{"columns":["Country or territory","Standard rate","EU member","Tax name"],"rows":[["Albania","20%","","TVSH = Tatimi mbi Vlerën e Shtuar"],["Algeria","19%","","TVA = Taxe sur la Valeur Ajoutée (الضريبة على القيمة المضافة)"],["Andorra","4.5%","","IGI = Impost General Indirecte"],["Angola","14%","","IVA = Imposto Sobre o Valor Acrescentado"],["Antigua and Barbuda","15%","",""],["Argentina","21%","","IVA = Impuesto al Valor Agregado"],["Armenia","20%","","AAH = Avelacvats Arzheqi Hark / ԱԱՀ = Ավելացված արժեքի հարկ"],["Australia","10%","","GST = Goods and Services Tax"],["Austria","20%","Yes","MwSt./USt. — MehrwertSteuer/UmsatzSteuer"],["Azerbaijan","18%","","ƏDV = Əlavə dəyər vergisi"],["Bahamas","12%","","VAT = Value Added Tax"],["Bahrain","10%","","(VAT) ضريبة القيمة المضافة"],["Bangladesh","15%","","Musok = Mullo songzojon kor / মূসক = \"মূল্য সংযোজন কর\""],["Barbados","17.5%","","VAT = Value Added Tax"],["Belarus","20%","","ПДВ = Падатак на дададзеную вартасьць"],["Belgium","21%","Yes","BTW / TVA / MwSt — Belasting over de Toegevoegde Waarde / Taxe sur la Valeur Ajoutée / MehrwertSteuer"],["Belize","12.5%","",""],["Benin","18%","",""],["Bolivia","13%","","IVA = Impuesto al Valor Agregado"],["Bosnia and Herzegovina","17%","","PDV = Porez na dodanu vrijednost"],["Botswana","14%","",""],["Brazil","20% (IPI) + 19% (ICMS) average + 3% (ISS) average","","*IPI – 20% = Imposto sobre produtos industrializados (Tax over industrialized products) – Federal Tax / ICMS – 17 to 25% = Imposto sobre circulação e serviços (tax over commercialization and services) – State Tax / ISS – 2 to 5% = Imposto sobre serviço de qualquer natureza (tax over any service)City tax"],["Bulgaria","20%","Yes","ДДС — Данък Добавена Cтойност"],["Burkina Faso","18%","",""],["Burundi","18%","",""],["Cambodia","10%","",""],["Cameroon","19.25%","",""],["Canada","5% GST + 0–9.975% PST or 13-15% HST depending on province.","","GST = Goods and Services Tax / TPS = Taxe sur les produits et services / HST = Harmonized Sales Tax / PST = Provincial Sales Tax"],["Cape Verde","15%","",""],["Central African Republic","19%","",""],["Chad","18%","",""],["Chile","19%","","IVA = Impuesto al Valor Agregado"],["China","13%","","增值税 (zēng zhí shuì)"],["Colombia","19%","","IVA = Impuesto al Valor Agregado"],["Costa Rica","13%","","IVA = Impuesto al Valor Agregado"],["Croatia","25%","Yes","PDV — Porez na Dodanu Vrijednost"],["Cyprus","19%","Yes","ΦΠΑ — Φόρος Προστιθέμενης Αξίας"],["Czech Republic","21%","Yes","DPH — Daň z přidané hodnoty"],["Democratic Republic of the Congo","16%","",""],["Denmark","25%","Yes","Moms — Meromsætningsafgift"],["Dominica","15%","",""],["Dominican Republic","18%","","ITBIS = Impuesto sobre Transferencia de Bienes Industrializados y Servicios"],["Ecuador","15%","","IVA = Impuesto al Valor Agregado"],["Egypt","14% (15% on communication services)","","VAT = Value Added Tax (الضريبة على القيمة المضافة)"],["El Salvador","13%","","IVA = Impuesto al Valor Agregado o \"Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios\""],["Equatorial Guinea","15%","","IVA = Impuesto sobre el Valor Añadido"],["Estonia","24%","Yes","Km — Käibemaks"],["Eswatini","15%","",""],["Ethiopia","15%","","VAT = Value Added Tax"],["Faroe Islands","25%","","MVG = Meirvirðisgjald"],["Fiji","15%","","VAT = Value Added Tax"],["Finland","25.5%","Yes","ALV / Moms — Arvonlisävero (Finnish) / Mervärdesskatt (Swedish)"],["France","20%","Yes","TVA — Taxe sur la Valeur Ajoutée"],["Gabon","18%","","TVA = Taxe