各国の消費税率 - TOML

[[items]]
code = "HU"
slug = "hungary"
name = "ハンガリー"
description = "世界最高水準の消費税率を課す中欧の国。"
reducedRates = "[5,18]"
region = "Europe"
standardRate = 27
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "FI"
slug = "finland"
name = "フィンランド"
description = "北欧モデルを採用する高福祉高負担の国。"
reducedRates = "[10,14]"
region = "Europe"
standardRate = 25.5
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "SE"
slug = "sweden"
name = "スウェーデン"
description = "北欧モデルの代表例であり高福祉高負担の国。"
reducedRates = "[6,12]"
region = "Europe"
standardRate = 25
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "DK"
slug = "denmark"
name = "デンマーク"
description = "高福祉高負担の北欧モデルを採用する国。"
reducedRates = "[]"
region = "Europe"
standardRate = 25
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "NO"
slug = "norway"
name = "ノルウェー"
description = "北欧モデルを採用し石油資源で潤う国。"
reducedRates = "[12,15]"
region = "Europe"
standardRate = 25
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "HR"
slug = "croatia"
name = "クロアチア"
description = "バルカン半島に位置するEU加盟国。"
reducedRates = "[5,13]"
region = "Europe"
standardRate = 25
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "IS"
slug = "iceland"
name = "アイスランド"
description = "北大西洋に位置する北欧諸国の一つ。"
reducedRates = "[11]"
region = "Europe"
standardRate = 24
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "GR"
slug = "greece"
name = "ギリシャ"
description = "南欧に位置するEU加盟国。"
reducedRates = "[6,13]"
region = "Europe"
standardRate = 24
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "PL"
slug = "poland"
name = "ポーランド"
description = "東欧に位置するEU加盟国。"
reducedRates = "[5,8]"
region = "Europe"
standardRate = 23
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "PT"
slug = "portugal"
name = "ポルトガル"
description = "南欧・イベリア半島に位置するEU加盟国。"
reducedRates = "[6,13]"
region = "Europe"
standardRate = 23
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "IE"
slug = "ireland"
name = "アイルランド"
description = "西欧に位置するEU加盟国。"
reducedRates = "[9,13.5]"
region = "Europe"
standardRate = 23
taxType = "VAT"
superReducedRate = 4.8
highRate = ""
note = ""

[[items]]
code = "IT"
slug = "italy"
name = "イタリア"
description = "南欧に位置するEU加盟国。"
reducedRates = "[5,10]"
region = "Europe"
standardRate = 22
taxType = "VAT"
superReducedRate = 4
highRate = ""
note = ""

[[items]]
code = "SI"
slug = "slovenia"
name = "スロベニア"
description = "中欧・バルカン半島に位置するEU加盟国。"
reducedRates = "[5,9.5]"
region = "Europe"
standardRate = 22
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "EE"
slug = "estonia"
name = "エストニア"
description = "バルト三国の一つ、デジタル先進国。"
reducedRates = "[9]"
region = "Europe"
standardRate = 22
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "ES"
slug = "spain"
name = "スペイン"
description = "南欧・イベリア半島に位置するEU加盟国。"
reducedRates = "[10]"
region = "Europe"
standardRate = 21
taxType = "VAT"
superReducedRate = 4
highRate = ""
note = ""

[[items]]
code = "NL"
slug = "netherlands"
name = "オランダ"
description = "西欧に位置するEU加盟国。"
reducedRates = "[9]"
region = "Europe"
standardRate = 21
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "BE"
slug = "belgium"
name = "ベルギー"
description = "西欧に位置するEU加盟国。"
reducedRates = "[6,12]"
region = "Europe"
standardRate = 21
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "CZ"
slug = "czech-republic"
name = "チェコ"
description = "中欧に位置するEU加盟国。"
reducedRates = "[12]"
region = "Europe"
standardRate = 21
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "LV"
slug = "latvia"
name = "ラトビア"
description = "バルト三国の一つ、EU加盟国。"
reducedRates = "[5,12]"
region = "Europe"
standardRate = 21
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "LT"
slug = "lithuania"
name = "リトアニア"
description = "バルト三国の一つ、EU加盟国。"
reducedRates = "[5,9]"
region = "Europe"
standardRate = 21
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "AT"
slug = "austria"
name = "オーストリア"
description = "中欧に位置するEU加盟国。"
reducedRates = "[10,13]"
region = "Europe"
standardRate = 20
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "FR"
slug = "france"
name = "フランス"
description = "西欧に位置するEU加盟国。"
reducedRates = "[5.5,10]"
region = "Europe"
standardRate = 20
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "GB"
slug = "united-kingdom"
name = "イギリス"
description = "欧州の島国、EU離脱国。"
reducedRates = "[5]"
region = "Europe"
standardRate = 20
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "BG"
slug = "bulgaria"
name = "ブルガリア"
description = "東欧・バルカン半島に位置するEU加盟国。"
reducedRates = "[9]"
region = "Europe"
standardRate = 20
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "SK"
slug = "slovakia"
name = "スロバキア"
description = "中欧に位置するEU加盟国。"
reducedRates = "[10]"
region = "Europe"
standardRate = 20
taxType = "VAT"
superReducedRate = 5
highRate = ""
note = ""

