VAT Rate by Country Guide - Do You Know Where It's Highest?

Understanding VAT rate is one of the most difficult concepts. It gets even more complicated when the VAT rate by country is different from others. Heck, some countries don’t even have VAT tax. 

 

As such, consider this your guide to VAT rate by country, which countries have VAT tax, and which countries do not charge VAT. 

VAT Rate by Country Table

In the below table, find the VAT rate by country including countries both with and without VAT. The VAT rate by country varies quite a bit. Once you find your VAT rate below, you can calculate your refund using our VAT Calculator.

CountryVAT Rate (%)
Albania20
Algeria19
Angola14
Argentina21
Armenia20
Australia10
Austria20
Azerbaijan18
Bahrain10
Barbados17.5
Belgium21
BermudaNA
Bolivia13
Bosnia & Herzegovina17
Botswana12
BrazilVariable
Bulgaria20
Cabo Verde15
Cambodia10
Cameroon19.25
Canada5-15
Cayman IslandsNA
Chad18
Chile19
China13
Colombia19
Congo16
Costa Rica13
Croatia25
Cyprus19
Czech Republic21
Denmark25
Dominican Republic18
Ecuador12
Egypt14
El Salvador13
Estonia20
Eswatini15
Ethiopia15
Fiji9
Finland24
France20
Gabon18
Georgia18
Germany19
Ghana12.5
GibraltarNA
Greece24
GreenlandNA
Guatemala12
Guernsey, Channel IslandNA
Guyana14
Honduras15
Hong KongNA
Hungary27
Iceland24
India18
IraqVariable
Ireland23
Isle of Man20
Israel17
Italy22
Ivory Coast18
Jamaica15
Japan10
Jordan16
Kazakhstan12
Kenya16
Korea10
Kosovo18
KuwaitNA
Kyrgzstan12
Latvia21
Lebanon11
LibyaNA
Liechenstein7.7
Lithuania21
Luxembourg16
MacauNA
Madagascar10
Malawi16.5
Malaysia10
Maldives8
Malta18
Mauritania16
Mauritius15
Mexico16
Moldova20
Mongolia10
Montenegro21
Morocco20
Mozambique17
Myanmar5
Namibia15
Netherlands21
New Zealand15
Nicaragua15
Nigeria7.5
North Macedonia18
Norway25
Oman5
Pakistan17
Palestine16
Panama7
Papa New Guinea10
Paraguay10
Peru18
Philippines12
Poland23
Portugal23
Puerto Rico11.5
QatarNA
Romania19
Rwanda18
Saint Lucia12.5
Saudi Arabia15
Senegal18
Serbia20
Singapore7
Slovak Republic20
Slovenia22
South Africa15
Spain21
Sri Lanka8
Sweden25
Switzerland7.7
Taiwan5
Tajikistan15
Tanzania18
Thailand17
Trinidad & Tobago12.5
Tunisia19
Turkey18
Turkmenistan15
Uganda18
Ukraine20
United Arab Emirates5
United Kingdom20
United StatesNA
Uzbekistan15
Venezuela16
Vietnam15
Zambia16
Zimbabwe14.5

 

Which Country Has the Highest VAT Refund?

Hungary has the highest VAT refund at 27%. The subsequent highest VAT refunds are Sweden and Denmark at 25%, Norway at 24%, then Finland, Iceland and Greece at 24%.

Which Country Has the Lowest VAT Refund?

The countries with the lowest VAT refund are the United Arab Emirates, Taiwan, Oman, and Myanmar which all have a VAT refund rate of 5%.

Does VAT Rate Vary by Country?

The VAT rate by country varies significantly. Countries with a higher standard of living like the Scandinavian countries typically have the highest VAT rates.

Which Countries Have a VAT Tax?

Cabo Verde, Eswatini, Ethiopia, Honduras, Jamaica, Mauritius, Namibia, New Zealand, Nicaragua, Saudi Arabia, South Africa, Tajikistan, Turkmenistan, Uzbekistan, Vietnam, Zimbabwe, Angola, Egypt, Guyana, Bolivia, Brazil, China, Costa Rica, El Salvador, Ghana, Saint Lucia, Trinidad & Tobago, Botswana, Ecuador, Guatemala, Kazakhstan, Kyrgyzstan, Philippines, Puerto Rico, Lebanon, Australia, Bahrain, Cambodia, Japan, Korea, Madagascar, Malaysia, Mongolia, Papa New Guinea, Paraguay, Fiji, Maldives, Sri Lanka, Liechtenstein, Switzerland, Nigeria, Panama, Singapore, Canada, Myanmar, Oman, Taiwan, United Arab Emirates, Hungary, Croatia, Denmark, Norway, Sweden, Finland, Greece, Iceland, Iraq, Ireland, Poland, Portugal, Italy, Slovenia, Argentina, Belgium, Czech Republic, Latvia, Lithuania, Montenegro, Netherlands, Spain, Albania, Armenia, Austria, Bulgaria, Estonia, France, Isle of Man, Moldova, Morocco, Serbia, Slovak Republic, Ukraine, United Kingdom, Cameroon, Algeria, Chile, Colombia, Cyprus, Germany, Romania, Tunisia, Azerbaijan, Chad, Dominican Republic, Gabon, Georgia, India, Ivory Coast, Kosovo, Malta, North Macedonia, Peru, Rwanda, Senegal, Tanzania, Turkey, Uganda, Barbados, Bosnia & Herzegovina, Israel, Mozambique, Pakistan, Thailand, Malawi, Congo, Jordan, Kenya, Luxembourg, Mauritania, Mexico, Palestine, Venezuela, Zambia.

Which Countries Do Not Charge VAT?

There are 11 countries that do not charge VAT. 

They include Bermuda, Cayman Islands, Gibraltar, Guernsey Channel Islands, Hong Kong, Kuwait, Libya, Macau, Qatar, and United States. 

How Many Countries Have a VAT Tax?

More than 170 countries around the world—including all European countries use a VAT tax. The list above displays the VAT rate by country for all countries with VAT.

VAT Rate by Country Summary

In summary, the VAT rate by county varies and will change each year. The best tool to calculate your refund is our Vat Calculator.

vat rate by country

Source's:

The information above has been verified & approved by a Chartered Accountant.