Structured Lists Directory

INI

Consumption Tax Rates by Country - INI

This data compiles standard consumption tax rates (Value Added Tax VAT, Goods and Services Tax GST, etc.) by country worldwide. It covers major countries in Europe, Asia, Oceania, and North America, primarily focusing on OECD member states. This data helps understand international consumption tax trends, including characteristics of each country's tax system and the presence of reduced rate systems.

consumption tax VAT GST tax rate international comparison OECD value added tax 
[item.hungary]
code=HU
slug=hungary
name=Hungary
description=A Central European country with the world's highest consumption tax rate.
reducedRates=[5,18]
region=Europe
standardRate=27
taxType=VAT
superReducedRate=
highRate=
note=

[item.finland]
code=FI
slug=finland
name=Finland
description=A high-welfare, high-burden country adopting the Nordic model.
reducedRates=[10,14]
region=Europe
standardRate=25.5
taxType=VAT
superReducedRate=
highRate=
note=

[item.sweden]
code=SE
slug=sweden
name=Sweden
description=A representative example of the Nordic model, a high-welfare, high-burden country.
reducedRates=[6,12]
region=Europe
standardRate=25
taxType=VAT
superReducedRate=
highRate=
note=

[item.denmark]
code=DK
slug=denmark
name=Denmark
description=A country adopting the high-welfare, high-burden Nordic model.
reducedRates=[]
region=Europe
standardRate=25
taxType=VAT
superReducedRate=
highRate=
note=

[item.norway]
code=NO
slug=norway
name=Norway
description=A country adopting the Nordic model, enriched by oil resources.
reducedRates=[12,15]
region=Europe
standardRate=25
taxType=VAT
superReducedRate=
highRate=
note=

[item.croatia]
code=HR
slug=croatia
name=Croatia
description=An EU member state located on the Balkan Peninsula.
reducedRates=[5,13]
region=Europe
standardRate=25
taxType=VAT
superReducedRate=
highRate=
note=

[item.iceland]
code=IS
slug=iceland
name=Iceland
description=One of the Nordic countries located in the North Atlantic.
reducedRates=[11]
region=Europe
standardRate=24
taxType=VAT
superReducedRate=
highRate=
note=

[item.greece]
code=GR
slug=greece
name=Greece
description=An EU member state located in Southern Europe.
reducedRates=[6,13]
region=Europe
standardRate=24
taxType=VAT
superReducedRate=
highRate=
note=

[item.poland]
code=PL
slug=poland
name=Poland
description=An EU member state located in Eastern Europe.
reducedRates=[5,8]
region=Europe
standardRate=23
taxType=VAT
superReducedRate=
highRate=
note=

[item.portugal]
code=PT
slug=portugal
name=Portugal
description=An EU member state located on the Iberian Peninsula in Southern Europe.
reducedRates=[6,13]
region=Europe
standardRate=23
taxType=VAT
superReducedRate=
highRate=
note=

[item.ireland]
code=IE
slug=ireland
name=Ireland
description=An EU member state located in Western Europe.
reducedRates=[9,13.5]
region=Europe
standardRate=23
taxType=VAT
superReducedRate=4.8
highRate=
note=

[item.italy]
code=IT
slug=italy
name=Italy
description=An EU member state located in Southern Europe.
reducedRates=[5,10]
region=Europe
standardRate=22
taxType=VAT
superReducedRate=4
highRate=
note=

[item.slovenia]
code=SI
slug=slovenia
name=Slovenia
description=An EU member state located in Central Europe on the Balkan Peninsula.
reducedRates=[5,9.5]
region=Europe
standardRate=22
taxType=VAT
superReducedRate=
highRate=
note=

[item.estonia]
code=EE
slug=estonia
name=Estonia
description=One of the Baltic states, a digitally advanced country.
reducedRates=[9]
region=Europe
standardRate=22
taxType=VAT
superReducedRate=
highRate=
note=

