View source for Value-added tax

{{short description|Form of consumption tax}}
{{redirect|VAT|the identifier for value-added tax|VAT identification number|other uses|Vat (disambiguation){{!}}Vat}}
{{Use dmy dates|date=September 2021}}

[[File: Countries with VAT.svg|260px|thumb|A map of countries and territories by their VAT status, 2019 {{legend|#0000f6|No VAT}} {{legend|#f08481|VAT}}]]
{{Taxation}}
A '''value-added tax''' ('''VAT''' or '''goods and services tax''' ('''GST'''), '''general consumption tax''' ('''GCT''')) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a [[sales tax]]. VAT is an [[indirect tax]], because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions.

Products exported to other countries are typically exempted from the tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the producer. VAT raises about a fifth of total tax revenues worldwide and among the members of the [[Organisation for Economic Co-operation and Development]] (OECD).<ref name="OECD 2018 VAT trends">{{cite book|title=Consumption Tax Trends 2018: VAT/GST and excise rates, trends and policy issues|publisher=Secretary-General of the OECD|isbn=978-92-64-22394-3|url=http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-tax-trends-2014_ctt-2014-en#.V-bNg61v9GY#page1|access-date=24 September 2016|doi=10.1787/ctt-2018-en|year=2018|s2cid=239487087}}</ref>{{Rp|14}} As of June 2023, 175<ref>{{cite web |last1=Asquith |first1=Richard |title=How many countries have VAT or GST? 175  |date=6 June 2023 |url=https://www.vatcalc.com/global/how-many-countries-have-vat-or-gst-174/ |website=VATCalc |publisher=Tax Agile |access-date=15 August 2023}}</ref> of the [[Member states of the United Nations|193 countries]] with UN membership employ a VAT, including all OECD members except the [[Taxation in the United States|United States]].<ref name="OECD 2018 VAT trends"/>{{Rp|14}}

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==History==
German industrialist [[Wilhelm von Siemens]] proposed the concept of a value-added tax in 1918 to replace the German [[turnover tax]]. However, the turnover tax was not replaced until 1968.<ref name=icaew>{{cite web|website=[[ICAEW]]|title=A brief history of VAT in Europe and the UK|author=ICAEW Insights|url=https://www.icaew.com/insights/tax-news/2024/sep-2024/a-brief-history-of-vat-in-europe-and-the-uk|date=18 September 2024|access-date=11 October 2024}}</ref> The modern variation of VAT was first implemented by [[Maurice Lauré]], joint director of the French tax authority, who implemented VAT on 10 April 1954 in France's [[Ivory Coast]] colony. Assessing the experiment as successful, France introduced it domestically in 1958.<ref name=":0">{{Cite journal|last=Helgason|first=Agnar Freyr|title=Unleashing the 'money machine': the domestic political foundations of VAT adoption|journal=Socio-Economic Review|volume=15|issue=4|pages=797–813|doi=10.1093/ser/mwx004|year=2017}}</ref> Initially directed at large businesses, it was extended over time to include all business sectors. In France it is the largest source of state finance, accounting for nearly 50% of state revenues.<ref>{{cite web |url= http://www.performance-publique.gouv.fr/le-budget-et-les-comptes-de-letat/approfondir/les-recettes/les-recettes-fiscales.html |quote= la TVA représente 125,4&nbsp;milliards d'euros, soit 49,7% des recettes fiscales nettes de l'État. |date= 30 October 2009 |title= Les recettes fiscales |publisher= [[Minister of the Economy, Industry and Employment (France)]] |language= fr |work= Le budget et les comptes de l'État |access-date= 15 May 2009 |archive-date= 2 January 2010 |archive-url= https://web.archive.org/web/20100102130158/http://www.performance-publique.gouv.fr/le-budget-et-les-comptes-de-letat/approfondir/les-recettes/les-recettes-fiscales.html |url-status= dead }}</ref>[[File:Btw.png|thumb|right|A Belgian VAT receipt]]

Following creation of the [[European Economic Community]] in 1957, the Fiscal and Financial Committee set up by the [[European Commission]] in 1960 under the chairmanship of Professor [[Fritz Neumark]] made its priority objective the elimination of distortions to competition caused by disparities in national indirect tax systems.<ref>[[Marcel van Meerhaeghe|M.A.G. van Meerhaeghe]], ''Taxation and the European Community'', Economia delle Scelte Pubbliche, Vol. VII, 1989-1/2, pp.&nbsp;18–19.</ref><ref>Europäische Wirtschaftsgemeinschaft – Kommission: Bericht des Steuer- und Finanzausschusses (Neumark Bericht), Brüssel 1963.</ref>

The Neumark Report published in 1962 concluded that France's VAT model would be the simplest and most effective indirect tax system. This led to the EEC issuing two VAT directives, adopted in April 1967, providing a blueprint for introducing VAT across the EEC, following which, other member states (initially Belgium, Italy, Luxembourg, the Netherlands and West Germany) introduced VAT.<ref name=icaew/>

==Implementation==
VAT can be accounts-based or invoice-based.<ref>{{cite book |url=https://books.google.com/books?id=qnI5E3m09d0C&pg=PA49 |title=The Modern VAT |publisher=[[International Monetary Fund]] |date=5 November 2001 |access-date=30 April 2012 |last1=Bodin |first1=Jean-Paul |first2=Liam P. |last2=Ebril |first3=Michael |last3=Keen |first4=Victoria P. |last4=Summers |isbn=978-1-58906-026-5}}</ref> All countries except Japan use the invoice method.<ref name="CRS 2008" /><ref name="Cruz Flat Tax" /><ref name="USCC VAT white paper" />

Using invoices, each seller pays VAT on their sales and passes the buyer an invoice that indicates the amount of tax paid excluding deductions (input tax). Buyers who themselves add value and resell the product pay VAT on their own sales (output tax). The difference between output tax and input tax is the amount paid to the government (or refunded, in the case of a negative amount). 

Using accounts, the tax is calculated as a percentage of the difference between sales and purchases from taxed accounts.<ref name="CRS 2008" /><ref name="Cruz Flat Tax" /><ref name="USCC VAT white paper" />

==Incentives==
VAT provides an incentive for businesses to register and keep invoices, and it does this in the form of zero-rated goods and VAT exemption on goods not resold.<ref>{{cite conference |last=Minh Le |first=Tuan |title=Value Added Taxation: Mechanism, Design, and Policy Issues |publisher=World Bank |date=1 May 2003 |s2cid=9409506 |quote=the mechanism provides strong incentives for firms to keep invoices }}</ref> Through registration, a business documents its purchases, making them eligible for a VAT credit.

The main benefits of VAT are that in relation to many other forms of taxation, it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue.<ref>{{Cite journal |last1=Brockmeyer |first1=Anne |last2=Mascagni |first2=Giulia |last3=Nair |first3=Vedanth |last4=Waseem |first4=Mazhar |last5=Almunia |first5=Miguel |date=2024 |title=Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries |journal=Journal of Economic Perspectives |language=en |volume=38 |issue=1 |pages=107–132 |doi=10.1257/jep.38.1.107 |issn=0895-3309|doi-access=free }}</ref>

==Comparison with sales tax==
VAT has no effect on how businesses organize, because the same amount of tax is collected regardless of how many times goods change hands before arriving at the ultimate consumer. By contrast, sales taxes are collected on each transaction, encouraging businesses to [[Vertical integration|vertically integrate]] to reduce the number of transactions and thereby reduce the amount of tax. For this reason, VAT has been gaining favor over traditional sales taxes.{{Citation needed|date=August 2024}} 

Another difference is that VAT is collected at the national level, while in countries such as India and the US, sales tax is collected at the point of sale by the local jurisdiction, leading them to prefer the latter method.

The main disadvantage of VAT is the extra accounting required by those in the supply chain. However, payment of VAT is made simpler when the VAT system has few, if any, exemptions (such as with GST in New Zealand).<ref>{{Cite web |last=kristenbickerstaff |date=2020-12-21 |title=What is the difference between sales tax and VAT? |url=https://tax.thomsonreuters.com/blog/what-is-the-difference-between-sales-tax-and-vat/ |access-date=2023-07-20 |website=Tax & Accounting Blog Posts by Thomson Reuters |language=en-US}}</ref>

==Examples==
===Untaxed===
[[File:VAT1b2.png|right|Without any tax]]
* A widget manufacturer, for example, spends $1.00 on [[raw material]]s and uses them to make a widget.
* The widget is sold wholesale to a widget retailer for $1.20, at a gross margin of $0.20.
* The widget retailer then sells the widget to a widget consumer for $1.50, at a gross margin of $0.30.

===Sales tax===
10% sales tax:
[[File:VAT2b22.png|right|With a 10% sales tax]]
* The manufacturer spends $1.00 for the raw materials, certifying it is not a final consumer.
* The manufacturer charges the retailer $1.20, checking that the retailer is not a consumer, leaving the same gross margin of $0.20.
* The retailer charges the consumer ($1.50 × 1.10) = $1.65 and pays the government $0.15, leaving the gross margin of $0.30.

So, the consumer pays 10% ($0.15) extra, compared to the no taxation scheme, and the government collects this amount. The retailers pay no tax directly, but the retailer has to do the tax-related paperwork. Suppliers and manufacturers have the administrative burden of supplying correct state exemption certifications that the retailer must verify and maintain.

The manufacturer is responsible for ensuring that their customers (retailers) are only intermediates and not end consumers (otherwise the manufacturer charges the tax). In addition, the retailer tracks what is taxable and what is not, along with the various tax rates in each city where it operates.

===Value-added tax===
10% VAT:
[[File:VAT3b22.png|right|With a 10% VAT]]
* The manufacturer spends ($1 × 1.10) = $1.10 to buy raw materials, and the seller of the raw materials pays the government $0.10.
* The manufacturer charges the retailer ($1.20 × 1.10) = $1.32 and pays the government ($0.12 ''minus'' $0.10) = $0.02, leaving the same gross margin of ($1.32 – $1.10 – $0.02) = $0.20.
* The retailer charges the consumer ($1.50 × 1.10) = $1.65 and pays the government ($0.15 ''minus'' $0.12) = $0.03, leaving the same gross margin of ($1.65 – $1.32 – $0.03) = $0.30.
* Manufacturer and retailer gross margins are a smaller percent of the total perspective. If the cost of raw material production were shown, this would also be true of the raw material supplier's gross margin on a percentage basis.
* Note that the taxes paid by both the manufacturer and the retailer to the government are 10% of the ''values added'' by their respective business practices (e.g. the ''value added'' by the manufacturer is $1.20 minus $1.00, thus the tax payable by the manufacturer is ($1.20 – $1.00) × 10% = $0.02).

In the VAT example above, the consumer has paid, and the government received, the same dollar amount as with a sales tax. At each stage of production, the seller collects a tax and the buyer pays that tax. The buyer can then be reimbursed for paying the tax, but only by successfully selling the value-added product to the buyer at the next stage. In the previous examples, if the retailer fails to sell some of its inventory, it suffers a greater financial loss in the VAT scheme, in comparison to the sales tax regulatory system, by having paid a higher wholesale price on the product it wants to sell.

Each business is responsible for handling the necessary tax paperwork. However, businesses have no obligation to request certifications from purchasers who are not end users, or of providing such certifications to their suppliers, but they incur increased accounting costs for collecting the tax.

===Limitations ===
The simplified examples assume incorrectly that taxes are non-distortionary: the same number of widgets were made and sold both before and after the introduction of the tax. However, the [[supply and demand]] [[economic model]] suggests that any tax raises the cost of the product for someone. In raising the cost, the [[supply curve]] shifts leftward. Consequently, the quantity of a good purchased decreases, and/or the price at which it is sold increases.