sur la Valeur Ajoutée"],["Gambia","15%","","VAT = Value Added Tax"],["Georgia","18%","","DGhG = Damatebuli Ghirebulebis gadasakhadi დღგ = დამატებული ღირებულების გადასახადი"],["Germany","19% (Heligoland 0%)","Yes","MwSt./USt. — MehrwertSteuer/UmsatzSteuer"],["Ghana","15%","","VAT = Value Added Tax plus National Health Insurance Levy (NHIL; 2.5%)"],["Greece","24% / (16% on Aegean islands)","Yes","ΦΠΑ — Φόρος Προστιθέμενης Αξίας"],["Grenada","15%","",""],["Guatemala","12%","","IVA = Impuesto al Valor Agregado"],["Guinea","18%","",""],["Guinea-Bissau","15%","",""],["Guyana","16%","","VAT = Value Added Tax"],["Haiti","10%","",""],["Honduras","15% (4% additional on tourism tax)","","ISV = Impuesto Sobre Ventas"],["Hungary","27%","Yes","áfa — Általános Forgalmi Adó"],["Iceland","24%","","VSK, VASK = Virðisaukaskattur"],["India","18%","","VAT = Value Added Tax"],["Indonesia","12%","","PPN = Pajak Pertambahan Nilai"],["Iran","9%","","VAT = Value Added Tax (مالیات بر ارزش افزوده)"],["Ireland","23%","Yes","CBl / VAT — Cáin Bhreisluacha (Irish) / Value Added Tax (English)"],["Isle of Man","20%","",""],["Israel","18% (0% in Eilat)","","Ma'am = מס ערך מוסף, מע\"מ"],["Italy","22% (Livigno 0%)","Yes","IVA — Imposta sul Valore Aggiunto"],["Ivory Coast","18%","",""],["Jamaica","15%","","GCT = General Consumption Tax"],["Japan","10%","","(\"consumption tax\")"],["Jersey","5%","","GST = Goods and Services Tax"],["Jordan","16%","","GST = Goods and Sales Tax"],["Kazakhstan","12%","","ҚCҚ = Қосылған құнға салынатын салық (Kazakh) / VAT = Value Added Tax"],["Kenya","16%","",""],["Kyrgyzstan","20%","",""],["Laos","10%","",""],["Latvia","21%","Yes","PVN — Pievienotās Vērtības Nodoklis"],["Lebanon","11%","","TVA = Taxe sur la Valeur Ajoutée (الضريبة على القيمة المضافة)"],["Lesotho","14%","",""],["Liechtenstein","8.1%","","MWST = Mehrwertsteuer"],["Lithuania","21%","Yes","PVM — Pridėtinės Vertės Mokestis"],["Luxembourg","17%","Yes","TVA / MwSt./USt / MS — Taxe sur la Valeur Ajoutée / Mehrwertsteuer/Umsatzsteuer / Méiwäert Steier"],["Madagascar","20%","","TVA =Taxe sur la Valeur Ajoutée, HASS = Hetra Amin'ny Sandan'ny Sandany"],["Malawi","16.5%","",""],["Malaysia","8%","","SST = Sales and Services Tax / CJP = Cukai Jualan dan Perkhidmatan GST = Goods and Services Tax (Malaysia)"],["Maldives","6%","","GST = Goods and services tax (Government Tax)"],["Mali","18%","",""],["Malta","18%","Yes","TVM / VAT — Taxxa tal-Valur Miżjud / Value Added Tax"],["Mauritania","14%","","TVA = Taxe sur la Valeur Ajoutée (الضريبة على القيمة المضافة)"],["Mauritius","15%","","VAT = Value Added Tax, TVA = Taxe sur la Valeur Ajoutée, TVA = Tax lor Valer Azoute"],["Mexico","16%","","IVA = Impuesto al Valor Agregado"],["Moldova","20%","","TVA = Taxa pe Valoarea Adăugată"],["Monaco","19.6%","","TVA = Taxe sur la valeur ajoutée"],["Mongolia","10%","","VAT = Нэмэгдсэн өртгийн албан татвар"],["Montenegro","21%","","PDV = Porez na dodatu vrijednost"],["Morocco","20%","","TVA = Taxe sur Valeur Ajoutée (الضريبة على القيمة المضافة)"],["Mozambique","16%","","IVA = Imposto Sobre o Valor Acrescentado"],["Namibia","15%","","VAT = Value Added Tax"],["Nepal","13%","","VAT = Value Added Taxes"],["Netherlands","21%","Yes","BTW/Ob — Belasting over de Toegevoegde Waarde/ Omzetbelasting/ Voorbelasting"],["New Zealand","15%","","GST = Goods and Services Tax"],["Nicaragua","15%","",""],["Niger","19%","",""],["Nigeria","7.5%","",""],["Niue","5%","",""],["North Macedonia","18%","","ДДВ = Данок на додадена