[item.spain]
code=ES
slug=spain
name=Spain
description=An EU member state located on the Iberian Peninsula in Southern Europe.
reducedRates=[10]
region=Europe
standardRate=21
taxType=VAT
superReducedRate=4
highRate=
note=

[item.netherlands]
code=NL
slug=netherlands
name=Netherlands
description=An EU member state located in Western Europe.
reducedRates=[9]
region=Europe
standardRate=21
taxType=VAT
superReducedRate=
highRate=
note=

[item.belgium]
code=BE
slug=belgium
name=Belgium
description=An EU member state located in Western Europe.
reducedRates=[6,12]
region=Europe
standardRate=21
taxType=VAT
superReducedRate=
highRate=
note=

[item.czech-republic]
code=CZ
slug=czech-republic
name=Czech Republic
description=An EU member state located in Central Europe.
reducedRates=[12]
region=Europe
standardRate=21
taxType=VAT
superReducedRate=
highRate=
note=

[item.latvia]
code=LV
slug=latvia
name=Latvia
description=One of the Baltic states, an EU member state.
reducedRates=[5,12]
region=Europe
standardRate=21
taxType=VAT
superReducedRate=
highRate=
note=

[item.lithuania]
code=LT
slug=lithuania
name=Lithuania
description=One of the Baltic states, an EU member state.
reducedRates=[5,9]
region=Europe
standardRate=21
taxType=VAT
superReducedRate=
highRate=
note=

[item.austria]
code=AT
slug=austria
name=Austria
description=An EU member state located in Central Europe.
reducedRates=[10,13]
region=Europe
standardRate=20
taxType=VAT
superReducedRate=
highRate=
note=

[item.france]
code=FR
slug=france
name=France
description=An EU member state located in Western Europe.
reducedRates=[5.5,10]
region=Europe
standardRate=20
taxType=VAT
superReducedRate=
highRate=
note=

[item.united-kingdom]
code=GB
slug=united-kingdom
name=United Kingdom
description=An island nation in Europe, an EU departure country.
reducedRates=[5]
region=Europe
standardRate=20
taxType=VAT
superReducedRate=
highRate=
note=

[item.bulgaria]
code=BG
slug=bulgaria
name=Bulgaria
description=An EU member state located in Eastern Europe on the Balkan Peninsula.
reducedRates=[9]
region=Europe
standardRate=20
taxType=VAT
superReducedRate=
highRate=
note=

[item.slovakia]
code=SK
slug=slovakia
name=Slovakia
description=An EU member state located in Central Europe.
reducedRates=[10]
region=Europe
standardRate=20
taxType=VAT
superReducedRate=5
highRate=
note=

[item.turkey]
code=TR
slug=turkey
name=Turkey
description=A country spanning Europe and Asia.
reducedRates=[10]
region=Europe
standardRate=20
taxType=VAT
superReducedRate=1
highRate=
note=

[item.germany]
code=DE
slug=germany
name=Germany
description=The EU's largest economy located in Central Europe.
reducedRates=[7]
region=Europe
standardRate=19
taxType=VAT
superReducedRate=
highRate=
note=

[item.romania]
code=RO
slug=romania
name=Romania
description=An EU member state located in Eastern Europe on the Balkan Peninsula.
reducedRates=[5,9]
region=Europe
standardRate=19
taxType=VAT
superReducedRate=
highRate=
note=

[item.cyprus]
code=CY
slug=cyprus
name=Cyprus
description=An EU member state located in the Mediterranean.
reducedRates=[5,9]
region=Europe
standardRate=19
taxType=VAT
superReducedRate=
highRate=
note=

[item.malta]
code=MT
slug=malta
name=Malta
description=An EU member state located in the Mediterranean.
reducedRates=[5,7]
region=Europe
standardRate=18
taxType=VAT
superReducedRate=
highRate=
note=