[[items]]
code = "TR"
slug = "turkey"
name = "トルコ"
description = "欧州とアジアを跨ぐ国。"
reducedRates = "[10]"
region = "Europe"
standardRate = 20
taxType = "VAT"
superReducedRate = 1
highRate = ""
note = ""

[[items]]
code = "DE"
slug = "germany"
name = "ドイツ"
description = "中欧に位置するEU最大の経済国。"
reducedRates = "[7]"
region = "Europe"
standardRate = 19
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "RO"
slug = "romania"
name = "ルーマニア"
description = "東欧・バルカン半島に位置するEU加盟国。"
reducedRates = "[5,9]"
region = "Europe"
standardRate = 19
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "CY"
slug = "cyprus"
name = "キプロス"
description = "地中海に位置するEU加盟国。"
reducedRates = "[5,9]"
region = "Europe"
standardRate = 19
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "MT"
slug = "malta"
name = "マルタ"
description = "地中海に位置するEU加盟国。"
reducedRates = "[5,7]"
region = "Europe"
standardRate = 18
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "LU"
slug = "luxembourg"
name = "ルクセンブルク"
description = "西欧に位置する小さなEU加盟国。"
reducedRates = "[8,14]"
region = "Europe"
standardRate = 17
taxType = "VAT"
superReducedRate = 3
highRate = ""
note = ""

[[items]]
code = "CH"
slug = "switzerland"
name = "スイス"
description = "中欧に位置する非EU国。"
reducedRates = "[3.8]"
region = "Europe"
standardRate = 8.1
taxType = "VAT"
superReducedRate = 2.6
highRate = ""
note = ""

[[items]]
code = "JP"
slug = "japan"
name = "日本"
description = "アジア東部に位置する島国。"
reducedRates = "[8]"
region = "Asia"
standardRate = 10
taxType = "Consumption Tax"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "KR"
slug = "south-korea"
name = "韓国"
description = "東アジアに位置する国。"
reducedRates = "[]"
region = "Asia"
standardRate = 10
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "ID"
slug = "indonesia"
name = "インドネシア"
description = "東南アジア最大の国。"
reducedRates = "[]"
region = "Asia"
standardRate = 11
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "VN"
slug = "vietnam"
name = "ベトナム"
description = "東南アジアに位置する社会主義国。"
reducedRates = "[5]"
region = "Asia"
standardRate = 10
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "TH"
slug = "thailand"
name = "タイ"
description = "東南アジアに位置する王国。"
reducedRates = "[]"
region = "Asia"
standardRate = 7
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "SG"
slug = "singapore"
name = "シンガポール"
description = "東南アジアの都市国家。"
reducedRates = "[]"
region = "Asia"
standardRate = 9
taxType = "GST"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "MY"
slug = "malaysia"
name = "マレーシア"
description = "東南アジアに位置する連邦制国家。"
reducedRates = "[6]"
region = "Asia"
standardRate = 10
taxType = "SST"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "CN"
slug = "china"
name = "中国"
description = "東アジア最大の国。"
reducedRates = "[9,6]"
region = "Asia"
standardRate = 13
taxType = "VAT"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "IN"
slug = "india"
name = "インド"
description = "南アジア最大の国。"
reducedRates = "[5,12]"
region = "Asia"
standardRate = 18
taxType = "GST"
superReducedRate = ""
highRate = 28
note = ""

[[items]]
code = "TW"
slug = "taiwan"
name = "台湾"
description = "東アジアの島嶼地域。"
reducedRates = "[]"
region = "Asia"
standardRate = 5
taxType = "Business Tax"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "AU"
slug = "australia"
name = "オーストラリア"
description = "オセアニア最大の国。"
reducedRates = "[]"
region = "Oceania"
standardRate = 10
taxType = "GST"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "NZ"
slug = "new-zealand"
name = "ニュージーランド"
description = "オセアニアの島国。"
reducedRates = "[]"
region = "Oceania"
standardRate = 15
taxType = "GST"
superReducedRate = ""
highRate = ""
note = ""

[[items]]
code = "CA"
slug = "canada"
name = "カナダ"
description = "北米に位置する連邦制国家。"
reducedRates = "[]"
region = "North America"
standardRate = 5
taxType = "GST"
superReducedRate = ""
highRate = ""
note = "Federal rate only. Provincial taxes add 0-10% depending on province."

[[items]]
code = "US"
slug = "united-states"
name = "アメリカ"
description = "北米に位置する連邦制国家。"
reducedRates = "[]"
region = "North America"
standardRate = 0
taxType = "Sales Tax"
superReducedRate = ""
highRate = ""
note = "No federal consumption tax. State sales taxes vary from 0% to ~12%."

[[items]]
code = "MX"
slug = "mexico"
name = "メキシコ"
description = "北米南部に位置する国。"
reducedRates = "[0,8]"
region = "North America"
standardRate = 16
taxType = "IVA"
superReducedRate = ""
highRate = ""
note = ""