YAML
各国の消費税率 - YAML
世界各国の消費税(付加価値税VAT、物品サービス税GSTなど)の標準税率を国別にまとめたデータです。OECD加盟国を中心に、欧州・アジア・オセアニア・北米の主要国の税率を網羅しています。各国の税制の特徴や軽減税率制度の有無も含めて、国際的な消費税の動向を把握するのに役立ちます。
消費税
VAT
GST
税率
国際比較
OECD
付加価値税
- 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。"
standardRate: 27
reducedRates:
- 5
- 18
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 25.5
reducedRates:
- 10
- 14
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 25
reducedRates:
- 6
- 12
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 25
reducedRates:
[]
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 25
reducedRates:
- 12
- 15
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 25
reducedRates:
- 5
- 13
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 24
reducedRates:
- 11
taxType: "VAT"
region: "Europe"
- code: "GR"
slug: "greece"
name: "ギリシャ"
description: "南欧に位置するEU加盟国。"
standardRate: 24
reducedRates:
- 6
- 13
taxType: "VAT"
region: "Europe"
- code: "PL"
slug: "poland"
name: "ポーランド"
description: "東欧に位置するEU加盟国。"
standardRate: 23
reducedRates:
- 5
- 8
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 23
reducedRates:
- 6
- 13
taxType: "VAT"
region: "Europe"
- code: "IE"
slug: "ireland"
name: "アイルランド"
description: "西欧に位置するEU加盟国。"
standardRate: 23
reducedRates:
- 9
- 13.5
superReducedRate: 4.8
taxType: "VAT"
region: "Europe"
- code: "IT"
slug: "italy"
name: "イタリア"
description: "南欧に位置するEU加盟国。"
standardRate: 22
reducedRates:
- 5
- 10
superReducedRate: 4
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 22
reducedRates:
- 5
- 9.5
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 22
reducedRates:
- 9
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 21
reducedRates:
- 10
superReducedRate: 4
taxType: "VAT"
region: "Europe"
- code: "NL"
slug: "netherlands"
name: "オランダ"
description: "西欧に位置するEU加盟国。"
standardRate: 21
reducedRates:
- 9
taxType: "VAT"
region: "Europe"
- code: "BE"
slug: "belgium"
name: "ベルギー"
description: "西欧に位置するEU加盟国。"
standardRate: 21
reducedRates:
- 6
- 12
taxType: "VAT"
region: "Europe"
- code: "CZ"
slug: "czech-republic"
name: "チェコ"
description: "中欧に位置するEU加盟国。"
standardRate: 21
reducedRates:
- 12
taxType: "VAT"
region: "Europe"
- code: "LV"
slug: "latvia"
name: "ラトビア"
description: "バルト三国の一つ、EU加盟国。"
standardRate: 21
reducedRates:
- 5
- 12
taxType: "VAT"
region: "Europe"
- code: "LT"
slug: "lithuania"
name: "リトアニア"
description: "バルト三国の一つ、EU加盟国。"
standardRate: 21
reducedRates:
- 5
- 9
taxType: "VAT"
region: "Europe"
- code: "AT"
slug: "austria"
name: "オーストリア"
description: "中欧に位置するEU加盟国。"
standardRate: 20
reducedRates:
- 10
- 13
taxType: "VAT"
region: "Europe"
- code: "FR"
slug: "france"
name: "フランス"
description: "西欧に位置するEU加盟国。"
standardRate: 20
reducedRates:
- 5.5
- 10
taxType: "VAT"
region: "Europe"
- code: "GB"
slug: "united-kingdom"
name: "イギリス"
description: "欧州の島国、EU離脱国。"
standardRate: 20
reducedRates:
- 5
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 20
reducedRates:
- 9
taxType: "VAT"
region: "Europe"
- code: "SK"
slug: "slovakia"
name: "スロバキア"
description: "中欧に位置するEU加盟国。"
standardRate: 20
reducedRates:
- 10
superReducedRate: 5
taxType: "VAT"
region: "Europe"
- code: "TR"
slug: "turkey"
