There is no VAT as such in Aruba, although there have been calls from the International Monetary Fund for the introduction of such a levy. A reduced rate of 7. There is no value-added tax as such. The standard VAT rate is 7. Bolivia Last reviewed 08 July Bosnia and Herzegovina Last reviewed 25 February Botswana Last reviewed 29 September Brazil Last reviewed 03 August Bulgaria Last reviewed 21 July Cabo Verde Last reviewed 26 August Cambodia Last reviewed 29 July Cameroon, Republic of Last reviewed 03 August Canada Last reviewed 18 June Cayman Islands Last reviewed 03 August Chad Last reviewed 03 August Chile Last reviewed 31 July China, People's Republic of Last reviewed 25 June Colombia Last reviewed 17 August Congo, Democratic Republic of the Last reviewed 20 July Congo, Republic of Last reviewed 18 August Costa Rica Last reviewed 24 August Croatia Last reviewed 30 June Cyprus Last reviewed 28 July Czech Republic Last reviewed 08 July Denmark Last reviewed 29 September Dominican Republic Last reviewed 20 July Ecuador Last reviewed 02 July Egypt Last reviewed 26 May El Salvador Last reviewed 30 June Equatorial Guinea Last reviewed 20 July Estonia Last reviewed 19 August Eswatini Last reviewed 21 July Fiji Last reviewed 08 June Finland Last reviewed 30 June France Last reviewed 07 May Gabon Last reviewed 25 August Georgia Last reviewed 12 July Germany Last reviewed 30 June Ghana Last reviewed 29 July Standard rate scheme: Under the flat rate scheme this is the CHRL: 1.
Gibraltar Last reviewed 30 June Greece Last reviewed 15 August Greenland Last reviewed 27 May Guatemala Last reviewed 28 May Guernsey, Channel Islands Last reviewed 01 July Guyana Last reviewed 03 August Would you consider contributing to our work? We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better? Was this page helpful to you? Thank You! Let us know how we can better serve you!
Djibouti VAT rates. Dominica VAT rates. Dominican Republic VAT rates. Dubai VAT rates. Ecuador VAT rates.
Residential rents; land and water transport; electricity and water supplies; exports and associated transport; some basic foods; agricultural supplies; medicine and medical services; books and education; aircraft; hybrid vehicles. Egypt VAT rates. Capital equipment used by taxable businesses; basic foodstuffs; agricultural supplies; construction of new properties; consulting services; and oil products. Financial services; medical supplies; healthcare; public broadcasting; education; domestic energy; basic foodstuffs; and the sale and leasing of real estate.
Estonia VAT rates. Certain pharmaceutical products; medical equipment for disabled persons; books excluding e-books ; newspapers and periodicals; hotel accommodation. Ethiopia VAT rates. Fiji VAT rates. Finland VAT rates. Foodstuffs excluding live animals ; some agricultural supplies; restaurants and catering services excluding alcoholic beverages ; soft drinks; take away food; cut flowers and plants for food production.
Pharmaceutical products; domestic passenger transport; books including e-books ; newspapers and periodicals sold on subscription ; admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport. Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins; certain works of art, collectors items and antiques.
France VAT rates. Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books excluding those with pornographic or violent content ; some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production; sanitary protection for women.
Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff. Germany VAT rates. Intra-community and international transport excluding road and rail and some inland waterways transport.
Ghana VAT rates. Gibraltar VAT rates. Greece VAT rates. Some foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation bed and breakfast ; certain social services; restaurant and catering other than entertainment centres ; services for boarding schools; structures for disabled persons; structures providing accommodation for mentally disabled persons, people with mental disorders and drug users.
Some pharmaceutical products; some books excluding e-books ; some newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating. Guam VAT rates. Guinea VAT rates. Guyana VAT rates. Honduras VAT rates. Hungary VAT rates. Iceland VAT rates. Hotel accommodation and services; newspapers; foodstuffs; travel agents; and passenger transport; e-books. Financial services; residential property leases; education; public transport; cultural and sporting events; and postal services.
India GST rates. Frozen meat, other foodstuffs, Mobile phones, Accommodation between 1, and Rs 2, per night. Basic foods, including: fish, meat, dairy, vegetables, bread, salt. Indonesia VAT rates.
Printed books; medical supplies; real estate; domestic energy; livestock; and agriculture products. Iran VAT rates. Tourism and hospitality services. Ireland VAT rates. Certain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications. Israel VAT rates. Financial services, certain real estate sales and leasings, diamonds and precious metals, not-for-profit organisations.
Italy VAT rates. Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work on new buildings; some supplies of new buildings non-luxurious ; some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products excluding district heating ; firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production.
Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number ISBN ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings for first housing ; supplies of new buildings for first housing.
Japan Consumption Sales Tax. Jersey VAT rates. Jordan VAT rates. Kazakhstan VAT rates. Land and residential real estate; financial services; entrance to cultural and sporting events; medical; education.
Kenya VAT rates. Certain agricultural supplies; financial services; medical supplies; tour operator services; entrance to national parks; domestic passenger transport; medical; education and training; residential property; betting and gaming; domestic water. Kosovo VAT rates. Kuwait VAT rates. Kyrgyzstan VAT rates. Latvia VAT rates. Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books excluding e-books ; newspaper and periodicals; hotel accommodation; district heating.
Lebanon VAT rates. Liberia GST rates. Lithuania VAT rates. Some domestic passenger transport; hotel accommodation; district heating; books excluding e-books ; firewood. Pharmaceutical products; medical equipment for disabled persons; newspapers and periodicals some exceptions.
Luxembourg VAT rates. Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit.
Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques. Macedonia VAT rates. Madagascar VAT rates. Malawi VAT rates. Malaysia SST rates. Goods SST on goods is charged throughout the B2B chain to the final consumer and is not deductible by tax payers.
This includes a liability on imported goods — a low-value exemption may apply. Services SST on services is only due when supplied to the non-tax registered final consumer.
Services liable include: Restaurants; Hotels and accommodation; Car hire, rental and repair; Domestic flights; Insurance; Credit cards; Legal and accounting; Business consulting; Electricity; Telecoms, pay-TV; Digitial supplies; Imported and exported services are exempted.
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