== Criticism ==
[[File:Campaña nomasiva.com 049.jpg|thumb|4 May 2010 "Campaña no más IVA" in Spain]]

===Regressivity===
VAT has been criticized by opponents as a [[regressive tax]], meaning that the poor pay more, as a percentage of their income, relative to the wealthier individuals, given the higher [[marginal propensity to consume]] among the poor.<ref name="auto">{{cite web |date=13 December 2018 |title=Options for Reducing the Deficit: 2019 to 2028 |url=https://www.cbo.gov/budget-options/2018/54820 |access-date=1 March 2020 |publisher=Congressional Budget Office}}</ref>

Defenders reply that relating taxation levels to income is an arbitrary standard and that the VAT is in fact a [[proportional tax]]. An [[OECD]] study found that VAT could even be slightly progressive.<ref name="oecd">{{cite report |url=https://www.oecd-ilibrary.org/deliver/4a494083-en.pdf?itemId=%2Fcontent%2Fpaper%2F4a494083-en&mimeType=pdf |title=OECD Taxation Working Papers: Reassessing the regressivity of the VAT |publisher=Organisation for Economic Co-Operation and Development (OECD) |doi=10.1787/22235558 |issn=2223-5558 |doi-access=free |series=OECD Taxation Working Papers |year=2022}}</ref><ref>{{Cite web |last=Enache |first=Cristina |date=13 August 2020 |title=Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive |url=https://taxfoundation.org/value-added-tax-vat-progressive/ |work=Tax Foundation}}</ref> VAT's effective regressivity can be reduced by applying a lower rate to products that are more likely to be consumed by the poor.<ref name="auto" /> Some countries compensate by implementing transfer payments targeted to the poor.<ref>Chia-Tern Huey Min (October 2004) [https://web.archive.org/web/20071129192831/http://adb.org/Documents/Events/2004/Fourteenth-Tax-Conference/text-chia.pdf GST in Singapore: Policy Rationale, Implementation Strategy & Technical Design], Singapore Ministry of Finance.</ref>

===Deadweight loss===
The incidence of VAT may not fall entirely on consumers as traders tend to absorb VAT so as to maintain sales volumes. Conversely, not all cuts in VAT are passed on in lower prices. VAT consequently leads to a deadweight loss if cutting prices pushes a business below the margin of profitability. The effect can be seen when VAT is cut or abolished. Sweden reduced VAT on restaurant meals from 25% to 12.5%, creating 11,000 additional jobs.<ref>{{Cite web |title=Rätt lagat? Effekter av sänkt moms på restaurang- och cateringtjänster i Sverige |url=https://www.nationalekonomi.se/sites/default/files/2016/09/44-5-bfjmst.pdf |access-date=5 October 2023 |website=www.nationalekonomi.se}}</ref>

===Fraud ===
VAT offers distinctive opportunities for evasion and fraud, especially through abuse of the credit and refund mechanism.<ref>{{cite web |last1=Crawford |first1=Ian |last2=Keen |first2=Michael |last3=Smith |first3=Stephen |title=Value Added Tax and Excises |url=https://ifs.org.uk/mirrleesreview/dimensions/ch4.pdf |website=[[Institute for Fiscal Studies]]}}</ref> VAT overclaim fraud reached as high as 34% in Romania.<ref>{{cite web |title=VAT Gap |url=https://ec.europa.eu/taxation_customs/vat-gap_en}}</ref>

Exports are generally [[Zero-rated supply|zero-rated]], creating opportunity for fraud. In Europe, the main source of problems is [[carousel fraud]].{{Citation needed|date=December 2007}} This fraud originated in the 1970s in the [[Benelux]] countries. VAT fraud then became a major problem in the [[UK]].<ref>O'Grady, Sean (26 July 2007) "[https://web.archive.org/web/20081224045212/http://www.independent.co.uk/news/business/news/carousel-fraud-has-cost-uk-up-to-16316bn-458771.html Carousel fraud 'has cost UK up to £16bn']", ''The Independent''.</ref> Similar fraud possibilities exist inside a country. To avoid this, countries such as Sweden hold the major owner of a limited company personally responsible.<ref name="economyincrisis.org">{{Cite web |title=Now is the Time to Reform the Income Tax with a VAT! &#124; Economy in Crisis |url=http://economyincrisis.org/content/now-is-the-time-to-reform-the-income-tax-with-a-vat |url-status=dead |archive-url=https://web.archive.org/web/20160323111240/http://economyincrisis.org/content/now-is-the-time-to-reform-the-income-tax-with-a-vat |archive-date=23 March 2016 |access-date=17 March 2016}}</ref>

===Churning===
Because VAT is included in the price index to which state benefits such as pensions and welfare payments are linked in some countries, as well as public sector pay, some of the apparent revenue is churned – i.e. taxpayers are given the money to pay the tax, reducing net revenue.<ref>{{cite web |title=The dead loss of VAT &#124; Taxation &#124; Current affairs &#124; Comment |url=https://www.landvaluetax.org/taxation/the-dead-loss-of-vat}}</ref>

===Business cashflow ===
Refund delays by the tax administration can damage businesses.<ref name="PWC">{{cite web |date=September 2010 |title=The impact of VAT compliance on business |url=https://www.pwc.com/gx/en/tax/pdf/impact-of-vat.pdf |publisher=PriceWaterhouseCoopers}}</ref>

===Compliance costs===
Compliance costs are seen as a burden on business.<ref>{{Cite web |title=The impact of VAT compliance on business |url=https://www.pwc.com/gx/en/tax/pdf/impact-of-vat.pdf |access-date=2022-05-30 |website=PricewaterhouseCoopers}}</ref> In the UK, compliance costs for VAT have been estimated to be about 4% of the yield, with greater impacts on smaller businesses.<ref>{{Cite web |last=Abolins |first=Jon |date=1 May 2002 |title=VAT Software: compliance costs |url=https://www.accountancydaily.co/vat-software-compliance-costs |website=Accountancy Daily}}</ref>

===Trade criticism===
[[File:Counties_with_VAT_tax.jpeg|upright=1.8|thumb|right|National VAT act as a tariff on imports and their exports are exempt from VAT ([[Zero-rated supply|zero-rated]]).<ref name="economyincrisis.org" />]]

Under a sales tax system, only businesses selling to the end-user are required to collect tax and bear the accounting cost of collecting the tax. Under VAT, manufacturers and wholesale companies also incur accounting expenses to handle the additional paperwork required for collecting VAT, increasing overhead costs and prices.

The American Manufacturing Trade Action Coalition in the United States consider VAT charges on US products and rebates for products from other countries to be an [[unfair trade practice]]. AMTAC claims that so-called "border tax disadvantage" is the greatest contributing factor to the US [[current account deficit]], and estimated this disadvantage to US producers and service providers to be $518 billion in 2008 alone. US politicians such as congressman [[Bill Pascrell]], advocate either changing WTO rules relating to VAT or rebating VAT charged on US exporters.<ref>{{cite web |title=Border Adjusted Taxation / Value Added Tax (VAT) |url=http://www.amtacdc.org/Pages/Policy-Issues.aspx#VAT |access-date=30 April 2012 |publisher=Amtacdc.org}}</ref> A business tax rebate for exports was proposed in the 2016 [[Republican Party (United States)|GOP]] tax reform policy paper.<ref name="Marc A. Thiessen">{{cite news |last=Thiessen |first=Marc A. |date=17 January 2017 |title=Yes, Trump can make Mexico pay for the border wall. Here's how. |url=https://www.washingtonpost.com/opinions/yes-trump-can-make-mexico-pay-for-the-border-wall-heres-how/2017/01/17/7edf7872-dcbf-11e6-ad42-f3375f271c9c_story.html |access-date=17 January 2017 |newspaper=The Washington Post}}</ref><ref name="GOP Tax Reform 2016" /> The assertion that this "border adjustment" would be compatible with the rules of the WTO is controversial; it was alleged that the proposed tax would favour domestically produced goods as they would be taxed less than imports, to a degree varying across sectors. For example, the wage component of the cost of domestically produced goods would not be taxed.<ref>{{cite news |last1=Freund |first1=Caroline |author-link1=Caroline Freund |date=18 January 2017 |title=Trump Is Right: 'Border Adjustment' Tax Is Complicated |url=https://www.bloomberg.com/view/articles/2017-01-18/trump-is-right-border-adjustment-tax-is-complicated |access-date=19 January 2017 |work=BloombergView |publisher=Bloomberg LP}}</ref>

A 2021 study reported that value-added taxes were unlikely to distort trade flows.<ref>{{Cite journal |last1=Benzarti |first1=Youssef |last2=Tazhitdinova |first2=Alisa |date=2021 |title=Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms |url=http://www.nber.org/papers/w26195.pdf |journal=American Economic Journal: Economic Policy |language=en |volume=13 |issue=4 |pages=469–489 |doi=10.1257/pol.20190492 |issn=1945-7731 |s2cid=240240194}}</ref>

== Around the world ==
[[File:VAT Rates of Countries.svg|thumb|300px|VAT rate by country
{{legend|#c0c0c0|No VAT}}
{{legend|#9aa98f|~5%}}
{{legend|#7d906f|~10%}}
{{legend|#617056|~15%}}
{{legend|#45503e|~20%}}
{{legend|#2a3025|~25%}}
]]

===Armenia===
{{Main|Taxation in Armenia}}
The VAT rate is 20%. However, the expanded application is zero VAT for many operations and transactions. That zero VAT is the source of controversies between its trading partners, mainly Russia, which is against the zero VAT and promotes wider use of tax credits. VAT is replaced with fixed payments, which are utilized for many taxpayers, operations, and transactions. Legislation is based largely on the EU VAT Directive's principles.<ref name="Armenia - Corporate - Other taxes">{{Cite web|url=https://taxsummaries.pwc.com/armenia/corporate/other-taxes|title=Armenia - Corporate - Other taxes|website=taxsummaries.pwc.com}}</ref>

The system is input-output based. Producers are allowed to subtract VAT on their inputs from the VAT they charge on their outputs and report the difference.<ref name="Armenia - Corporate - Other taxes"/> VAT is purchased quarterly. An exception occurs for taxpayers who state monthly payments. VAT is disbursed to the state's budget on the 20th day of the month after the tax period.<ref>[http://www.tacentral.com/economy.asp?story_no=9 The tax system in Armenia: Economy: Armenia travel, history, Archeology &amp; Ecology: Tourarmenia: Travel guide to Armenia. THE TAX SYSTEM IN ARMENIA | Economy | Armenia Travel, History, Archeology &amp; Ecology | TourArmenia | Travel Guide to Armenia. (n.d.). Retrieved December 3, 2022.]</ref> The law took effect on January 1, 2022.<ref>[https://www.vertexinc.com/resources/resource-library/armenia-change-vat-rules-covering-digital-services-supplied-non#:~:text=The%20rules%20in%20Armenia%20come,to%20these%20sales%20is%2020%25. Armenia to change VAT rules covering digital services supplied by non-residents. Vertex, Inc. (2022, March 14). Retrieved December 3, 2022 ]</ref>

===Australia===
{{Main|Goods and services tax (Australia)}}
The goods and services tax (GST) is a VAT introduced in Australia in 2000. Revenue is redistributed to the states and territories via the Commonwealth Grants Commission process. This works as a program of [[Equalization payments|horizontal fiscal equalisation]]. The rate is set at 10%, although many domestically consumed items are effectively zero-rated (GST-free) such as fresh food, education, health services, certain medical products, as well as government charges and fees that are effectively taxes.

===Bangladesh===
{{Main|Taxation in Bangladesh}}
VAT was introduced in 1991, replacing sales tax and most excise duties. The Value Added Tax Act, 1991 triggered VAT starting on 10 July 1991, which is observed as National VAT Day.<ref>{{Cite web |title=5.pdf |url=https://nbr.gov.bd/uploads/acts/5.pdf |website=[[National Board of Revenue]]}}</ref><ref name=":3">{{Cite web |title=বাংলাদেশ জাতীয় সংসদ |url=https://nbr.gov.bd/uploads/acts/6.pdf |access-date=5 October 2023 |website=nbr.gov.bd}}</ref><ref>{{Cite web |title=8.pdf |url=http://nbr.gov.bd/uploads/rules/8.pdf |website=[[National Board of Revenue]]}}</ref><ref>{{Cite web |title=13.pdf |url=http://nbr.gov.bd/uploads/rules/13.pdf |website=[[National Board of Revenue]]}}</ref> VAT became the largest source of government revenue, totaling about 56%. The standard rate is 15%. Export is zero rated. Several reduced rates, locally called Truncated Rates, apply to service sectors and range from 1.5% to 10%. The Value Added Tax and Supplementary Duty Act of 2012 automated administration.<ref>{{Cite news |date=August 8, 2017 |title=NBR seeks extension of time, cost for VAT online project |pages=1 |work=New Age |url=https://www.newagebd.net/article/21547/nbr-seeks-extension-of-time-cost-for-vat-online-project}}</ref><ref name=":3" />

The [[National Board of Revenue]] (NBR) administers VAT. Other rules and acts include Development Surcharge and Levy (Imposition and Collection) Act, 2015;<ref>{{Cite web |title=Microsoft Word - 3472-Act-20-National Parliament-21 November 2015_9075-9077 |url=https://nbr.gov.bd/uploads/acts/26.pdf |access-date=5 October 2023 |website=nbr.gov.bd}}</ref> and Value Added Tax and Supplementary Duty Rules, 2016.<ref>{{Cite web |title=VATR2016 |url=https://nbr.gov.bd/uploads/rules/VATR2016.pdf |access-date=5 October 2023 |website=nbr.gov.bd}}</ref> Anyone who collects VAT becomes a VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%.

===Barbados===
{{Main|Economy of Barbados#Taxation}}
VAT was introduced on 1 January 1997 and replaced 11 other taxes.<ref>{{Cite web |date=2021-09-25 |title=Import Tariffs |url=https://www.trade.gov/country-commercial-guides/barbados-import-tariffs |access-date=2022-03-03 |website=International Trade Administration}}</ref> The original rate of 15% was increased to 17.5% in 2011.<ref>{{Cite web |title=Caribbean National Budgets {{!}} 2011 Barbados Budget Address |url=http://www.caribbeanelections.com/knowledge/budget/bb_budget/bb_budget_2011.asp |access-date=2022-03-03 |website=www.caribbeanelections.com}}</ref> The rate on restaurant and hotel accommodations is between 10% and 15% while certain foods and goods are zero-rated.<ref>{{Cite web |title=Barbados Taxes |url=https://barbados.org/barbados-taxes.htm |access-date=2022-03-03 |website=barbados.org}}</ref> The revenue is collected by the [[Barbados Revenue Authority]].<ref>{{Cite web |title=Value Added Tax (V.A.T.) |url=https://www.bra.gov.bb/Portal/Value-Added-Tax-V-A-T.aspx |access-date=2022-03-03 |website=www.bra.gov.bb}}</ref>

=== Bulgaria ===
{{Main|Taxation in Bulgaria}}
VAT was 20% as of 2023. A reduced rate of 9% applies to baby foods and hygiene products, as well as on books. A permanent rate of 9% applies to physical or electronic periodicals, such as newspapers and magazines.

