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Worldwide GST Rates of Each Nation in Detail

Worldwide GST Rates of Each Nation in Detail

Worldwide GST Rates

Worldwide GST Rates : After the passage of the Constitutional Amendment Bill for introducing GST by both Houses of Parliament, it is worthwhile to take a look at the international landscape on GST and its effect on competitiveness.

India is one of the latest economies to adopt the GST. It was one of the latest to adopt the VAT as well. Most of the Southeast Asian economies adopted consumption taxes like the VAT, or the GST based on value-addition way back in the 1980s and 1990s.

Laos—one of the least developed countries (LDCs) from the region—implemented VAT from 2009, four years after India did. An interesting exception was Malaysia. Malaysia introduced a GST of 6 per cent only from April 1, 2015. In the immediate neighbourhood of South Asia, Bangladesh, Sri Lanka,

An interesting exception was Malaysia. Malaysia introduced a GST of 6 per cent only from April 1, 2015. In the immediate neighbourhood of South Asia, Bangladesh, Sri Lanka, Pakistan and Nepal had VAT in place from the 1990s, latest by early-2000s.

Most African countries also had VAT in place before India did with the exception of a few like Burundi, Congo, Gambia, Mozambique and Seychelles, who have done so during the last 7-8 years.

Worldwide GST Rates

Globally, VAT is a more common and noticeable tax than the GST, with both being based on similar principles of value addition at different levels of the supply chain and levied on the consumer. Australia, Canada, Singapore and Pakistan are some of the GST appliers. Most countries, while imposing VAT, have not been able to entirely do away with other indirect taxes. Various other duties continue to exist. A common rate of VAT or GST of x% does not mean that the burden on consumers is limited to x% only; in most cases, the burden is x+% with the ‘+’ substantive in many cases.

Most countries, while imposing VAT, have not been able to entirely do away with other indirect taxes. Various other duties continue to exist. A common rate of VAT or GST of x% does not mean that the burden on consumers is limited to x% only; in most cases, the burden is x+% with the ‘+’ substantive in many cases.

The standard rate of VAT/GST varies widely across countries. In India, this has been a subject of intense debate with the eventual decision to cap the rate at 17 per cent. There are views that the rate might not be adequate for guaranteeing states sufficient revenues.

Worldwide GST Rates

The international scenario in this regard is diverse (see accompanying table). While there are large country-specific variations, Europe & CIS countries as a region reflect the highest standard rate. Within this region, Scandinavian countries have standard rate of 25 per cent, which is among the world’s highest, followed closely by Uruguay and Argentina from the Latin American region with rates of 22 per cent and 21 per cent respectively.

The Indian revenue neutral rate (RNR) rate of 17 per cent, if fixed at that, will be well above the regional averages in Asia. Indeed, Southeast Asia has an average rate of only 7.7 per cent with the highest being 12 per cent in Philippines.

The low rate for the region is easily explained by the high volume of intra-industry among countries of the region. High VAT/GST rates would make raw materials and intermediates more expensive at every stage of the production process making the final product price high for the consumer.

Worldwide GST Rates

Such a tax system would be detrimental for the global comparative advantages of producers from the region for various categories of industrial and processed items. This is in contrast to Scandinavian and other European countries that apply high VAT rates largely on redistributive grounds and also for funding social security mechanisms.

The Southeast Asian experience would point to the importance of keeping the mean rate low for ensuring global competitiveness of Indian producers. This is important given that even after GST, there would still be additional taxes on petroleum products and electricity services.

China has a relatively higher standard VAT rate of 17 per cent. This applies to goods with a separate business tax levied on services.

China is working on replacing business taxes by VAT and is expected to cover all major services including construction and real estate by the end of this year. This would, however, imply an indirect tax system with multiple VAT rates for goods and services.

The disadvantage, which a relatively high rate of VAT and multiple taxes could have caused for exporters, has been partly compensated by cheap export credit and input subsidies.

The difference in VAT rates between China and Southeast Asia also partly explains why China heavily imports semi-finished items from the latter, which are much cheaper than those at home, and assembles them in the mainland for exporting to the West.