name: "トルコ"
description: "欧州とアジアを跨ぐ国。"
standardRate: 20
reducedRates:
- 10
superReducedRate: 1
taxType: "VAT"
region: "Europe"
- code: "DE"
slug: "germany"
name: "ドイツ"
description: "中欧に位置するEU最大の経済国。"
standardRate: 19
reducedRates:
- 7
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 19
reducedRates:
- 5
- 9
taxType: "VAT"
region: "Europe"
- code: "CY"
slug: "cyprus"
name: "キプロス"
description: "地中海に位置するEU加盟国。"
standardRate: 19
reducedRates:
- 5
- 9
taxType: "VAT"
region: "Europe"
- code: "MT"
slug: "malta"
name: "マルタ"
description: "地中海に位置するEU加盟国。"
standardRate: 18
reducedRates:
- 5
- 7
taxType: "VAT"
region: "Europe"
- 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。"
standardRate: 17
reducedRates:
- 8
- 14
superReducedRate: 3
taxType: "VAT"
region: "Europe"
- code: "CH"
slug: "switzerland"
name: "スイス"
description: "中欧に位置する非EU国。"
standardRate: 8.1
reducedRates:
- 3.8
superReducedRate: 2.6
taxType: "VAT"
region: "Europe"
- code: "JP"
slug: "japan"
name: "日本"
description: "アジア東部に位置する島国。"
standardRate: 10
reducedRates:
- 8
taxType: "Consumption Tax"
region: "Asia"
- code: "KR"
slug: "south-korea"
name: "韓国"
description: "東アジアに位置する国。"
standardRate: 10
reducedRates:
[]
taxType: "VAT"
region: "Asia"
- code: "ID"
slug: "indonesia"
name: "インドネシア"
description: "東南アジア最大の国。"
standardRate: 11
reducedRates:
[]
taxType: "VAT"
region: "Asia"
- 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。"
standardRate: 10
reducedRates:
- 5
taxType: "VAT"
region: "Asia"
- code: "TH"
slug: "thailand"
name: "タイ"
description: "東南アジアに位置する王国。"
standardRate: 7
reducedRates:
[]
taxType: "VAT"
region: "Asia"
- code: "SG"
slug: "singapore"
name: "シンガポール"
description: "東南アジアの都市国家。"
standardRate: 9
reducedRates:
[]
taxType: "GST"
region: "Asia"
- 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。"
standardRate: 10
reducedRates:
- 6
taxType: "SST"
region: "Asia"
- code: "CN"
slug: "china"
name: "中国"
description: "東アジア最大の国。"
standardRate: 13
reducedRates:
- 9
- 6
taxType: "VAT"
region: "Asia"
- code: "IN"
slug: "india"
name: "インド"
description: "南アジア最大の国。"
standardRate: 18
reducedRates:
- 5
- 12
highRate: 28
taxType: "GST"
region: "Asia"
- code: "TW"
slug: "taiwan"
name: "台湾"
description: "東アジアの島嶼地域。"
standardRate: 5
reducedRates:
[]
taxType: "Business Tax"
region: "Asia"
- code: "AU"
slug: "australia"
name: "オーストラリア"
description: "オセアニア最大の国。"
standardRate: 10
reducedRates:
[]
taxType: "GST"
region: "Oceania"
- code: "NZ"
slug: "new-zealand"
name: "ニュージーランド"
description: "オセアニアの島国。"
standardRate: 15
reducedRates:
[]
taxType: "GST"
region: "Oceania"
- code: "CA"
slug: "canada"
name: "カナダ"
description: "北米に位置する連邦制国家。"
standardRate: 5
reducedRates:
[]
taxType: "GST"
region: "North America"
note: "Federal rate only. Provincial taxes add 0-10% depending on province."
- code: "US"
slug: "united-states"
name: "アメリカ"
description: "北米に位置する連邦制国家。"
standardRate: 0
reducedRates:
[]
taxType: "Sales Tax"
region: "North America"
note: "No federal consumption tax. State sales taxes vary from 0% to ~12%."
- code: "MX"
slug: "mexico"
name: "メキシコ"
description: "北米南部に位置する国。"
standardRate: 16
reducedRates:
- 0
- 8
taxType: "IVA"
region: "North America"