===Canada===
{{Main|Goods and services tax (Canada)|Harmonized sales tax}}
Goods and Services Tax (GST) is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A [[Harmonized Sales Tax]] (HST) that combines the GST and provincial sales tax, is collected in [[New Brunswick]] (15%), [[Newfoundland]] (15%), [[Nova Scotia]] (15%), [[Ontario]] (13%) and [[Prince Edward Island]] (15%), while [[British Columbia]] had a 12% HST until 2013. [[Quebec]] has a de facto 14.975% HST: it follows the same rules as the GST, and both are collected by [[Revenu Québec]].

Advertised and posted prices generally exclude taxes, which are calculated at the time of payment; common exceptions are motor fuels, the posted prices for which include sales and [[excise]] taxes, and items in vending machines as well as alcohol in monopoly stores. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are zero-rated. Other provinces that do not have a HST may have a [[Sales taxes in Canada#Provincial sales taxes|Provincial Sales Tax]] (PST), which are collected in British Columbia (7%), [[Manitoba]] (7%) and [[Saskatchewan]] (6%). [[Alberta]] and all three territories do not collect either a HST or PST.

=== Chile ===
VAT was introduced in Chile in 1974 under Decreto Ley 825.<ref>{{Cite web |title=Ley No. 825 Sobre Impuesto a las Ventas y Servicios |url=https://www.sii.cl/pagina/jurisprudencia/leyviva1_2.htm |access-date=2023-03-26 |website=www.sii.cl}}</ref> From 1998 there was implemented a 18% tax.<ref>{{Cite web |title=SII {{!}} Servicio de Impuestos Internos |url=https://www.sii.cl/ayudas/aprenda_sobre/3072-1-3079.html |access-date=2024-04-16 |website=www.sii.cl}}</ref> Since October 2003, the standard VAT rate has been 19%, applying to the majority of goods and some services. However certain items have been subjected to additional tax, for instance, alcoholic beverages (between 20.5= – 31.5% for fermented to distilled products), jewellery (15%), pyrotechnic items (50% or more for the first sale or import) or soft drinks with high sugar (18%). AS of 2023, the VAT tax includes majority of services excluding Education, Health and Transport, as well as taxpayers issuing fee receipts.<ref>{{Cite web |last=Musto |first=Luke |date=2022-06-28 |title=Chile Tax Law Update: VAT to be levied on services |url=https://www.hgomezgroup.com/taxation/chile-tax-law-update-vat-to-be-levied-on-services/ |access-date=2024-04-16 |website=Harris Gomez Group Pty Ltd |language=en-US}}</ref> This tax makes the 41.2% of the total revenue of the country.<ref>{{Cite web |title=¿Cómo es el Sistema Tributario de Chile? - Programa de Educación Fiscal - SII Educa |url=https://www.sii.cl/destacados/educacion/siieduca/aprende-con-nosotros/como-es-el-sistema-tributario-de-chile.html |access-date=2023-03-26 |website=www.sii.cl |language=es}}</ref>

===China===
{{Main|Taxation in China}}
VAT was implemented in 1984 and is administered by the State Administration of Taxation. In 2007, VAT revenue was 15.47 billion yuan ($2.2 billion), 33.9 percent of China's total tax revenue. {{Dubious|China's VAT revenue|date=December 2018}} The standard rate is 13%. A reduced rate of 9% applies to products such as books and types of oils, and 6% for services except for PPE leases.<ref>[http://www.bjreview.com.cn/business/txt/2009-08/03/content_210354.htm China's VAT System – Beijing Review]. Bjreview.com.cn (3 August 2009). Retrieved 14 June 2013.</ref>

=== Czech Republic ===
In 1993, a standard rate of 23% and a reduced rate of 5% for non-alcoholic beverages, sewerage, heat, and public transport was introduced. In 2015, rates were revised to 21% for the standard rate, and 15% and 10% reduced rates. The lowest reduced rate primarily targeted baby food, medicines, vaccines, books, and music shops, while maintaining a similar redistribution of goods and services for the other rates. 

In 2024, a law aimed at reducing the national debt featured return to two rates: a standard rate of 21% and a reduced rate of 12%. Goods and services were redistributed among different tax rates.

There was only one services that shifted from the standard rate to the reduced rate and that were non-regular land passenger bus services. These are not taxi services, which apply a VAT rate of 21%. Books and printed materials, including electronic books, were zero rated.

Several services were moved from reduced rates to the standard rate. Examples include hairdressers and barbers, bicycle repairs, footwear and clothing repairs, freelance journalists and models, cleaning services, and municipal waste.<ref>{{Cite web |title=Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024 |url=https://www.financnisprava.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2024/informace-gfr-ke-zmenam-sazeb-dph-od-20240101-20444.aspx |access-date=2024-04-16 |website=Finanční správa České republiky |language=cs}}</ref><ref>{{Cite web |date=2015-04-01 |title=Sazby daně z přidané hodnoty a změny DPH {{!}} Aktuálně.cz |url=https://www.aktualne.cz/wiki/finance/dph-dan-z-pridane-hodnoty-sazby-zmeny/r~0d2bd12edbab11e488b0002590604f2e/ |access-date=2024-04-16 |website=Aktuálně.cz - Víte, co se právě děje |language=cs}}</ref><ref>{{Cite web |title=Změny DPH přehledně. Tady je kompletní seznam |url=https://www.penize.cz/dph/442212-zmeny-dph-prehledne-kompletni-seznam |access-date=2024-04-16 |website=Peníze.cz |language=cs}}</ref>

===European Union===
{{Main|European Union value added tax}}

The [[European Union value added tax|European Union VAT]] covers is mandatory for [[Member state of the European Union|member states of the European Union]]. The EU VAT asks where supply and consumption occurs, which determines which state collects VAT and at what rate.

Each state must comply with EU VAT law,<ref>Directive 2006/112/EC</ref> which requires a minimum standard rate of 15% and one or two reduced rates not to be below 5%. Some EU members have a 0% VAT rate on certain items; these states agreed this as part of their accession (for example, newspapers and certain magazines in Belgium). Certain goods and services must be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other items are exempt from VAT by default, but states may opt to charge VAT on them (such as land and certain financial services). Hungary charges the highest rate, 27%. Only Denmark has no reduced rate.<ref>{{Cite web|date=2021-01-01|title=VAT rates applied in the Member States of the European Union|url=https://ec.europa.eu/taxation_customs/sites/default/files/vat_rates_en.pdf|access-date=2021-07-03|website=[[European Commission]]}}</ref>

===Gulf Cooperation Council===
{{Main|Gulf Cooperation Council}}

The [[United Arab Emirates]] (UAE) on 1 January 2018 implemented VAT. For companies whose annual revenues exceed $102,000 (Dhs 375,000), registration is mandatory. GCC countries agreed to an introductory rate of 5%.<ref>{{cite journal|author=Thacker, Sunil |ssrn=1435988 |title=Taxation in the Gulf: Introduction of a Value Added Tax|journal=Michigan State Journal of International Law|volume= 17|issue= 3|page= 721|year= 2008–2009}}</ref><ref>{{cite news |url=http://gulfnews.com/business/economy/uae-outlines-vat-threshold-for-firms-in-phase-1-1.1847025|title=UAE outlines VAT threshold for firms in Phase 1|first=Sarah|last=Diaa|date=15 June 2016|work=Gulf News}}</ref><ref>{{cite web|url=https://ncalc.ru/en/news/uae-to-implement-vat-on-1-january-2018.pdf|title=UAE to implement VAT on 1 January 2018|last=PricewaterhouseCoopers}}</ref> [[Saudi Arabia]]'s VAT system uses a 15% rate.<ref>{{Cite news|url=https://www.bbc.com/news/business-52612785|title=Saudi Arabia triples VAT to support coronavirus-hit economy|work=BBC News|date=11 May 2020}}</ref> 

===India===
{{Further|Value-added taxation in India}}
VAT was introduced on 1 April 2005. Of the then 28 states, eight did not immediately introduce VAT. Rates were 5% and 14.5%. [[Tamil Nadu]] introduced VAT on 1 January 2007. Under the [[BJP]] government, it was replaced by a [[Goods and Services Tax (India)|national Goods and Services Tax]] according to the [[One Hundred and First Amendment of the Constitution of India]].

===Indonesia===
{{Excerpt|Taxation in Indonesia#Value Added Taxation/Goods and Services Taxation}}

===Italy===
{{Excerpt|Taxation in Italy#Value added tax}}

===Israel===
{{Excerpt|Taxation in Israel#Value-added tax}}

===Japan===
{{Further|Taxation in Japan}}
VAT was implemented in Japan in 1989.<ref name=":4">{{Cite journal |last=Takahashi |first=Ryotaro |date=2024 |title=Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax |url=https://www.cambridge.org/core/journals/social-science-history/article/tale-of-a-missed-opportunity-japans-delay-in-implementing-a-valueadded-tax/E51BF2A1C41495A456E5DD797B2B7908 |journal=Social Science History |pages=1–25 |language=en |doi=10.1017/ssh.2024.1 |issn=0145-5532|doi-access=free }}</ref> Tax authorities debated VAT in the 1960s and 1970s but decided against it at the time.<ref name=":4" />

The standard rate is 10%. Food, beverages, newspaper subscriptions with certain criteria and other necessities qualify for a rate of 8%. Transactions including land sales or lease, securities sales and the provision of public services are exempt.<ref>{{Cite web |title=Japan - Corporate - Other taxes |url=https://taxsummaries.pwc.com/japan/corporate/other-taxes |access-date=2024-04-16 |website=taxsummaries.pwc.com |language=en-gb}}</ref>

===Malaysia===
{{Excerpt|Goods and Services Tax (Malaysia)}}

===Mexico===
The existing sales tax ({{langx|es|link=no|impuesto a las ventas}}) was replaced by VAT ({{langx|es|link=no|Impuesto al Valor Agregado}}, IVA) on 1 January 1980. As of 2010, the general VAT rate was 16%. This rate was applied all over Mexico except for border regions (i.e. the United States border, or Belize and Guatemala), where the rate was 11%. Books, food, and medicines are zero-rated. Some services such as medical care are zero-rated. In 2014 the favorable tax rate for border regions was eliminated and the rate increased to 16% across the country.

===Nepal===
{{Excerpt|Value added tax (Nepal)}}

===New Zealand===
{{Excerpt|Goods and Services Tax (New Zealand)}}

===Nordic countries===
{{redirect|MOMS|other uses|Mom (disambiguation)}}
MOMS ({{langx|da|merværdiafgift}}, formerly {{Lang|da|meromsætningsafgift}}), {{langx|no|merverdiavgift}} ([[bokmål]]) or {{Lang|nn|meirverdiavgift}} ([[nynorsk]]) (abbreviated ''MVA''), {{langx|sv|Mervärdes- och OMSättningsskatt}} (until the early 1970s labeled as OMS {{Lang|sv|OMSättningsskatt}} only), {{langx|is|virðisaukaskattur}} (abbreviated ''VSK''), {{langx|fo|meirvirðisgjald}} (abbreviated ''MVG'') or Finnish: {{Lang|fi|arvonlisävero}} (abbreviated ''ALV'') are the Nordic terms for [[Value Added Tax|VAT]]. Like other countries' sales and VAT, it is an [[indirect tax]].

{| class="toccolours" border="1" cellpadding="4" cellspacing="0" style="float:right; border-collapse:collapse; margin:1px;"
|- style="text-align: Center;"
|Year
|'''Tax level (Denmark)'''
|Name
|-
| 1962||9%||OMS
|-
| 1967||10%||MOMS
|-
| 1968||12.5658%
|MOMS
|-
| 1970||15%||MOMS
|-
| 1977||18%||MOMS
|-
| 1978||20.25%||MOMS
|-
| 1980||22%||MOMS
|-
| 1992||25%||MOMS

|}
Denmark has the highest VAT, alongside Norway, Sweden, and Croatia.  VAT is generally applied at one rate, 25%, with few exceptions. Services such as public transport, health care, newspapers, rent (the lessor can voluntarily register as a VAT payer, except for residential premises), and travel agencies.

In Finland, the standard rate is 25.5%.<ref>{{cite web |date=1 September 2024 |title=Rates of VAT |url=https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/}}</ref> A 14% rate is applied on groceries, animal feed, and restaurant and catering services. A 10% rate is applied on books, newspapers and magazines, pharmaceutical products,
sports and fitness services, entrance fees to cultural, entertainment and sporting events,
passenger transport services, accommodation services, and royalties for television and public radio activities. [[Åland]], an autonomous area, is considered to be outside the EU VAT area, although its VAT rate is the same as for Finland. Goods brought from Åland to Finland or other EU countries are considered to be imports. This enables tax-free sales onboard passenger ships.

