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"