[item.luxembourg]
code=LU
slug=luxembourg
name=Luxembourg
description=A small EU member state located in Western Europe.
reducedRates=[8,14]
region=Europe
standardRate=17
taxType=VAT
superReducedRate=3
highRate=
note=

[item.switzerland]
code=CH
slug=switzerland
name=Switzerland
description=A non-EU country located in Central Europe.
reducedRates=[3.8]
region=Europe
standardRate=8.1
taxType=VAT
superReducedRate=2.6
highRate=
note=

[item.japan]
code=JP
slug=japan
name=Japan
description=An island nation located in East Asia.
reducedRates=[8]
region=Asia
standardRate=10
taxType=Consumption Tax
superReducedRate=
highRate=
note=

[item.south-korea]
code=KR
slug=south-korea
name=South Korea
description=A country located in East Asia.
reducedRates=[]
region=Asia
standardRate=10
taxType=VAT
superReducedRate=
highRate=
note=

[item.indonesia]
code=ID
slug=indonesia
name=Indonesia
description=The largest country in Southeast Asia.
reducedRates=[]
region=Asia
standardRate=11
taxType=VAT
superReducedRate=
highRate=
note=

[item.vietnam]
code=VN
slug=vietnam
name=Vietnam
description=A socialist country located in Southeast Asia.
reducedRates=[5]
region=Asia
standardRate=10
taxType=VAT
superReducedRate=
highRate=
note=

[item.thailand]
code=TH
slug=thailand
name=Thailand
description=A kingdom located in Southeast Asia.
reducedRates=[]
region=Asia
standardRate=7
taxType=VAT
superReducedRate=
highRate=
note=

[item.singapore]
code=SG
slug=singapore
name=Singapore
description=A city-state in Southeast Asia.
reducedRates=[]
region=Asia
standardRate=9
taxType=GST
superReducedRate=
highRate=
note=

[item.malaysia]
code=MY
slug=malaysia
name=Malaysia
description=A federal state located in Southeast Asia.
reducedRates=[6]
region=Asia
standardRate=10
taxType=SST
superReducedRate=
highRate=
note=

[item.china]
code=CN
slug=china
name=China
description=The largest country in East Asia.
reducedRates=[9,6]
region=Asia
standardRate=13
taxType=VAT
superReducedRate=
highRate=
note=

[item.india]
code=IN
slug=india
name=India
description=The largest country in South Asia.
reducedRates=[5,12]
region=Asia
standardRate=18
taxType=GST
superReducedRate=
highRate=28
note=

[item.taiwan]
code=TW
slug=taiwan
name=Taiwan
description=An island region in East Asia.
reducedRates=[]
region=Asia
standardRate=5
taxType=Business Tax
superReducedRate=
highRate=
note=

[item.australia]
code=AU
slug=australia
name=Australia
description=The largest country in Oceania.
reducedRates=[]
region=Oceania
standardRate=10
taxType=GST
superReducedRate=
highRate=
note=

[item.new-zealand]
code=NZ
slug=new-zealand
name=New Zealand
description=An island nation in Oceania.
reducedRates=[]
region=Oceania
standardRate=15
taxType=GST
superReducedRate=
highRate=
note=

[item.canada]
code=CA
slug=canada
name=Canada
description=A federal state located in North America.
reducedRates=[]
region=North America
standardRate=5
taxType=GST
superReducedRate=
highRate=
note=Federal rate only. Provincial taxes add 0-10% depending on province.

[item.united-states]
code=US
slug=united-states
name=United States
description=A federal state located in North America.
reducedRates=[]
region=North America
standardRate=0
taxType=Sales Tax
superReducedRate=
highRate=
note=No federal consumption tax. State sales taxes vary from 0% to ~12%.

[item.mexico]
code=MX
slug=mexico
name=Mexico
description=A country located in southern North America.
reducedRates=[0,8]
region=North America
standardRate=16
taxType=IVA
superReducedRate=
highRate=
note=