In Iceland, VAT is 24% for most goods and services. An 11% rate is applied for hotel and guesthouse stays, [[licence fee]]s for radio stations (namely [[RÚV]]), newspapers and magazines, books; hot water, electricity and oil for heating houses, food for human consumption (but not alcoholic beverages), access to [[toll road]]s and music.<ref>{{cite web| url = http://eng.fjarmalaraduneyti.is/media/log-reglur/The_Value_Added_Tax_Act_with_subsequent_amendments.pdf| title = The Value Added Tax Act with subsequent amendments| work = Ministry of Finance and Economic Affairs| date = 9 October 2014}}</ref>

In Norway, the general rate is 25%, 15% on foodstuffs, and 12% on hotels and holiday homes, on some transport services, cinemas.<ref>{{cite web| url = http://www.statsbudsjett.no/Statsbudsjettet-2011/English/?pid=48921#hopp| title = Main features of the Government's tax programme for 2011| work = Ministry of Finance| date = 5 October 2010| access-date = 4 December 2010| archive-date = 26 December 2018| archive-url = https://web.archive.org/web/20181226011144/https://www.statsbudsjettet.no/Statsbudsjettet-2019/#hopp| url-status = dead}}</ref> Financial services, health services, social services and educational services,<ref>{{cite web| url = http://www.lovdata.no/all/hl-20090619-058.html#map015| title = Merverdiavgiftsloven §§ 6–21 to 6–33| language = no| access-date  = 28 November 2010| publisher = lovdata.no}}</ref> newspapers, books and periodicals are zero-rated.<ref>{{cite web| url = http://www.lovdata.no/all/hl-20090619-058.html#map012| title = Merverdiavgiftsloven §§ 6-1 to 6–20| language = no| access-date = 28 November 2010| publisher = lovdata.no}}</ref> [[Svalbard]] has no VAT because of a clause in the [[Svalbard Treaty]].

In Sweden, VAT is 25% for most goods and services, 12% for foods including restaurants, and hotels. It is 6% for printed matter, cultural services, and transport of private persons. Zero-rated services including public (but not private) education, health, dental care. Dance event tickets are 25%, concerts and stage shows are 6%, while some types of cultural events are 0%.

MOMS replaced OMS (Danish {{Lang|da|omsætningsafgift}}, Swedish {{Lang|sv|omsättningsskatt}}) in 1967, which was a tax applied exclusively for retailers.

===Philippines===
The VAT rate is 12%. Senior citizens are exempted from paying VAT for most goods and some services for personal consumption. 

=== Poland ===
VAT was introduced in 1993. The standard rate is 23%. Items and services eligible for an 8% include certain food products, newspapers, goods and services related to agriculture, medicine, sport, and culture. The complete list is in Annex 3 to the VAT Act. A 5% applies to basic food items (such as meat, fruits, vegetables, dairy and bakery products), children's items, hygiene products, and books. Exported goods, international transport services, supply of specific computer hardware to educational institutions, vessels, and air transport are zero rated. Taxi services have flat-rate tax of 4%. Flat-rate farmers supplying agricultural goods to VAT taxable entities are eligible for a 7% refund.<ref>{{Cite web |title=List of VAT rates |url=https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates/ |access-date=2024-04-16 |website=www.podatki.gov.pl |language=en-US}}</ref>

=== Russia ===
{{Further|Taxation in Russia}}
The VAT rate is 20% with exemptions for some services (for example, medical care). VAT payers include organizations (industrial and financial, state and municipal enterprises, institutions, business partnerships, insurance companies and banks), enterprises with foreign investments, individual entrepreneurs, international associations, and foreign entities with operations in the Russian Federation, non-commercial organizations that conduct commercial activities, and those who move goods across the border of the Customs Union.<ref>{{Cite web|url=http://taxsummaries.pwc.com/ID/Russian-Federation-Corporate-Other-taxes|title=Russian Federation - Other taxes impacting corporate entities, Value-added tax (VAT)}}</ref><ref>{{Cite web|url=https://rg.ru/2007/03/12/nalog-kodeks2.html|title=Налоговый кодекс Российской Федерации. Часть вторая от 5 августа 2000 г. N 117-ФЗ|website=Российская Газета|trans-title=Russian Federation Tax Code, Part 2 August 5, 2000 N 117 Federal Law|quote=3. Налогообложение производится по налоговой ставке 18 процентов в случаях, не указанных в пунктах 1, 2 и 4 настоящей статьи.}}</ref><ref>{{Cite book|url=https://www.nalog.ru/html/sites/www.eng.nalog.ru/Tax%20Code%20Part%20Two.pdf|title=TAX CODE OF THE RUSSIAN FEDERATION PART II, Article 164 Tax Rates|publisher=Russian Ministry of Finance|pages=41}}</ref>

===Singapore===
{{Excerpt|Goods and Services Tax (Singapore)}}

=== Slovakia ===
The standard rate is 20%. A 10% rate primarily applies to essential goods such as (healthy) food, medicine, and books. A 5 % rate covers building renovation.<ref>{{Cite web |last=Solíková |first=Veronika |date=2023-12-21 |title=Podávanie alkoholu v rámci reštauračných a stravovacích služieb bude podliehať 20 % sadzbe DPH |url=https://www.podnikajte.sk/dan-z-pridanej-hodnoty/sadzby-dph-2024 |access-date=2024-04-16 |website=Podnikajte.sk |language=sk}}</ref>

===Spain===
{{Excerpt|Taxation in Spain#Value added tax}}

===South Africa===
{{Excerpt|Taxation in South Africa#Value-Added Tax (VAT)}}

===Switzerland and Liechtenstein===
{{Further|Taxation in Switzerland#Value added tax}}{{Excerpt|Taxation in Switzerland#Value added tax}}

===Taiwan===
{{Main|Taxation in Taiwan}}
VAT in Taiwan is 5%. It is levied on all goods and services. Exceptions include exports, vessels, aircraft used in international transportation, and deep-sea fishing boats.<ref>{{Cite web |last=PricewaterhouseCoopers |title=Taiwan Pocket Tax Book |url=https://www.pwc.tw/zh/publications/topic-tax/taiwan-pocket-tax-book.html |access-date=2024-04-16 |website=PwC |language=zh-tw}}</ref>

===Trinidad and Tobago===
VAT is 12.5%.

=== Ukraine ===
{{Excerpt|Taxation in Ukraine#Value added tax}}

===United Kingdom===
{{Further|Value-added tax in the United Kingdom}}
The United Kingdom introduced VAT in 1973 after joining the EEC.<ref name=icaew/> The current standard rate for VAT in the United Kingdom since 2011 is 20%. Some goods and services have a reduced rate of 5% or are zero-rated (0%).<ref>{{Cite web |date=24 September 2020 |title=What is VAT and how does it work? |url=https://www.bbc.com/news/explainers-53334098 |website=BBC}}</ref> Others may be exempt.

===United States===
{{Further|Sales taxes in the United States}}
In the United States no federal VAT is in effect. Instead, [[Sales taxes in the United States|sales and use taxes are used in most states]].<ref>{{cite court |litigants=Trinova Corp. v. Michigan Dept. of Treasury |vol=498 |reporter=U.S. |opinion=358 |pinpoint=362 |court=[[United States Supreme Court]] |date=1991 |url=https://scholar.google.com/scholar_case?case=2384909052279682312&q=credit+%22use+tax%22+VAT |quote=Although in Europe and Latin America VAT's are common,...in the United States they are much studied but little used.}}</ref><ref>{{cite news|last1=Gulino|first1=Denny|title=Puerto Rico May Finally Get Attention of Republican Lawmakers|url=https://mninews.marketnews.com/content/puerto-rico-may-finally-get-attention-republican-lawmakers|access-date=9 February 2016|publisher=MNI|date=18 September 2015|quote=The concept of a value added tax in any form as part of the U.S. tax regime has consistently raised the hackles of Republican policy makers and even some Democrats because of fears it could add to the tax burden rather than just redistribute it to consumption from earnings.  For decades one of the most hotly debated tax policy topics, a VAT imposes a sales tax at every stage where value is added.}}</ref>

[[Puerto Rico]] replaced its 6% sales tax with a 10.5% VAT beginning 1 April 2016, leaving in place its 1% municipal sales and use tax. Materials imported for manufacturing are exempt.<ref>{{cite web|title=Puerto Rico adopts VAT system and broadens sales and use tax|url=https://www.pwc.com/us/en/state-local-tax/newsletters/salt-insights/assets/pwc-puerto-rico-adopts-vat-tax-system-broadens-sales-use-tax.pdf|publisher=PricewaterhouseCoopers|access-date=9 February 2016|date=26 June 2015}}</ref><ref name="Forbes: PR first US VAT">{{cite news |last1=Harpaz |first1=Joe |date=17 September 2015 |title=Puerto Rico Brings First-Ever Value-Added Tax to the U.S. |url=https://www.forbes.com/sites/joeharpaz/2015/09/17/puerto-rico-brings-first-ever-value-added-tax-to-the-u-s/#1586ac30201d |access-date=9 February 2016 |work=Forbes}}</ref><ref name="BBNA: PR first US VAT">{{cite news|title=Examining Puerto Rico Tax Regime Changes: Addition of Value Added Tax and Amendments to Sales and Use, Income Taxes|url=http://www.bna.com/examining-puerto-rico-n57982066022/|access-date=9 February 2016|work=Bloomberg BNA|date=11 January 2016|quote=Puerto Rico's adoption of a VAT represents a major shift in tax policy and renders the Commonwealth as the first U.S. jurisdiction to adopt this tax regime.}}</ref> However, two states enacted a form of VAT in lieu of a business income tax.

[[Michigan]] used a form of VAT known as the "Single Business Tax" (SBT) from 1975 until voter-initiated legislation repealed it, replaced by the Michigan Business Tax in 2008.<ref>[http://www.crcmich.org/TaxOutline/TaxOutline.pdf Outline of the Michigan Tax System], Citizens Research Council of Michigan, ''January 2011'' {{webarchive |url=https://web.archive.org/web/20141205140805/http://www.crcmich.org/TaxOutline/TaxOutline.pdf |date=5 December 2014 }}</ref>

[[Hawaii]] has a 4% [[Gross receipts tax|General Excise Tax]] (GET) that is charged on gross business income. Individual counties add a .5% surcharge. Unlike a VAT, rebates are not available, such that items incur the tax each time they are (re)sold.<ref>{{Cite web |title=General Excise Tax (GET) Information {{!}} Department of Taxation |url=https://tax.hawaii.gov/geninfo/get/ |access-date=2024-05-11 |language=en-US}}</ref>

====Discussions about a federal VAT====
Former 2020 Democratic presidential candidate [[Andrew Yang]] advocated for a national VAT in order to pay for his [[Basic income|universal basic income]] proposal. A national subtraction-method VAT, often referred to as a "flat tax", has been repeatedly proposed as a replacement of the corporate income tax.<ref name="CRS 2008">{{cite report |first=James M. |last=Bickley |date=3 January 2008 |title="Value-Added Tax: A New U.S. Revenue Source?" |url=https://www.fas.org/sgp/crs/misc/RL33619.pdf |publisher=[[Congressional Research Service]] |pages=1, 3 |docket=RL33619 |access-date=24 September 2016 |url-status=live |archive-url=https://web.archive.org/web/20160628205051/http://www.fas.org/sgp/crs/misc/RL33619.pdf |archive-date=28 June 2016 }}</ref><ref name="Cruz Flat Tax">{{cite web|last1=Cole|first1=Alan|title=Ted Cruz's "Business Flat Tax:" A Primer|url=http://taxfoundation.org/blog/ted-cruz-s-business-flat-tax-primer|website=Tax Policy Blog|publisher=Tax Foundation|access-date=24 September 2016|date=29 October 2015}}</ref><ref name="USCC VAT white paper">{{cite report |first=Philip |last=Beram |title=An Introduction to the Value Added Tax (VAT)|url=https://www.uschamber.com/sites/default/files/legacy/issues/econtax/files/vat_paper_4_25_2010.pdf |publisher=[[United States Chamber of Commerce]] |access-date=24 September 2016 |url-status=live |archive-url=https://web.archive.org/web/20160924201658/https://www.uschamber.com/sites/default/files/legacy/issues/econtax/files/vat_paper_4_25_2010.pdf |archive-date=24 September 2016 }}</ref>

A [[border-adjustment tax (United States)|border-adjustment tax]] (BAT) was proposed by the [[Republican Party (United States)|Republican Party]] in 2016.<ref name="Forbes_BAT_2017_Ellis">{{citation |url=https://www.forbes.com/sites/ryanellis/2017/01/05/tax-reform-border-adjustability-and-territoriality/#1c5a048973d1 |title=Tax Reform, Border Adjustability, and Territoriality: When tax and fiscal policy meets political reality |work=Forbes|author=Ryan Ellis|date=5 January 2017 |access-date=18 February 2017}}</ref><ref name="GOP Tax Reform 2016">{{cite web |url=https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf |title=A Better Way— Our Vision for a Confident America |publisher=[[Republican Party (United States)|Republican Party]] |date=24 June 2016 |access-date=17 January 2017 |archive-date=16 January 2017 |archive-url=https://web.archive.org/web/20170116171856/https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf |url-status=dead }}</ref>{{rp|27}}<ref name="Brookings_2017_guide">{{Cite news|url=https://www.brookings.edu/opinions/a-quick-guide-to-the-border-adjustments-tax/|title=A quick guide to the 'border adjustments' tax |date=7 February 2017 |author=William G. Gale|publisher=[[Brookings Institution]]|access-date=17 February 2017|language=en-US}}</ref> 

===Vietnam===
All organizations and individuals producing and trading VAT taxable goods and services pay VAT, regardless of whether they have Vietnam-resident establishments.

Vietnam has three VAT rates: 0 percent, 5 percent and 10 percent. 10 percent is the standard rate.