The international experience points to the realisation that till GST becomes the only single overarching tax replacing all other indirect levies, the consumer might experience fairly high burdens. Indeed, Malaysia and Hong Kong have had great resistances to GST for their effect on consumer prices and the latter has succeeded in staying away from GST. The key to an effective GST that stimulates production and also protects purchasing power is its rate. For India, closer the rate gets to 17%, greater is the possibility of losing competitiveness in global markets.

Worldwide GST Rates

The US: The only major economy that does not have GST. States enjoy high autonomy in taxation. 

Worldwide GST Rates

France: The first country to implement GST in 1954. Today 160 countries have GST/VAT. Most European countries introduced GST back in the 1970s-80s 

Worldwide GST Rates

China: completed Value Added Tax* (VAT) reforms in 2016 to replace its conflicting Business Tax system. Doing away with business tax and other taxes and switching to VAT has contributed to bursting of the Chinese real estate bubble. China also has partial GST, on some goods.

Worldwide GST Rates

Japan: introduced consumption tax in 1989 at a rate of 3%. In 1997 this increased to 5% and Japan went into recession. In 2012, Diet doubled the tax to 10%. Later the Shinzo Abe government delayed tax increase until April 2017. In 2016, a second postponement was announced which pushes the increase to October 2019! 

Worldwide GST Rates

Malaysia implemented GST in 2015, after debating for 26 years! Consumer confidence nosedived; inflation went up; anti-GST protests in capital Kuala Lumpur After initial hiccups things have settled down with 70% respondents reporting business grew in last 12 months 

Worldwide GST Rates

Australia introduced GST in 2000; implementation smooth, peak GST rate was 10%. It now plans to increase GST rate to 15% 

Worldwide GST Rates

New Zealand: GST in New Zealand was introduced in 1986 at a rate of 10%. The rates were changed twice – 12.5% in 1989 and 15% in 2010 in a move to mobilize higher revenue while removing distortions in the tax structure 

Worldwide GST Rates

Singapore introduced GST in 1994. Inflation spiked and NGOs, social activist groups opposed GST. Today inflation has eased and GST is the second largest source of government revenue after corporate I-T 

Worldwide GST Rates

Brazil: VAT is the substitute for GST, though levies vary from 17% in Sao Paulo to 18% in Rio de Janerio and rate of inter-state supplies within Brazil vary between 4% and 25% 

Worldwide GST Rates

Canada introduced GST in 1991. Has dual model like India (state and central GST). But Canada gives options to provinces to go for state or central GST. Three provinces sued the government over GST. GST created price distortions 

Worldwide GST Rates

Among the most recent are Seychelles, Congo, Gambia and Malaysia, all of which have implemented GST in the last 5 years. 

This is a list of tax rates around the world. It focuses on four types of tax:

  • Corporate tax
  • Individual income tax
  • Sales tax, including VAT and GST.

