40% (avg. 20%)
· COFIN Tax 13.57%· Excise Tax 5-10% (incl. vehicles)
· IPI Tax 0-20%
· PIS Tax 2.62%

BULGARIA

LIECHTENSTEIN (Admin by Switz.)

SOUTH KOREA

· VAT 20%· VAT 7.7%· VAT 10%
· Duties 5-40%· Duties 5-14%· Duties 7.9% (avg.)
· Excise tax 10-20%

CANADA

LITHUANIA

SPAIN

· GST 5%· VAT 21%· VAT 21%
· Duties 0-20%· Duties 0-48.5% (avg. 20%)· Duties 0-20% (avg. 4.2%)
· Excise Tax 10-100%

CANARY ISLANDS (Spain)

LUXEMBOURG

SRI LANKA

· VAT 0%· VAT 0-17%· VAT 15%
· IGIC/AIEM 3 7% (some imports)· Duties 5-14%· Duties 5-35%
· Motor vehicles 25%

CEUTA (Spain)

MACAU, CHINA

ST. BARTHELEMY (France)

· VAT 0%· VAT 0%· VAT 2.1-8.5%
· IPSI 4 3% (some imports)· Consumption tax 0%
· Motor Vehicle tax 10-55%

CHILE

MACEDONIA

ST. MARTIN (French side)

· VAT 19%· VAT 18%· VAT 5%
· Duties 6-16.5%· Duties 0-30%, average 14.5%
· Luxury Tax 50-85%· Excise Tax 5-62%

CHINA

MADAGASCAR

ST. PIERRE ( France)

· VAT 17%· VAT 20%· VAT 0%
· Duties 0-35% (motor vehicles 34.2%)· Duties 5-20%· Duties 0-5%
· Consumption Tax 5-10%

CHINESE TAIPEI

MADEIRA (Portugal)

SWAZILAND (SACU)

· VAT 5%· VAT 22%· Sales tax (VAT) 15%
· Duties 0-30% (avg. 6.52%)· Duties 0-17% (avg. 10%)· Duties 0-40%

CORSICA (France)

MALAYSIA

SWEDEN

· VAT 20%· SST (VAT) 5-10%· VAT 25%
· GST 0%· Duties 2-14% (avg. 4.2%)
· Duties 6.1%

COTE D’ IVOIRE

MALTA

SWITZERLAND

· VAT 18, 20%· VAT 18%· VAT 8%
· Duties 0-35%· Duties 0-48% (Avg. 20%) · Duties 3.2% (avg.)
· Statistical/Environmental Tax 3% (Co2 Emissions)

CROATIA

MARTINIQUE

TAHITI (France)

· VAT 5-25%· VAT 2.1, 8.5%· VAT 16%
· Duties 0-48%
· Motor Vehicles Tax 0- 48%

CURACAO

MAURITIUS

TASMANIA (Australia)

· VAT 6-9%· VAT 15%· GST 10%
· Excise duties 6%· Duties 0-80%· Duties 0-17.5%

CYPRUS

MAYOTTE (France)

THAILAND

· VAT 19%· VAT 0%· VAT 7%
· Duties 0-17%· Import duties may apply· Duties 0-80%
· Excise Tax 25-80% (luxury goods)

CZECH REPUBLIC

MELILLA (Spain)

TUNISIA

· VAT 10, 15, 21%· VAT 0%· VAT 19%
· Duties 0-20% (avg.)· IPSI 05-10% (some imports)· Duties 10-43% (avg. 34%, reduction to 25% considered)
· Luxury Tax 10-700%
· Customs Formality Fee 3%

DENMARK

MEXICO

TURKEY

· VAT 25%· IVA 5 16%· VAT 18%
· Duties 5-14%· Duties 0-140.4% (avg. 13.97%)· Duties 0-20% (avg. 5%)
· Consumption Tax 7-40% (some luxury items & motor vehicles)

ESTONIA

MIQUELON (France)

TURKS & CAICOS

· VAT 20%· VAT 0%· Duties 0-45% (vehicles highest)
· Duties 0-17% (avg. 5%)· Duties 0-5% · Customs surcharge 10%

FAROE ISLANDS (Denmark)

MOLDOVA

United Arab Emirates

· VAT 25%· VAT 20%, reduced rate 8%· VAT 5%
· Duties 0-25%· Duties 0-100% (avg. 4.61%)
· Motor Vehicles & Boats 5%

FINLAND

MONACO (Admin by France)

UKRAINE

· VAT 24%· VAT 20%· VAT 20%
· Duties 0-35%· Duties 0-17%· Duties 0-60 (avg. 10%)
· Excise tax 0-300% (vehicles and jewelry included)

FRANCE

MONGOLIA

UNITED KINGDOM

· VAT 20%· VAT 10%· VAT 20%
· Duties 5-17%· General import tariff 5%· Duties 0-15% (avg. 4.2%)

GERMANY

MONTENEGRO

WALLIS & FUTUNA (France)

· VAT 19%· VAT 19%· VAT 2-6%
· Duties 5-17%· Duties 5% (avg.)

GIBRALTAR

MOROCCO

· Duties 12% (avg.· VAT 20%
· Vehicles 25-30% · Duties 2.5-200% (avg. 10%)

GREECE

NAMIBIA (SACU)

· VAT 24%· VAT 15%
· Duties 0-17% (vehicles higher)· Duties 0-85%

GUADELOUPE (France)

NETHERLANDS

· VAT 2.1, 8.5%· VAT 21%
· Duties 5-20% (avg. 3.5%)

GUERNSEY (United Kingdom)

NEW CALEDONIA (France)

· VAT 0%· GTC (VAT) 3-22%
· Duties 0-22%· TBI 6 5%
· Duties 0-20%

HONG KONG

NEW ZEALAND

· Registration Tax 35-100% (motor vehicles)· GST 15%
· GST 0%· Duties 0-15%

HUNGARY

NORWAY

· VAT 27%· VAT 25%
· Duties 0-60% (8% avg.)· Duties 0-8%
· Excise Tax 10-35% (luxury goods)· Vehicles 10-60%

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

Staff Contact:   Anna Zhang

Senior Carnet and Claims Advisor
Tel: 212.703.5075

Anna Zhang supervises both foreign and U.S. Customs Carnet claims as well as payments to member countries of the ATA Carnet system. She has also worked extensively on expanding the Carnet system to China and other East Asian countries. Zhang has been affiliated with USCIB’s Carnet service since 1988, prior to which time she held positions with Svenska Handelsbanken, Boeing a nd Commerzbank.
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