A variety of goods and service transactions qualify for VAT exemption.<ref>{{Cite web |title=Vietnam – indirect tax guide |url=https://kpmg.com/xx/en/home/insights/2019/10/vietnam-indirect-tax-guide.html#:~:text=Exempt%3A%20there%20are%2026%20categories%20of%20VAT%20exempt,temporary%20imported%20goods%20for%20re-export%20and%20technology%20transfer. |website=KPMG| date=19 September 2023 }}</ref>

==Tax rates==
[[File:Vatratee.png|thumb|Standard VAT or sales tax rate]]
[[File:GDP per capita PPP vs VAT 2016.svg|thumb|left|[[Public finance|General government]] revenue, in % of [[GDP]], from VAT. For this data, the [[variance]] of GDP per capita with purchasing power parity (PPP) is explained in 3% by tax revenue.]]
{{See also|List of countries by tax rates}}
{{clear}}

==Examples by continent==

===European Union countries===
[[File:EU VAT Tax Rates.webp|thumb|EU VAT Tax Rates]]
{|class="wikitable sortable"
|-
! Country
! Standard rate (current)
! Reduced rate (current)
! class="unsortable" |Abbreviation
! class="unsortable" | Local name
|-
| {{Flagu|Austria}}
| {{nts|20}}%<ref name="VATlive">{{cite web|title=2014 EU VAT rates|url=http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/|publisher=VAT Live|access-date=13 November 2010}}</ref>
| {{nts|10}}% for rental for the purpose of habitation, food, garbage collection, most transportation, etc.<br />13% for plants, live animals and animal food, art, wine (if bought directly from the winemaker), etc.<ref>{{Cite web|url=https://www.bmf.gv.at/steuern/selbststaendige-unternehmer/umsatzsteuer/Steuerreformgesetz_2015-2016.html|title=BMF - Umsatzsteuer Info zum Steuerreformgesetz 2015/2016|website=bmf.gv.at|access-date=25 November 2016}}</ref>
| MwSt./USt.
| MehrwertSteuer/UmsatzSteuer
|-
| {{Flagu|Belgium}}
| {{nts|21}}%<ref name="2016 AGN VAT Brochure - European Comparison">{{cite web |title=2016 AGN VAT Brochure - European Comparison |url=http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf |access-date=13 October 2016 |archive-date=9 October 2016 |archive-url=https://web.archive.org/web/20161009131510/http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf |url-status=dead }}</ref>
| {{nts|12}}% or 6% (for food or live necessary consumables) or 0% in some cases
| BTW <br /> TVA <br /> MwSt
| Belasting over de Toegevoegde Waarde <br /> Taxe sur la Valeur Ajoutée <br /> MehrwertSteuer
|-
| {{Flagu|Bulgaria}}
| {{nts|20}}%<ref name="VATlive" />
| {{nts|9}}% (hotels) or 0%
| ДДС
| Данък Добавена Cтойност
|-
| {{Flagu|Croatia}}
| {{nts|25}}%<ref name="VATlive" />
| {{nts|13}}% (since 1 January 2014) or 5% (since 1 January 2013)
| PDV
| Porez na Dodanu Vrijednost
|-
| {{Flagu|Cyprus}}
| {{nts|19}}%<ref name="AGN International agn.org">{{cite web|title=2016 AGN VAT Brochure - European Comparison|url=http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf|access-date=13 October 2016|archive-date=9 October 2016|archive-url=https://web.archive.org/web/20161009131510/http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf|url-status=dead}}</ref>
| {{nts|5}}% (8% for taxi and bus transportation)
| ΦΠΑ
| Φόρος Προστιθέμενης Αξίας
|-
| {{Flagu|Czech Republic}}
| {{nts|21}}%<ref name="VATlive" /><ref>[http://praguemonitor.com/2012/12/27/companies-welcome-vat-resolved Companies welcome VAT resolved]. Prague Monitor (27 December 2012). Retrieved 14 June 2013.</ref>
| {{nts|15}}% (food, public transport) or {{nts|10}}% (medicines, pharmaceuticals, books and baby foodstuffs)
| DPH
| Daň z přidané hodnoty
|-
| {{Flagu|Denmark}}
| {{nts|25}}%<ref name="VATlive" /><ref>[http://www.skat.dk/getFile.aspx?ID=4262&newwindow=true Tax in Denmark: An introduction – for new citizens] {{Webarchive|url=https://web.archive.org/web/20150924102338/http://www.skat.dk/getFile.aspx?ID=4262&newwindow=true |date=24 September 2015 }}. SKAT.dk (November 2005)</ref>
| 0%
| Moms
| Meromsætningsafgift
|-
| {{Flagu|Estonia}}
| {{nts|22}}%<ref name="VATlive" />
| {{nts|9}}%
| Km
| Käibemaks
|-
| {{Flagu|Finland}}
| {{nts|25.5}}%<ref name="VATlive" />
| {{nts|14}}% (groceries, restaurants) or 10% (medicines, cultural services and events, passenger transport, hotels, books and magazines)
| ALV<br />Moms
| Arvonlisävero (Finnish)<br />Mervärdesskatt (Swedish)
|-
| {{Flagu|France}}
| {{nts|20}}%<ref name="VATlive" />
| {{nts|10}}% or 5.5% or 2.1%
| TVA
| Taxe sur la Valeur Ajoutée
|-
| {{Flagu|Germany}}
| {{nts|19}}% ([[Heligoland]] 0%)<ref name="VATlive" /><ref>{{Cite web|url=https://www.deutschepost.de/content/dpag/en/m/aenderungen-mwst.html|title=Change in VAT|website=www.deutschepost.de}}</ref>
| {{nts|7}}%{{citation needed|date=November 2021}} for foodstuffs (except luxury-), books, flowers etc., 0% for postage stamps. (Heligoland always 0%)
| MwSt./USt.
| MehrwertSteuer/UmsatzSteuer
|-
| {{Flagu|Greece}}
| {{nts|24}}%<ref name="VATlive" /><ref>[http://www.madata.gr/epikairotita/economy/67474.html Οι νέοι συντελεστές ΦΠΑ από 1 Ιουλίου]. Madata.GR (9 October 2008). Retrieved 14 June 2013.</ref><br />(16% on Aegean islands)
| {{nts|13}}% (6.5% for hotels, books and pharmaceutical products)<br />(8% and 4% on Aegean islands)
| ΦΠΑ
| Φόρος Προστιθέμενης Αξίας
|-
| {{Flagu|Hungary}}
| {{nts|27}}%<ref>[http://index.hu/gazdasag/magyar/2011/09/16/1_5_szazalekos_novekedest_var_a_kormany/ Index – Gazdaság – Uniós csúcsra emeljük az áfát]. Index.hu (16 September 2011). Retrieved 14 June 2013.</ref>
| {{nts|18}}% (milk and dairy products, cereal products, hotels, tickets to outdoor music events) or 5% (pharmaceutical products, medical equipment, books and periodicals, some meat products, district heating, heating based on renewable sources, live music performance under certain circumstances) or 0% (postal services, medical services, mother's milk, etc.)<ref>[http://nav.gov.hu/data/cms354698/Tajekoztato___Afa_kulcsok_es_adomentes_tevekenysegek_2015._januar_1_jetol.pdf Áfa kulcsok és a tevékenység közérdekű vagy egyéb sajátos jellegére tekintettel adómentes tevékenységek köre 2015. január 1-jétől] (PDF; in Hungarian)</ref>
| áfa
| Általános Forgalmi Adó
|-
| {{Flagu|Ireland}}
| {{nts|23}}%<ref name="VATlive" /><ref>[http://www.revenue.ie/en/tax/vat/rates/current-historic-rates-vat.html VAT Rates]. Revenue.ie. Retrieved 14 June 2013.</ref>
| {{nts|13.5}}% or 9.0% or 4.8% or 0%
| CBl<br />VAT
| Cáin Bhreisluacha (Irish)<br />Value Added Tax (English)
|-
| {{Flagu|Italy}}
| {{nts|22}}%<ref name="VATlive" /> ([[Livigno]] 0%)<ref name="VATlive" />
| {{nts|10}}% (hotels, bars, restaurants and other tourism products, certain foodstuffs, plant protection products and special works of building restoration, home-use utilities: electricity, gas used for cooking and water) or 4% (e.g. grocery staples, daily or periodical press and books, works for the elimination of architectural barriers, some kinds of seeds, fertilizers)
| IVA
| Imposta sul Valore Aggiunto
|-
| {{Flagu|Latvia}}
| {{nts|21}}%<ref name="VATlive" />
| {{nts|12}}% or 0%
| PVN
| Pievienotās Vērtības Nodoklis
|-
| {{Flagu|Lithuania}}
| {{nts|21}}%<ref name="VATlive" />
| {{nts|9}}% or 5%
| PVM
| Pridėtinės Vertės Mokestis
|-
| {{Flagu|Luxembourg}}
| {{nts|17}}%<ref name="aed.public.lu">{{Cite web|url=http://www.aed.public.lu/tva/loi/Loi-TVA-2015.pdf|title = Portail de la fiscalité indirecte - Luxembourg| date=6 June 2023 }}</ref>
| {{nts|14}}% on certain wines, 8% on public utilities, or 3% on books and press, food (including restaurant meals), children's clothing, hotel stays, and public transit<ref name="aed.public.lu"/>
| TVA<br />MwSt./USt<br />MS
| Taxe sur la Valeur Ajoutée<br />Mehrwertsteuer/Umsatzsteuer<br />Méiwäert Steier
|-
| {{Flagu|Malta}}
| {{nts|18}}%<ref name="VATlive" />
| {{nts|7}}% or 5% or 0%
| TVM<br />VAT
| Taxxa tal-Valur Miżjud<br />Value Added Tax
|-
| {{Flagu|Netherlands}}
| {{nts|21}}%<ref name="VATlive" />
| {{nts|9}}% for special categories of products and services like food, medicine and art.
0% for products and services that are already taxed in other countries or systems, for excise goods, and for fish.
| BTW/Ob
| Belasting over de Toegevoegde Waarde/ Omzetbelasting/ Voorbelasting
|-
| {{Flagu|Poland}}
| {{nts|23}}%<ref name="AGN International agn.org"/><ref>[https://web.archive.org/web/20110207185015/http://wyborcza.biz/biznes/1,100969,8815208,Prezydent_podpisal_ustawe_okolobudzetowa___VAT_wzrosnie.html Prezydent podpisał ustawę okołobudżetową – VAT wzrośnie do 23 proc]. Wyborcza.biz (14 December 2010). Retrieved 14 June 2013.</ref>
| {{nts|8}}% or 5% or 0%
| PTU
| Podatek od Towarów i Usług
|-
| {{Flagu|Portugal}}
| {{nts|23}}%<ref name=":1">{{Cite web|title=CAPÍTULO IV {{!}} Taxas {{!}} Artigo 18.º {{!}} Taxas do imposto|url=https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/pages/iva18.aspx|access-date=2021-10-10|website=info.portaldasfinancas.gov.pt}}</ref><ref name=":2">{{Cite web|title=Código do Imposto sobre o Valor Acrescentado|url=https://dre.pt/web/guest/legislacao-consolidada/-/lc/153302675/202012310000/73934123/diploma/indice|access-date=2021-10-10|website=Diário da República Eletrónico|language=pt}}</ref><br />22% in [[Madeira]] and 18% in [[Azores]]<ref name=":1" /><ref name=":2" />
| {{nts|13}}% for processed food, provision of services, and others such as oil and diesel, climate action focused goods and musical instruments and 6% for food products, agricultural services, and other deemed essential products such as farmaceutical products and public transport<ref>{{Cite web|url=https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/c-iva-listas.aspx|access-date=2021-10-10|title=Disposições finais|website=info.portaldasfinancas.gov.pt}}</ref><br />12% or 5% in Madeira and 9% or 4% in Azores<ref name=":1" /><ref name=":2" />
| IVA
| Imposto sobre o Valor Acrescentado
|-
| {{Flagu|Romania}}
| {{nts|19}}%<ref>{{cite news|last=Andra|first=Timu|title=Romania Passes Scaled-Down Tax Cuts After Warnings Over Budget|url=https://www.bloomberg.com/news/articles/2015-09-03/romania-passes-scaled-down-tax-cuts-after-warnings-over-budget|access-date=4 January 2016|newspaper=Bloomberg|date=3 September 2015}}</ref>
| {{nts|9}}% (food and non-alcoholic drinks) or 5% (buyers of new homes under special conditions)
| TVA
| Taxa pe Valoarea Adăugată
|-
| {{Flagu|Slovakia}}
| {{nts|20}}%<ref name="VATlive" />
| {{nts|10}}%
| DPH
| Daň z Pridanej Hodnoty
|-
| {{Flagu|Slovenia}}
| {{nts|22}}%<ref>{{cite web|url=http://www.uradni-list.si/1/objava.jsp?urlid=201354&stevilka=2056|title=Pravilnik o spremembah in dopolnitvah Pravilnika o izvajanju Zakona o davku na dodano vrednost|date=24 June 2013|publisher=Ministry of Finance|access-date=1 July 2013}}</ref>
| {{nts|9.5}}%
| DDV
| Davek na Dodano Vrednost
|-
| {{Flagu|Spain}}
| {{nts|21}}%<ref name="VATlive" /><br />7% in [[Canary Islands]] <small>(not part of [[European Union VAT area|EU VAT area]])</small>
| {{nts|10}}% <small>(10% from 1 September 2012<ref name="ESP_sep_2012">{{cite web|url=http://www.vatlive.com/european-news/spain-raises-vat-from-18-to-21-1-september-2012/|title=Spain raises VAT from 18% to 21% 1 September 2012|date=13 July 2012|publisher=VAT Live|access-date=8 August 2012}}</ref>)</small> or 4%<ref name="VATlive" /><ref>{{Cite web|url=http://www.londonstockexchange.com/exchange/prices-and-news/news/market-news/market-news-detail.html?announcementId=10010395|archive-url=https://www.webarchive.org.uk/wayback/archive/20091018004853/http://www.londonstockexchange.com/exchange/prices-and-news/news/market-news/market-news-detail.html?announcementId=10010395|url-status=dead|archive-date=2009-10-18|title=Dr. Freda Lewis-Hall Joins Pfizer As Chief Medical Officer - London Stock Exchange}}</ref><br />3% or 0% in Canary Islands
| IVA<br />IGIC
| Impuesto sobre el Valor Añadido<br />Impuesto General Indirecto Canario
|-
| {{Flagu|Sweden}}
| {{nts|25}}%<ref name="VATlive" />
| {{nts|12}}% (e.g. food, hotels and restaurants), 6% (e.g. books, passenger transport, cultural events and activities), 0% (e.g. insurance, financial services, health care, dental care, prescription drugs, immovable property)<ref>{{cite web|url=http://www.vatlive.com/country-guides/sweden/swedish-vat-compliance-and-rates/ |title=Swedish VAT compliance and rates |publisher=VAT Live |access-date=25 January 2014}}</ref><ref>{{cite web|url=http://www.skatteverket.se/foretagorganisationer/moms/vadarmoms.4.18e1b10334ebe8bc80005374.html |title=Momsen - hur fungerar den? &#124; Skatteverket |publisher=Skatteverket.se |date=1 January 2014 |access-date=25 January 2014}}</ref>
| MOMS
| Mervärdes- och OMSättningsskatt
|}

