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.
| Country | VAT Rate (%) |
|---|---|
| Albania | 20 |
| Algeria | 19 |
| Angola | 14 |
| Argentina | 21 |
| Armenia | 20 |
| Australia | 10 |
| Austria | 20 |
| Azerbaijan | 18 |
| Bahrain | 10 |
| Barbados | 17.5 |
| Belgium | 21 |
| Bermuda | NA |
| Bolivia | 13 |
| Bosnia & Herzegovina | 17 |
| Botswana | 12 |
| Brazil | Variable |
| Bulgaria | 20 |
| Cabo Verde | 15 |
| Cambodia | 10 |
| Cameroon | 19.25 |
| Canada | 5-15 |
| Cayman Islands | NA |
| Chad | 18 |
| Chile | 19 |
| China | 13 |
| Colombia | 19 |
| Congo | 16 |
| Costa Rica | 13 |
| Croatia | 25 |
| Cyprus | 19 |
| Czech Republic | 21 |
| Denmark | 25 |
| Dominican Republic | 18 |
| Ecuador | 12 |
| Egypt | 14 |
| El Salvador | 13 |
| Estonia | 20 |
| Eswatini | 15 |
| Ethiopia | 15 |
| Fiji | 9 |
| Finland | 24 |
| France | 20 |
| Gabon | 18 |
| Georgia | 18 |
| Germany | 19 |
| Ghana | 12.5 |
| Gibraltar | NA |
| Greece | 24 |
| Greenland | NA |
| Guatemala | 12 |
| Guernsey, Channel Island | NA |
| Guyana | 14 |
| Honduras | 15 |
| Hong Kong | NA |
| Hungary | 27 |
| Iceland | 24 |
| India | 18 |
| Iraq | Variable |
| Ireland | 23 |
| Isle of Man | 20 |
| Israel | 17 |
| Italy | 22 |
| Ivory Coast | 18 |
| Jamaica | 15 |
| Japan | 10 |
| Jordan | 16 |
| Kazakhstan | 12 |
| Kenya | 16 |
| Korea | 10 |
| Kosovo | 18 |
| Kuwait | NA |
| Kyrgzstan | 12 |
| Latvia | 21 |
| Lebanon | 11 |
| Libya | NA |
| Liechenstein | 7.7 |
| Lithuania | 21 |
| Luxembourg | 16 |
| Macau | NA |
| Madagascar | 10 |
| Malawi | 16.5 |
| Malaysia | 10 |
| Maldives | 8 |
| Malta | 18 |
| Mauritania | 16 |
| Mauritius | 15 |
| Mexico | 16 |
| Moldova | 20 |
| Mongolia | 10 |
| Montenegro | 21 |
| Morocco | 20 |
| Mozambique | 17 |
| Myanmar | 5 |
| Namibia | 15 |
| Netherlands | 21 |
| New Zealand | 15 |
| Nicaragua | 15 |
| Nigeria | 7.5 |
| North Macedonia | 18 |
| Norway | 25 |
| Oman | 5 |
| Pakistan | 17 |
| Palestine | 16 |
| Panama | 7 |
| Papa New Guinea | 10 |
| Paraguay | 10 |
| Peru | 18 |
| Philippines | 12 |
| Poland | 23 |
| Portugal | 23 |
| Puerto Rico | 11.5 |
| Qatar | NA |
| Romania | 19 |
| Rwanda | 18 |
| Saint Lucia | 12.5 |
| Saudi Arabia | 15 |
| Senegal | 18 |
| Serbia | 20 |
| Singapore | 7 |
| Slovak Republic | 20 |
| Slovenia | 22 |
| South Africa | 15 |
| Spain | 21 |
| Sri Lanka | 8 |
| Sweden | 25 |
| Switzerland | 7.7 |
| Taiwan | 5 |
| Tajikistan | 15 |
| Tanzania | 18 |
| Thailand | 17 |
| Trinidad & Tobago | 12.5 |
| Tunisia | 19 |
| Turkey | 18 |
| Turkmenistan | 15 |
| Uganda | 18 |
| Ukraine | 20 |
| United Arab Emirates | 5 |
| United Kingdom | 20 |
| United States | NA |
| Uzbekistan | 15 |
| Venezuela | 16 |
| Vietnam | 15 |
| Zambia | 16 |
| Zimbabwe | 14.5 |
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.
Source's:
The information above has been verified & approved by a Chartered Accountant.