вредност, DDV = Danok na dodadena vrednost"],["Norway","25%","","MVA = Merverdiavgift (bokmål) or meirverdiavgift (nynorsk) (informally moms)"],["Pakistan","18%","","GST = General Sales Tax"],["Palau","10%","","PGST = Palau Goods & Services Tax"],["Palestine","16%","","VAT = Value Added Tax"],["Panama","7%","","ITBMS = Impuesto de Transferencia de Bienes Muebles y Servicios"],["Papua New Guinea","10%","",""],["Paraguay","10%","","IVA= Impuesto al Valor Agregado"],["Peru","18%","","IGV – 16% = Impuesto General a la Ventas IPM – 2% Impuesto de Promocion Municipal"],["Philippines","12%","","RVAT = Reformed Value Added Tax, locally known as Karagdagang Buwis / Dungag nga Buhis"],["Poland","23%","Yes","PTU — Podatek od Towarów i Usług"],["Portugal","23% / 22% in Madeira and 18% in Azores","Yes","IVA — Imposto sobre o Valor Acrescentado"],["Republic of Congo","16%","",""],["Romania","19%","Yes","TVA — Taxa pe Valoarea Adăugată"],["Russia","20%","","НДС = Налог на добавленную стоимость, NDS = Nalog na dobavlennuyu stoimost'"],["Rwanda","18%","","VAT = Value Added Tax, TVA = Taxe sur la Valeur Ajoutée, UN = Umusoro ku Nyongeramusaruro"],["Saint Kitts and Nevis","17%","","VAT = Value Added Tax"],["Saint Vincent and the Grenadines","15%","",""],["Samoa","15%","","VAT = Value Added Tax, LFT = Lafoga Fa'aopoopo Tau"],["Saudi Arabia","15%","","ضريبة القيمة المضافة (VAT)"],["Senegal","18%","",""],["Serbia","20%","","ПДВ = Порез на додату вредност, PDV = Porez na dodatu vrednost"],["Seychelles","15%","",""],["Sierra Leone","15%","",""],["Singapore","9%","","GST = Goods and Services Tax"],["Slovakia","23%","Yes","DPH — Daň z Pridanej Hodnoty"],["Slovenia","22%","Yes","DDV — Davek na Dodano Vrednost"],["South Africa","15%","","VAT = Valued Added Tax; BTW = Belasting op toegevoegde waarde"],["South Korea","10%","","VAT = bugagachise ()"],["Spain","21% / 7% in Canary Islands (not part of EU VAT area)","Yes","IVA / IGIC — Impuesto sobre el Valor Añadido / Impuesto General Indirecto Canario"],["Sri Lanka","18%","","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%"],["Sudan","17%","",""],["Sweden","25%","Yes","MOMS — Mervärdes- och OMSättningsskatt"],["Switzerland","8.1%","","MWST = Mehrwertsteuer, TVA = Taxe sur la valeur ajoutée, IVA = Imposta sul valore aggiunto, TPV = Taglia sin la Plivalur"],["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)"],["Tajikistan","20%","",""],["Tanzania","18%","",""],["Thailand","10%","","VAT = Value Added Tax, ภาษีมูลค่าเพิ่ม"],["Togo","18%","",""],["Tonga","15%","","VAT = Value Added Tax, TTM = Tukuhau Tānaki Mahuʻinga"],["Trinidad and Tobago","12.5%","",""],["Tunisia","19%","","TVA = Taxe sur la Valeur Ajoutée آداء على القيمة المضافة"],["Turkey","20%","","KDV = Katma değer vergisi"],["Turkmenistan","15%","","GGS = Goşulan Gymmatlyk Salgydy"],["Uganda","18%","",""],["Ukraine","20%","","ПДВ = Податок на додану вартість, PDV = Podatok na dodanu vartist'"],["United Arab Emirates","5%","","ضريبة القيمة المضافة"],["United Kingdom","20% / 0% in Guernsey and Gibraltar (not part of EU VAT area)","","VAT = Value Added Tax TAW = Treth Ar Werth (Welsh)"],["Uruguay","22%","","IVA = Impuesto al Valor Agregado"],["Uzbekistan","12%","","QQS = Qoʻshilgan Qiymat Soligʻi"],["Vanuatu","15%","",""],["Venezuela","16%","","IVA = Impuesto al Valor Agregado"],["Vietnam","10%","","GTGT = Giá Trị Gia Tăng"],["Yemen","5%","","آداء على القيمة المضافة"],["Zambia","16%","","VAT = Value Added Tax"],["Zimbabwe","15%","","VAT = Value Added Tax"]]}