===Non-European Union countries===
{| class="wikitable sortable"
|-
! Country
! Standard rate (current)
! Reduced rate (current)
! class="unsortable" | Local name
|-
| {{Flagu|Albania}}<ref>{{cite web | url= http://taxsummaries.pwc.com/ID/Albania-Corporate-Other-taxes | title= Albania - Other taxes impacting corporate entities | date = 6 September 2019 | publisher = PwC | access-date = 16 December 2019 | url-status = live | archive-url = https://web.archive.org/web/20191216140026/http://taxsummaries.pwc.com/ID/Albania-Corporate-Other-taxes | archive-date = 16 December 2019}}</ref>
| 20%
| 6% (accommodation services) or 0% (postal, medical, dental and welfare services)
| TVSH = ''Tatimi mbi Vlerën e Shtuar''
|-
| {{flagu|Algeria}}
| 19%
|The reduced VAT rate in Algeria is currently 9%. It applies to basic goods and services such as food, medicine, and transportation.
|?
|-
| {{Flagu|Andorra}}<ref>{{cite news | url = http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html | title = Andorra crea un IVA con un tipo general del 4,5% y uno reducido del 1% | newspaper = [[La Vanguardia]] | date = 4 July 2010 | access-date = 13 October 2010 | archive-date = 3 August 2012 | archive-url = https://archive.today/20120803094612/http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html | url-status = dead }}</ref>
| 4.5%
| 1%
| IGI = ''Impost General Indirecte''
|-
|{{Flagu|Angola}}<ref>{{Cite web|title=Angola Indirect Tax Changes for 2021|url=https://www.ey.com/en_gl/tax-alerts/angola-indirect-tax-changes-for-2021|access-date=2021-12-02|website=www.ey.com|language=en-GL}}</ref>
|7%
|5% which applies to the import and supply of certain goods (products of the Basic Basket listed in Annex I of the VAT Code and agricultural inputs)
|?
|-
| {{Flagu|Antigua and Barbuda}}
| 15%
|
|?
|-
| {{Flagu|Argentina}}
| 21%
| 10.5% or 0%
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Armenia}}
| 20%
| 0%
| ''AAH = Avelacvats Arzheqi Hark''<br /> ԱԱՀ = Ավելացված արժեքի հարկ
|-
| {{Flagu|Australia}}
| 10%
| {{nts|0}}% fresh food, medical services, medicines and medical devices, education services, childcare, water and sewerage, government taxes & permits and many government charges, precious metals, second-hand goods and many other types of goods. Rebates for exported goods and GST taxed business inputs are also available
| GST = ''[[Goods and Services Tax (Australia)|Goods and Services Tax]]''
|-
|{{Flagu|Azerbaijan}}
| 18%
| 10.5% or 0%
| ƏDV = ''Əlavə dəyər vergisi''
|-
| {{Flagu|Bahamas}}<ref>{{cite news | url = https://www.bahamas.gov.bs/wps/portal/public/!ut/p/b1/vZfZjptKEIafJQ8wcTdb40t2MNBgNgM3yCxjFoM3bAxPHyYnkTI5Z8bnIjEtkBB_6-_6qqqBRbwIF3G3vVW7bV8duu3-7T5mkjUP1q6xJDlW0iXAAWRwjMKRUEOzIJoFJFBMjqNYU6EBAzTfNjgbqYRFge_zP3oM6cVmEarRxIsHbZAkJ7n7V9uLi41bg6qKGVMmTEFG9prfHBstF6kkiC0zwa15Ojpelt-rrXXi8-m6hxnMRtfiGsPduy0dJw3VqaokeBkPkzZlDcdOmo2sErp9GoTgVkbZiM0N39OejMbTCzsKvQt1VtyG1zy2ut0EQTnC7XA1ymzPeQWdJzsRKiuK-xEz-ODgHsb8ObNZ8BnzGek_8z8R_K-cfSSwyEfzV4u4StuvQ9Z-BV8hCREkIKIQQkuahsyc0vhTAjrxQPAWwXfBZ4g_XeRbDI8oRrMA_bIGLwBAg4BzXLgGLIYLbxECKnHr8ahNzeTUaA1wjW3TW2nzGkYseh729xhjC_bSjoBioOEzBy6iY5i1OV6wZ-eB4_OcgOqSKX43tAhvORsKkNF9GriA-tuGCm2xM2Xk2RxNAMWCzzYkn4pUsS3w1yN8VzTU-s_n8F2vsUsG0oilliwDKIpFi6COqERgtUE23cQ9RqrV1gWSIyl03NBvD6Eb9xp326sv_dlPiZdDRVkiSMhreq5rI12eD92O482BRoC8LRs87LTr9LpzTd0vOd2v1_p45rSwdLuuIodGZ_l0KrxDUq-GDDgxDsvNqSfEzrynLXwpYoWQ2rvbHPYbF2z6tj0Vu5uWoKsXeEvlHBi0BMwqinrr5gWiLLVUE-ZOg6k4GUY2STsJheOR7OhuKJovC6we2p_IP2zkf1cxGO54Pl1xtYK1fzdF28eeBN-QY6m3wNkf3CkwPb83e6nUzVz9gVzsOEIfHxjq4NmGxLMN6WcboicbCtSzDZ9dpQL5ZEP3z7fF-60PESyLKEASDM1SLLMIjGx3Fw_cTpRE58TWaximxMoqq9NJj3xBjCpMFxE9vYygMG7BK1Ydfn1Ow3xFdN1KEsJS3XF0rG0O2iZYZpS1lWgnDNaZvR91uald60a9btVleuh6eKkjr7hHL6YyKbbQINBQXx4B-a-inrDoD9iH-tu-b3qhMwMZL70wA6ExmHzCRCvNrHOMxYyYLz_fBW3VrN0HhgTzbEP6yYYaeLbhs5Fqfx7puy4CzJw1lqIISCCWZSh6_oLwGSRe5r8v-xLsy9uRzO4b_SIJUaMcckkNcVU57H7FYCu8CSk3mH07GvktovYb486BtW8ytHkmzuVV4OT2dcnzjqdosiIf4y6QeJHVdTays7IiOCMXpz69wJCfNLmBhRwW52l7uW7VuChe48pAIuP0S2UIQtTwmpeEWXXqmNXmFI6atu7S3SEp2koeozovZdgB4laiwY5JzoLsSV7G144XF8fWv-m6btAryVGn8JdRKLf298HCX8bwDRzn5t8!/dl4/d5/L2dJQSEvUUt3QS80SmtFL1o2X1FCMFFTTDkzQThFS0UwQTA3TEE2R0EzMTQw/ | title = The Government of The Bahamas - VAT Bahamas | newspaper = VAT Bahamas | date = 5 June 2015 | access-date = 5 June 2015}}</ref><ref>{{Cite web|title = Bahamas Planning to Introduce 7.5 Percent Value Added Tax in 2015|url = http://caribjournal.com/2014/05/30/bahamas-planning-to-introduce-7-5-percent-value-added-tax-in-2015/|website = Caribbean Journal|date = 30 May 2014|access-date = 27 December 2015}}</ref>
| 12%
| 12% or 0% (including but not limited to exports of goods or services, services to a foreign going vessel providing international commercial services, consumable goods for commercially scheduled foreign going vessels/aircraft, copyright, etc.) 
| VAT = Value Added Tax
|-
| {{Flagu|Bahrain}}
| 10%
| 0% (pharmacies and medical services, road transport, education service, Oil and gas derivatives, Vegetables and fruits, National exports)
| (VAT) ضريبة القيمة المضافة
|-
| {{Flagu|Bangladesh}}
| 15%
| 4% for supplier, 4.5% for ITES, 5% for electricity, 5.5% for construction firm, etc.
| Musok = Mullo songzojon kor<br /> মূসক = "মূল্য সংযোজন কর"
|-
| {{Flagu|Barbados}}
| 17.5%
|
| VAT = Value Added Tax
|-
| {{Flagu|Belarus}}
| 20%
| 10% or 0.5%
| ПДВ = ''Падатак на дададзеную вартасьць''
|-
| {{Flagu|Belize}}
| 12.5%
|
|?
|-
| {{flagu|Benin}}
| 18%
|
|?
|-
| {{Flagu|Bolivia}}
| 13%
|
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Bosnia and Herzegovina}}
| 17%
|
| PDV = ''Porez na dodanu vrijednost''
|-
| {{flagu|Botswana}}
| 12%
|
|?
|-
| {{Flagu|Brazil}}
| 20% (IPI) + 19% (ICMS) average + 3% (ISS) average
| 0%
| *IPI – 20% = ''Imposto sobre produtos industrializados (Tax over industrialized products) – Federal Tax''<br /> ICMS – 17 to 25% = ''Imposto sobre circulação e serviços (tax over commercialization and services) – State Tax''<br /> ISS – 2 to 5% = ''Imposto sobre serviço de qualquer natureza (tax over any service){{snd}}City tax''
|-
| {{flagu|Burkina Faso}}
| 18%
|
|?
|-
| {{flagu|Burundi}}
| 18%
|
|?
|-
| {{flagu|Cambodia}}
| 10%
|
|?
|-
| {{flagu|Cameroon}}
| 19.25%
|
|?
|-
| {{Flagu|Canada}}
| 5% GST + 0–9.975% PST or 13-15% HST depending on province.
| 0% <ref group="lower-alpha" name="fn2">No reduced rate, but rebates generally available for certain services</ref> on GST or HST for Prescription drugs, medical devices, basic groceries, agricultural/fishing products, exported or foreign goods, services and travel. Other exemptions exist for PSTs and vary by province.
| GST = ''[[Goods and Services Tax (Canada)|Goods and Services Tax]]''<br>HST<ref group="lower-alpha" name="fn1">HST is a combined federal/provincial sales tax collected in some provinces. GST is a 5% federal sales tax collected separately if there is a PST. 5% of HSTs go to the federal government and the remainder to the province.</ref> = ''[[Sales taxes in Canada#Provincial sales taxes|Harmonized Sales Tax]]''<br>PST = ''[[Sales taxes in Canada#Provincial sales taxes|Provincial Sales Tax]]''
|-
| {{flagu|Cape Verde}}
| 15%
|
|?
|-
| {{flagu|Central African Republic}}
| 19%
|
|?
|-
| {{flagu|Chad}}
| 18%
|
|?
|-
| {{Flagu|Chile}}
| 19%
|
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|China}}<ref group="lower-alpha" name="fn3">These taxes do not apply in Hong Kong and [[Macau]], which are [[public finance|financially]] independent as [[Special Administrative Region of the People's Republic of China|special administrative regions]].</ref>
| 13%
| 9% for foods, printed matter, and households fuels; 6% for service; or 3% for non-VAT
| 增值税 (zēng zhí shuì)
|-
| {{Flagu|Colombia}}
| 19%
|
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Costa Rica}}
| 13%
|
|?
|-
| {{flagu|Democratic Republic of the Congo}}
| 16%
|
|?
|-
| {{Flagu|Dominica}}
| 15%
|
|?
|-
| {{Flagu|Dominican Republic}}
| 18%
| 12% or 0%
| ITBIS = ''Impuesto sobre Transferencia de Bienes Industrializados y Servicios''
|-
| {{Flagu|Ecuador}}
| 12%
| 0%
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Egypt}}
| 14% (15% on communication services)
|
| ''VAT = Value Added Tax'' (الضريبة على القيمة المضافة)
|-
| {{Flagu|El Salvador}}
| 13%
|
| IVA = ''Impuesto al Valor Agregado'' o "Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios"
|-
| {{flagu|Equatorial Guinea}}
| 15%
|
|?
|-
| {{Flagu|Ethiopia}}
| 15%
|
| ''VAT = Value Added Tax''
|-
| {{Flagu|Faroe Islands}}
| 25%
|
| MVG = ''Meirvirðisgjald''
|-
| {{Flagu|Fiji}}
| 15%
| 0%
| VAT = ''Value Added Tax''
|-
| {{flagu|Gabon}}
| 18%
|
|?
|-
| {{Flagu|Gambia}}<ref>{{cite news | url = http://www.gra.gm/vat/ | title = Gambia Revenue Authority - VAT | newspaper = [[Gambia Revenue Authority]] | date = 19 December 2014 | access-date = 6 June 2015}}</ref>
| 15%
|
| VAT = Value Added Tax
|-
| {{Flagu|Georgia}}
| 18%
| 0%
| DGhG = ''Damatebuli Ghirebulebis gadasakhadi'' დღგ = დამატებული ღირებულების გადასახადი
|-
| {{Flagu|Ghana}}
| 15%
|
| VAT = Value Added Tax plus National Health Insurance Levy (NHIL; 2.5%)
|-
| {{Flagu|Grenada}}
| 15%
|
|?
|-
| {{Flagu|Guatemala}}
| 12%
|
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Guinea}}
| 18%
|
|?
|-
| {{Flagu|Guinea-Bissau}}
| 15%
|
|?
|-
| {{Flagu|Guyana}}
| 16%
| 0%
| VAT = ''Value Added Tax''
|-
| {{Flagu|Haiti}}
| 10%
|
|?
|-
| {{Flagu|Honduras}}
| 15% (4% additional on tourism tax)<ref>{{Cite web|url=https://www.ey.com/gl/en/services/tax/worldwide-vat--gst-and-sales-tax-guide---xmlqs?preview&XmlUrl=/ec1mages/taxguides/VAT-2019/VAT-HN.xml|title=2019 Worldwide VAT, GST and Sales Tax Guide Honduras}}</ref>
|
|ISV = Impuesto Sobre Ventas
|-
| {{Flagu|Iceland}}
| 24%
| 11%<ref group="lower-alpha" name="fn4">The reduced rate was 14% until 1 March 2007, when it was lowered to 7%, and later changed to 11%. The reduced rate applies to heating costs, printed matter, restaurant bills, hotel stays, and most food.</ref>
| [[wikt:VSK#Icelandic|VSK]], [[wikt:VASK#Icelandic|VASK]] = ''[[wikt:virðisaukaskattur#Icelandic|Virðisaukaskattur]]''
|-
| {{Flagu|India}}<ref group="lower-alpha" name="fn5">VAT is not implemented in 2 of India's 28 states.</ref>
| 5.5%
| 5.5%
| VAT = ''Value Added Tax''
|-
| {{Flagu|Indonesia}}
| 11%
| 11%, 0% for primary groceries, medical services, financial services, education and also insurance
| PPN = ''Pajak Pertambahan Nilai''
|-
| {{Flagu|Iran}}
| 9%
|
| VAT = ''Value Added Tax'' (مالیات بر ارزش افزوده)
|-
| {{flagu|Isle of Man}}
| 20%
|
|?
|-
| {{Flagu|Israel}}{{refn|group=lower-alpha|name=fn6|Except Eilat, where VAT is not raised.<ref>[http://www.eccb06.org/new_pages/general_info/gen_info_fqs.html#taxRefund VAT in Eilat] {{Webarchive|url=https://web.archive.org/web/20090925092435/http://www.eccb06.org/new_pages/general_info/gen_info_fqs.html#taxRefund |date=25 September 2009 }}, ECCB</ref>}}
| 17%<ref group="lower-alpha" name="fn7">The VAT in Israel is in a state of flux. It was reduced from 18% to 17% in March 2004, to 16.5% in September 2005, then to 15.5% in July 2006. It was then raised back to 16.5% in July 2009, and lowered to the rate of 16% in January 2010. It was then raised again to 17% on 1 September 2012, and once again on 2 June 2013, to 18%. It was reduced from 18% to 17% in October 2015.</ref> (0% in [[Eilat]])
| 0% (fruits and vegetables, tourism services for foreign citizens, intellectual property, diamonds, flights and apartments renting)
| Ma'am = ''מס ערך מוסף, מע"מ''
|-
| {{Flagu|Ivory Coast}}
| 18%
|
|?
|-
| {{Flagu|Jamaica}}
| 12.5%
|
|?
|-
| {{Flagu|Japan}}
| 10%
| 8% (groceries)
| {{Nihongo||消費税|shōhizei}} ("consumption tax")
|-
