| Country | Standard VAT/GST Rate | Reduced Rates |
| Algeria | The standard sales tax (VAT) rate is 19%. | A reduced rate of 9% applies to certain industries |
| Antigua and Barbuda | No VAT tax but standard sales tax is set at 15% | Reduced rate of 14% |
| Andorra | The standard rate is 4.5%, although a higher rate of 9.5% applies to banking and financial services. | Αndorra has three additional IGI rates: A reduced rate of 1%, a special rate of 2.5% |
| Argentina | The standard VAT rate is 21%. (enhanced rate of 27% for several metered utilities) | Reduced rate of 10.5% |
| Armenia | The standard VAT rate is 20%. | |
| Aruba | 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 combined rate “GST” can be considered to be at 7%) | |
| Australia | Australia has a Goods and Services Tax (GST) which is equivalent to a VAT. The standard GST rate is 10%. | |
| Azerbaijan | The standard VAT rate is 18%. | |
| Bahamas | Standard VAT rate of 10% | |
| Bahrain | From January 1, 2022, the standard VAT rate is 10%. | |
| Bangladesh | The standard VAT rate is 15%. | 10%, 7.5%, 5%, 2,4%, 2% |
| Barbados | The standard VAT rate is 17.5% (Super rate of 22% mobile voice & text services) | A reduced rate of 10% applies to the provision of hotel accommodation |
| Belize | There is no value-added tax as such. Belize instead introduced a General Sales Tax in January 2006, which applies to a wide range of goods and services at a 12.5% rate. | |
| Bermuda | There is no VAT in Bermuda. | |
| Bolivia | The standard VAT (IVA) rate is 13% under Article 15 of the VAT Law | |
| Botswana | Since April 2023 the standard VAT rate is 14% | |
| Brazil | Brazil imposes a state tax equivalent to VAT (ICMS) This rate is imposed by each state and is subject to a limit set by the federal senate. The rates can vary in the states from 17% to 18% (Rio de Janeiro has 20% as an exception). and the highest rate can typically reach 25%. | 7% |
| British Virgin Islands | There is no VAT in the British Virgin Islands. | |
| Brunei | There is no VAT in Brunei. | |
| Bulgaria | The standard VAT rate is 20%. | A reduced VAT rate of 10% applies to hotel accommodation and the tourism sector |
| Canada | The standard federal Goods and Services Tax (GST) rate is 5% | |
| Cayman Islands | There is no VAT in the Cayman Islands. | |
| Chile | The standard VAT rate is 19%. | |
| China | The standard VAT rate is 13%, 9%, 6% | Reduced rates of 5%, 2%, 3%, 1.5% and 0.5%. |
| Colombia | The standard VAT (IVA – Impuesto sobre las Ventas) rate is 19% | 5% |
| Cook Islands | The standard VAT rate is 15%, | |
| Costa Rica | The standard VAT rate is 13%, the same rate as the sales tax. | 4%, 2%, 1% |
| Curaçao | There is no VAT in Curaçao. (Sales tax is 6% with enchanced rates of 7& and 9%) | |
| UAE | VAT is charged at 5% in the United Arab Emirates (UAE) | |
| Ecuador | The standard VAT rate is 15% | |
| Egypt | The VAT rate is 14% | 5% |
| El Salvador | The standard VAT (IVA) rate is 13% | |
| Equatorial Guinea | The standard VAT rate is 15% | 6% |
| Ethiopia | The standard VAT rate is 15% | |
| Faroe Islands | The standard VAT rate is 25% | |
| Georgia | The standard VAT rate is 18% | |
| Gibraltar | There is no VAT in Gibraltar. | |
| Guatemala | The standard VAT rate is 12% | |
| Guernsey | There is no VAT in Guernsey | |
| Hong Kong | There is no VAT or sales tax in Hong Kong. | |
| India | The primary rates of Indian GST are 0.25%, 1.5%, 3%, 5%, 12%, 18% and 28% | |
| Indonesia | The standard VAT rate is 11% | |
| Iraq | There is no VAT in Iraq. (The standard sales tax ranges from 9% to 300% on alcohol & tobacco) | |
| Isle of Man | The standard rate of VAT is 20% | 5% |
| Israel | The standard VAT rate is 17% | |
| Japan | The standard (Consumption Tax) rate is 10% | 8% |
| Jersey | The standard Goods and Services Tax (GST) rate is 5%. | |
| Kazakhstan | The standard rate of VAT is 12% | |
| South Korea | The standard VAT rate is 10% | |
| Kuwait | There is no VAT in Kuwait | |
| Laos | The standard VAT rate is 10% | |
| Lebanon | The standard VAT rate is 11% | |
| Malaysia | On September 1, 2018, the Government of Malaysia replaced the Goods and Services Tax (GST) with a 10% Sales Tax (The standard rate of service tax is 8%) | 5% (Sales Tax) |
| Mauritania | The standard VAT rate is 16% | |
| Mauritius | The standard VAT rate is 15% | |
| Mexico | The standard VAT rate is 16% | 8% |
| Morocco | The standard VAT rate is 20% | 7% 10% 14% |
| New Zealand | The standard Goods and Services Tax (GST) rate is 15% | |
| Nigeria | The standard VAT rate is 7.5% | |
| Oman | the standard VAT rate in Oman is 5% | |
| Pakistan | Pakistan does not have VAT. The standard sales tax rate is 18% | Pakistan has a large number of reduced sales tax rates, including 1%, 2%, 5%, 10% and 12% (among others). |
| Panama | The standard VAT rate in Panama is 7% and there are supplementary rates of 10% and 15% | |
| Peru | The standard VAT rate is 18% | Effective September 1, 2022 until December 31, 2024, a 8% reduced rate will apply to micro and small suppliers of restaurant, hotel, and tourist accommodation services that receive at least 70% of their income from these supplies. |
| Philippines | The standard VAT rate is 12% | |
| Puerto Rico | The sales and use tax (SUT) rate is 11.5% | 1% |
| Qatar | There is no VAT in Qatar | |
| Russia | The standard VAT rate is 20% | 10% |
| Saudi Arabia | VAT is charged at 15% | |
| Samoa | VAGST rate of 15% | |
| Singapore | The standard Goods and Services Tax (GST) rate is 9% | |
| South Africa | The standard VAT rate is 15% | |
| Sri Lanka | The standard VAT rate is 18% | |
| Taiwan | The standard VAT rate is 5% | |
| Tanzania | The standard VAT rate is 18% | |
| Tajikistan | The standard VAT rate is 14% | 10%, 7%, 5% |
| Thailand | The standard VAT rate is 7% (Reduced from the standard 10% until 30 September 2024) | |
| Tunisia | The standard VAT rate is 19% | 7%, 13% |
| Turkey | The standard VAT rate is 20% | 10%, 1% |
| Turks and Caicos | There is no VAT in Turks and Caicos | |
| Ukraine | The standard VAT rate is currently 20% | 7%, 14% |
| Uganda | The standard VAT rate is 18% | |
| United Kingdom | The standard VAT rate is 20% | 5% |
| Uruguay | The standard VAT rate is 22% | 10% |
| USA | There is no VAT in the USA. U.S. state sales and use tax rates vary between 2.9% and 7.25% | Reduced rates are offered for sales of specific products. |
| Uzbekistan | The standard VAT rate is 12% | |
| Vanuatu | The standard VAT rate is 15% | |
| Venezuela | The standard VAT rate is 16% | 8% |
| Vietnam | The standard VAT rate is 8% | Reduced VAT |