| {{Flagu|Jersey}}<ref group="lower-alpha" name="fn8">The introduction of a goods and sales tax of 3% on 6 May 2008 was to replace revenue from Company Income Tax following a reduction in rates.</ref>
| 5%
| 0%
| GST = ''Goods and Services Tax''
|-
| {{Flagu|Jordan}}
| 16%
|
| GST = ''Goods and Sales Tax''
|-
| {{Flagu|Kazakhstan}}
| 12%
|
| ҚCҚ = ''Қосылған құнға салынатын салық'' (Kazakh)<br />VAT = ''Value Added Tax''
|-
| {{Flagu|Kenya}}
| 16%
|
|?
|-
| {{flagu|Kyrgyzstan}}
| 20%
|
|?
|-
| {{flagu|Laos}}
| 10%
|
|?
|-
| {{Flagu|Lebanon}}
| 11%
|
| TVA = ''Taxe sur la valeur ajoutée''
|-
| {{Flagu|Lesotho}}
| 14%
|
|?
|-
| {{Flagu|Liechtenstein}}<ref>{{cite web | url = http://www.liechtenstein.li/en/eliechtenstein_main_sites/portal_fuerstentum_liechtenstein/fl-wuf-wirtschaft_finanzen/fl-wuf-steuern/fl-wuf-steuern-mehrwertsteuer.htm | archive-url = https://web.archive.org/web/20050418081101/http://www.liechtenstein.li/en/eliechtenstein_main_sites/portal_fuerstentum_liechtenstein/fl-wuf-wirtschaft_finanzen/fl-wuf-steuern/fl-wuf-steuern-mehrwertsteuer.htm | archive-date = 18 April 2005 | title = Value added tax | work = Portal of the Principality of Liechtenstein | publisher = Government Spokesperson's Office | access-date=13 October 2010}}</ref>
| 7.7%
| 3.8% (lodging services) or 2.5%
| MWST = ''Mehrwertsteuer''
|-
|{{Flagu|Madagascar}}
| 20%
|
|?
|-
|{{Flagu|Malawi}}
| 16.5%
|
|?
|-
|{{Flagu|Malaysia}}{{refn|group=lower-alpha|name=fn9|In the 2014 Budget, the government announced that GST would be introduced in April 2015. Piped water, power supply (the first 200 units per month for domestic consumers), transportation services, education, and health services are tax-exempt. However, many details have not yet been confirmed.<ref>{{Cite web|url=https://www.ibtimes.com/malaysia-budget-2014-6-new-tax-effective-april-2015-sugar-subsidy-abolished-1441950|title=Malaysia Budget 2014: 6% New Tax Effective April 2015, Sugar Subsidy Abolished|first=Sophie|last=Song|date=25 October 2013|website=International Business Times}}</ref>}}
| 8%
| 0% for fresh foods, education, healthcare, land public transportation and medicines. Sales and Services Tax (SST) was reintroduced by the Malaysian Government on 1 September 2018 to replace the Goods and Services Tax (GST) which had only been introduced just over three years before that, on 1 April 2015.<ref>{{Cite web|title=Transitioning into sales tax and service tax – clarifying the confusion {{!}} ACCA Global|url=https://www.accaglobal.com/lk/en/student/exam-support-resources/foundation-level-study-resources/ftx/ftx-technical-articles/mys-sst.html|access-date=2021-12-02|website=www.accaglobal.com}}</ref>
| SST = ''[[Sales and Services Tax (Malaysia)|Sales and Services Tax]]<br />CJP = Cukai Jualan dan Perkhidmatan''
GST = [[Goods and Services Tax (Malaysia)]]
|-
|{{Flagu|Maldives}}
| 6%
| 0%
| GST = ''Goods and services tax'' (Government Tax)
|-
|{{Flagu|Mali}}
| 18%
|
|?
|-
|{{Flagu|Mauritania}}
| 14%
|
|?
|-
|{{Flagu|Mauritius}}
| 15%
|
| VAT = ''Value Added Tax''
|-
|{{Flagu|Mexico}}
| 16%
| 0% on books, food and medicines.
| IVA = ''Impuesto al Valor Agregado''
|-
|{{Flagu|Moldova}}
| 20%
| 8%, 5% or 0%
|TVA = ''Taxa pe Valoarea Adăugată''
|-
|{{Flagu|Monaco}}<ref>{{cite web|url=http://www.globalpropertyguide.com/Europe/Monaco/Taxes-and-Costs |title=Monaco capital gains tax rates, and property income tax |publisher=Globalpropertyguide.com |access-date=30 April 2012}}</ref>
| 19.6%
| 5.6%
| TVA = ''Taxe sur la valeur ajoutée''
|-
|{{Flagu|Mongolia}}
| 10%
| 0%
| VAT = ''Нэмэгдсэн өртгийн албан татвар''
|-
|{{Flagu|Montenegro}}
| 21%
|7%
| PDV = ''Porez na dodatu vrijednost''
|-
|{{Flagu|Morocco}}
| 20%
|
|''TVA = Taxe sur Valeur Ajoutée'' (الضريبة على القيمة المضافة)
|-
|{{Flagu|Mozambique}}
| 17%
|
|?
|-
|{{Flagu|Namibia}}
| 15%
| 0%
| VAT = ''Value Added Tax''
|-
|{{Flagu|Nepal}}
| 13%
| 0%
| VAT = ''Value Added Taxes''
|-
|{{Flagu|New Zealand}}
| 15%
| 0% (donated goods and services sold by non-profits, financial services, rental payments for residential properties, supply of fine metals, and penalty interest).<ref>{{cite web |title=Exempt supplies |url=http://www.ird.govt.nz/gst/additional-calcs/calc-spec-supplies/calc-exempt/calc-exempt.html |website=IRD |publisher=Government of New Zealand |access-date=18 July 2018}}</ref>
| GST = ''[[Goods and Services Tax (New Zealand)|Goods and Services Tax]]''
|-
|{{Flagu|Nicaragua}}
| 15%
|
|?
|-
|{{Flagu|Niger}}
| 19%
|
|?
|-
|{{Flagu|Nigeria}}
| 7.5%
|
|?
|-
|{{flagu|Niue}}
| 5%
|
|?
|-
| {{Flagu|North Macedonia}}
| 18%
| 5% or 0%
| ДДВ = ''Данок на додадена вредност'', DDV = ''Danok na dodadena vrednost''
|-
| {{Flagu|Norway}}
| 25%
| 15% (food), 12% (public transport, hotel, cinema) and 0% for electric cars (until 2018)<ref>{{cite web |url=http://www.thegreencarwebsite.co.uk/blog/index.php/2012/06/28/norway-confirms-electric-car-incentives-until-2018/ |title=Norway confirms electric car incentives until 2018 |publisher=Thegreencarwebsite.co.uk |access-date=25 January 2014 |archive-date=18 August 2014 |archive-url=https://web.archive.org/web/20140818105613/http://www.thegreencarwebsite.co.uk/blog/index.php/2012/06/28/norway-confirms-electric-car-incentives-until-2018/ |url-status=dead }}</ref>
| MVA = ''Merverdiavgift'' (bokmål) or ''meirverdiavgift'' (nynorsk) (informally ''moms'')
|-
| {{Flagu|Pakistan}}
| 17%
| 1% or 0%
| GST = ''General Sales Tax''
|-
|{{Flagu|Palau}}
|10%<ref>{{Cite web |title=Palau Goods & Services Tax (PGST) – PalauGov.pw |url=https://www.palaugov.pw/taxreform/pgst/ |access-date=2023-01-10 |language=en-US}}</ref>
|
|PGST = ''Palau Goods & Services Tax''
|-
| {{Flagu|Palestine}}
| 16%
|
| VAT = ''Value Added Tax''
|-
| {{Flagu|Panama}}
| 7%
| 0%
| ITBMS = ''Impuesto de Transferencia de Bienes Muebles y Servicios''
|-
| {{Flagu|Papua New Guinea}}
| 10%
|
|?
|-
| {{Flagu|Paraguay}}
| 10%
| 5%
| IVA= ''Impuesto al Valor Agregado''
|-
| {{Flagu|Peru}}
| 18%
|
| IGV – 16% = ''Impuesto General a la Ventas'' IPM – 2% ''Impuesto de Promocion Municipal''
|-
| {{Flagu|Philippines}}
| 12%{{refn|group=lower-alpha|name=fn10|The [[President of the Philippines]] has the power to raise the tax to 12% after 1 January 2006. The tax was raised to 12% on 1 February.<ref>[http://www.bir.gov.ph/taxinfo/tax_vat.htm Bureau of Internal Revenue Website]. Bir.gov.ph. Retrieved 14 June 2013.</ref>}}
| 6% on petroleum products, and electricity and water services <br /> 0% for senior citizens (all who are aged 60 and above) on medicines, professional fees for physicians, medical and dental services, transportation fares, admission fees charged by theaters and amusement centers, and funeral and burial services after the death of the senior citizen
| RVAT = ''Reformed Value Added Tax'', locally known as ''Karagdagang Buwis / Dungag nga Buhis''
|-
| {{Flagu|Republic of Congo}}
| 16%
|
|?
|-
| {{Flagu|Russia}}
| 20%
| 10% (essential food, goods for children and medical products)<ref>{{Cite web|url=http://tass.com/economy/1038487|title=Value-added tax to rise from 18% to 20% in Russia|access-date=13 January 2019}}</ref> or 0%
| НДС = ''Налог на добавленную стоимость'', NDS = ''Nalog na dobavlennuyu stoimost'''
|-
| {{Flagu|Rwanda}}
| 18%
| 0%
| VAT = ''Value Added Tax''
|-
| {{Flagu|Saint Kitts and Nevis}}
| 17%
|
| VAT = ''Value Added Tax''
|-
| {{Flagu|Saint Vincent and the Grenadines}}
| 15%
|
|?
|-
| {{flagu|Samoa}}
| 15%
|
|?
|-
| {{Flagu|Saudi Arabia}}
| 15%
|
| ضريبة القيمة المضافة (VAT)
|-
| {{Flagu|Senegal}}
| 18%
|
|?
|-
| {{Flagu|Serbia}}
| 20%<ref>[http://www.blic.rs/Vesti/Ekonomija/344524/Opsta-stopa-PDV-od-1-oktobra-bice-20-odsto Blic Online | Opšta stopa PDV od 1. oktobra biće 20 odsto]. Blic.rs. Retrieved 14 June 2013.</ref>
| 10%<ref>{{Cite web|url=https://www.b92.net/biz/vesti/srbija.php?yyyy=2014&mm=01&dd=01&nav_id=795544|title=Od danas veća niža stopa PDV-a|website=B92.net|date=January 2014 }}</ref> or 0%
| ПДВ = ''Порез на додату вредност'', PDV = ''Porez na dodatu vrednost''
|-
| {{Flagu|Seychelles}}
| 15%
|
|?
|-
| {{Flagu|Sierra Leone}}
| 15%
|
|?
|-
| {{Flagu|Singapore}}
| 9%
| 0% for public healthcare services, such as at public hospitals and polyclinics, with GST absorbed by the government.
| GST = ''[[Goods and Services Tax (Singapore)|Goods and Services Tax]]''
|-
| {{Flagu|South Africa}}
| 15%
| 0% on basic foodstuffs such as bread, additionally on goods donated not for gain; goods or services used for educational purposes, such as school computers; membership contributions to an employee organization (such as labour union dues); and rent paid on a house by a renter to a landlord.<ref>{{Cite web|url=http://www.sars.gov.za/TaxTypes/VAT/Pages/default.aspx|title=Value-Added Tax|website=sars.gov.za|access-date=20 May 2016}}</ref>
| VAT = ''Valued Added Tax''; BTW = ''Belasting op toegevoegde waarde''
|-
| {{Flagu|South Korea}}
| 10%
| 0% (essential foodstuffs)
| VAT = ''bugagachise'' ({{Korean|부가가치세 | 附加價値稅}})
|-
| {{Flagu|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%
|-
| {{Flagu|Sudan}}
| 17%
|
|?
|-
| {{Flagu|Switzerland}}
| 8.1%<ref name="CH.CH">{{Cite web |title=Value-added tax, VAT rates and registration |url=https://www.ch.ch/en/vat-rates-switzerland/ |website=ch.ch}}</ref>
| 3.8% (hotel sector) and 2.6% (essential foodstuff, books, newspapers, medical supplies)<ref name="CH.CH" />
| MWST = ''Mehrwertsteuer'', TVA = ''Taxe sur la valeur ajoutée'', IVA = ''Imposta sul valore aggiunto'', TPV = ''Taglia sin la Plivalur''
|-
| {{Flagu|Taiwan}}
| 5%
|
| 營業稅 yíng yè shuì (business tax) / 加值型營業稅 jiā zhí xíng yíng yè shuì (value-added business tax)
|-
| {{Flagu|Tajikistan}}
| 20%
|
|?
|-
| {{Flagu|Tanzania}}
| 18%
|
|?
|-
| {{Flagu|Thailand}}
| 10%
| 7%
| VAT = ''Value Added Tax'', ภาษีมูลค่าเพิ่ม
|-
| {{Flagu|Togo}}
| 18%
|
|?
|-
| {{flagu|Tonga}}
| 15%
|
|?
|-
| {{Flagu|Trinidad and Tobago}}
| 12.5%
| 0%
|?
|-
| {{Flagu|Tunisia}}
| 18%
|
| TVA = ''Taxe sur la Valeur Ajoutée'' آداء على القيمة المضافة
|-
| {{Flagu|Turkey}}
| 20%
| 10% or 1%
| KDV = ''Katma değer vergisi''
|-
| {{Flagu|Turkmenistan}}
| 15%
|
|?
|-
| {{Flagu|Uganda}}
| 18%
|
|?
|-
| {{Flagu|Ukraine}}
| 20%
| 7% or 0%
| ПДВ = ''Податок на додану вартість'', PDV = ''Podatok na dodanu vartist'''
|-
| {{Flagu|United Arab Emirates}}
| 5%
|
| ضريبة القيمة المضافة
|-
| {{Flagu|United Kingdom}}
| {{nts|20}}%<ref>{{cite news |url=https://www.bbc.co.uk/news/10373992|title=Budget: How the rise in VAT will work|date=23 June 2010 |work=BBC News|access-date=2 November 2010}}</ref><br />0% in [[Guernsey]] and [[Gibraltar]] <small>(not part of [[European Union VAT area|EU VAT area]])</small>
| {{nts|5}}% residential energy/insulation/renovations, [[feminine hygiene]] products, [[child safety seat]]s and [[mobility aid]]s and 0% for life necessities{{snd}}basic food, water, [[prescription medication]]s, [[medical equipment]] and [[medical supply]], public transport, children's clothing, books and periodicals. Also 0% for new building construction (but standard rate for building demolition, modifications, renovation etc.)<ref>{{Cite web|url=https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services|title=VAT rates on different goods and services - Detailed guidance - GOV.UK|website=gov.uk|access-date=4 August 2016}}</ref>
| VAT
TAW = [[Value Added Tax (United Kingdom)|Value Added Tax]]
Treth Ar Werth (Welsh)
|-
| {{Flagu|Uruguay}}
| 22%
| 18% or 0%
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Uzbekistan}}
| 12%
|
| QQS = Qoʻshilgan qiymat soligʻi
|-
| {{flagu|Vanuatu}}
| 13%
|
|?
|-
| {{Flagu|Venezuela}}
| 12%
| 11%
| IVA = ''Impuesto al Valor Agregado''
|-
| {{Flagu|Vietnam}}
| 10%
| 5% or 0%
| GTGT = ''Giá Trị Gia Tăng''
|-
| {{Flagu|Zambia}}
| 16%
|
|?
|-
| {{Flagu|Zimbabwe}}
| 15%
|
|?
|}
{{reflist|group=lower-alpha}}

===VAT-free countries and territories===
As of January 2022, the countries and territories listed remained VAT-free.{{citation needed|date=January 2022}}

{|class="wikitable sortable"
|-
! Country<ref name="no vat">{{cite web|title=TAX RATES|url=http://www.taxrates.cc/index.html|publisher=taxrates web site|access-date=3 November 2011}}</ref>
! Notes
|-
| {{Flagu|Akrotiri and Dhekelia}}
| [[British Overseas Territory]]
|-
| {{Flagu|Anguilla}}
| British Overseas Territory
|-
| {{Flagu|Bermuda}}
| British Overseas Territory
|-
| {{Flagu|British Antarctic Territory}}
| British Overseas Territory
|-
| {{Flagu|British Indian Ocean Territory}}
| British Overseas Territory
|-
| {{Flagu|British Virgin Islands}}
| British Overseas Territory
|-
| {{Flagu|Brunei}}
| {{N/A}}
|-
| {{Flagu|Cayman Islands}}
| British Overseas Territory
|-
| {{Flagu|Cuba}}
| {{N/A}}
|-
| {{Flagu|Falkland Islands}}
| British Overseas Territory
|-
| {{Flagu|Gibraltar}}
| British Overseas Territory
|-
| {{Flagu|Guernsey}}
| [[British Crown Dependency]]
|-
| {{Flagu|Greenland}}
| Constituent country of the [[Kingdom of Denmark]]
|-
| {{Flagu|Hong Kong}}
| [[Special administrative region of China]]
|-
| {{Flagu|Iraq}}
| {{N/A}}
|-
| {{Flagu|Kiribati}}
| {{N/A}}
|-
| {{Flagu|Libya}}
| {{N/A}}
|-
| {{Flagu|Macau}}
| Special administrative region of China
|-
| {{Flagu|Maldives}}
| {{N/A}}
|-
| {{Flagu|Marshall Islands}}
| {{N/A}}
|-
| {{Flagu|Micronesia}}
| {{N/A}}
|-
| {{Flagu|Montserrat}}
| British Overseas Territory
|-
| {{Flagu|Myanmar}}
| {{N/A}}
|-
| {{Flagu|Nauru}}
| {{N/A}}
|-
| {{Flagu|North Korea}}
| {{N/A}}
|-
| {{Flagu|Pitcairn Islands}}
| British Overseas Territory
|-
| {{Flagu|Saint Helena, Ascension and Tristan da Cunha}}
| British Overseas Territory
|-
| {{Flagu|San Marino}}
| {{N/A}}
|-
| {{Flagu|Sao Tome and Principe}}
| {{N/A}}
|-
| {{Flagu|Solomon Islands}}
| {{N/A}}
|-
| {{Flagu|Somalia}}
| {{N/A}}
|-
| {{Flagu|South Georgia and the South Sandwich Islands}}
| British Overseas Territory
|-
| {{Flagu|Svalbard}}
| {{N/A}}
|-
| {{Flagu|Swaziland}}
| {{N/A}}
|-
| {{Flagu|Syria}}
| {{N/A}}
|-
| {{Flagu|Timor Leste}}
| {{N/A}}
|-
| {{Flagu|Turks and Caicos Islands}}
| British Overseas Territory
|-
| {{Flagu|Tuvalu}}
| {{N/A}}
|-
| {{Flagu|United States}}
| [[Sales taxes in the United States|Sales taxes]] are collected by most states and some cities, counties, and Native American reservations. The federal government collects [[Excise tax in the United States|excise tax]] on some goods, but does not collect a nationwide sales tax.
|-
| {{Flagu|Vatican City}}
| {{N/A}}
|-
| {{Flagu|Yemen}}
| {{N/A}}
|-
|}

==See also==
* [[Excise]]
* [[Flat tax]]
* [[Georgism]]
* [[Gross receipts tax]]
* [[Henry George]]
* [[Income tax]]
* [[Land value tax]]
* [[Missing Trader Fraud]] (Carousel VAT Fraud)
* [[Progressive tax]]
* [[Single tax]]
* [[X tax]]

'''General:'''
* [[Tax rates around the world|List of tax rates around the world]]

== References ==
{{reflist}}

=== Scholarly sources ===
{{refbegin}}
* {{cite web
  | title = Lög nr. 50/1988 um virðisaukaskatt
  | year = 1988
  | url = http://www.rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm
  | access-date = 5 September 2007 |archive-url = https://web.archive.org/web/20071009093025/http://rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm <!-- Bot retrieved archive --> |archive-date = 9 October 2007 |language = is }}
* Ahmed, Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).
* Bird, Richard M. and P.-P. Gendron .1998. "Dual VATs and Cross-border Trade: Two Problems, One Solution?" International Tax and Public Finance, 5: 429–42.
* Bird, Richard M. and P.-P. Gendron .2000. "CVAT, VIVAT and Dual VAT; Vertical 'Sharing' and Interstate Trade", International Tax and Public Finance, 7: 753–61.
* Keen, Michael and S. Smith .2000. "Viva VIVAT!" International Tax and Public Finance, 7: 741–51.
* Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union", Economic Policy, 23: 375–411.
* McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints", in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).
* McLure, Charles E. 2000. "Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT)", International Tax and Public Finance, 7: 723–40.
* Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien, ''IBL Review'', VOL. 12, Institute of International Business and law, Germany. [https://web.archive.org/web/20071026170512/http://www.law-and-business.de/www_law-and-business_de/content/e153/e971/e972/datei973/N.Mller,IndischesRecht_IBLVol.12_ger.pdf Law-and-business.de]
* Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. ''IBL Review'', VOL. 12, Institute of International Business and law, Germany.
* MOMS, Politikens Nudansk Leksikon 2002, {{ISBN|978-87-604-1578-4}}.
* OECD. 2008. ''Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues''. Paris: OECD.
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* Shome, Parthasarathi and [[Paul Bernd Spahn]] (1996) "Brazil: Fiscal Federalism and Value Added Tax Reform", Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi
* Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform", International VAT Monitor, 7: 123–32.
* Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).
{{refend}}
* [https://arabexpatriates.com/saudi-arabia-increases-vat-and-other-financial-measures/ Saudi Arabia Increases Value Added Tax (VAT) will be increase to 15% from 5% as of July 2020.]

==External links==
* {{wiktionary-inline|value added tax}}
*
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{{DEFAULTSORT:Value Added Tax}}
[[Category:Value added taxes| ]]
[[Category:Tax terms]]