Worldwide GST Rates

CountryCorporate taxIndividual (min)Individual (max) VAT or GST or Sales tax
Worldwide GST Rates Afghanistan20%0%20%0%
Worldwide GST Rates Albania15%0%23% 6% (tourism services)
20% (others)
Worldwide GST Rates Algeria19%–26%0%35% 7% (basic items)
17% (others)
Worldwide GST Rates American Samoa15%-44%4%6%0%
Worldwide GST Rates Andorra10%10%10% 0%, 1% or 2.5% (reduced rates)
4.5% (standard rate)
9.5% (banking services)
Worldwide GST Rates Angola30%0%17%10%
Worldwide GST Rates Anguilla0%0%0%0%
Worldwide GST Rates Argentina35%9%35%21%
Worldwide GST Rates Armenia20%24.4%36%20%
Worldwide GST Rates Aruba25%7%58.95%1.5% (turnover tax)
Worldwide GST Rates Australia28.5%–30%0%49% 0% (essential items)
10% (others)
Worldwide GST Rates Austria25%0%55% 10% (basic items)
13% (tourism services)
20% (others)
Worldwide GST Rates Azerbaijan20%25%18%
Worldwide GST Rates Bahamas0%0%0% (8.8% social security tax)0%-7.5%
Worldwide GST Rates Bangladesh35%0%25%15%
Worldwide GST Rates Barbados25%25%38%17.5% (hotel accommodation 7.5%)
Worldwide GST Rates Bahrain0%0%0%5%
 Belarus18%13%17%20%[or 10%
Worldwide GST Rates Belgiu33.99%0%64% (max of federal+local) 55%(federal)+ 0%-9% (local)21% – 12% (restaurants) – 6% (essential and selected goods)
 BelizeN/A0%25%12.5%
Worldwide GST Rates Benin[citation needed]35%10%35%18
Worldwide GST Rates BermudaN/AN/AN/AN/A
Worldwide GST Rates Bhutan30%0%25%N/A
Worldwide GST Rates Bolivia25%0%25%13%[(VAT) – multiple rates (ICE: Consumption of specific products)
Worldwide GST Rates Bosnia and Herzegovina10%N/A5% FBiH, 0–15% RS17% FBiH and RS
Worldwide GST Rates Botswana22%0%25%12%
Worldwide GST Rates Brazil34%0% 27.5%17% to 25% 
Worldwide GST Rates Brunei20%0%0%N/A
Worldwide GST Rates Bulgaria10%10%10%20%
Worldwide GST Rates Burkina Faso27.5%0%25%18%
Worldwide GST Rates Burundi35%0%35%18%
 Cambodia20%0%20%10%
Worldwide GST Rates Cameroon[38.5%10%35%19.25%
Worldwide GST Rates Canada15% + 11-16% provincial19% (15% fed + (4%-11% provincial))54% (33% fed + (11.5%-21% provincial))5% (federal GST) + 5%-15% (provincial taxes)
Worldwide GST Rates Cape Verde25%16.527.515%
 Cayman Islands0%0%0%0%
 Central African Republic30%N/A50%19%
Worldwide GST Rates ChadN/AN/AN/AN/A
Worldwide GST Rates Chile24%[50] (on distributed profits, deductible from personal income taxes)0%40%19%
Worldwide GST Rates China[25%0%45%17% with many exceptions
Worldwide GST Rates Colombia25%0%33%19%
Worldwide GST Rates ComorosN/AN/AN/AN/A
Worldwide GST Rates Cook IslandsN/AN/AN/AN/A
Worldwide GST Rates Democratic Republic of the CongoN/AN/AN/AN/A
 CongoN/AN/AN/AN/A
Worldwide GST Rates Costa Rica30%0%25%13%
Worldwide GST Rates Croatia12% for less than 3 mil kn, 18% for more12%40%25% (0% on books and some foods)
 Cuba30%15%50%2.5% to 20%
 CuraçaoN/AN/AN/AN/A
 Cyprus12.5%0%35%19%(5% or 0% for certain goods)
Worldwide GST Rates Czech Republic19%15% (minus 24,840 CZK per year)22%21%[(15% or 10% for certain goods)
Worldwide GST Rates Denmark22%29.68% (2015) (first USD $7,760 pro anno is deductible)51.95% + 15% (2015)25%
Worldwide GST Rates DjiboutiN/AN/AN/AN/A
Worldwide GST Rates DominicaN/AN/AN/AN/A
 Dominican Republic27%0%25%18%
Worldwide GST Rates Timor-LesteN/AN/AN/AN/A
 Ecuador24%0%35%14% (standard), 15% (luxury goods), 0% (exports)
Worldwide GST Rates Egypt25%10%20%10% (standard), 25% (luxury goods), 0% (exports)
 El Salvador30%0%30%13%
Worldwide GST Rates Equatorial GuineaN/AN/AN/AN/A
 EritreaN/AN/AN/AN/A
 Estonia0% (20% on distribution of profit)20% (0% on dividents to residents)20%20% or 9%
Worldwide GST Rates EthiopiaN/AN/AN/AN/A
Worldwide GST Rates Falkland Islands26%0%26%0%
Worldwide GST Rates F.S. MicronesiaN/AN/AN/AN/A
Worldwide GST Rates FijiN/AN/AN/AN/A
Worldwide GST Rates Finland20%7.71%(7.71% social security, no national or municipal taxes for income no more than 2 930 €) 61.96% (31.75% national
16.5-22.5% municipal
7.71% social security)
24%
14% (food and fodder)
10% (e.g. medicines, public transport)
 France15% (profit < 38120€) – 33.00% (profit > 38120€)0% up to €970045% (+ tax on high incomes: 4% over 500,000€)20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press)
Worldwide GST Rates Gabon35%5%35%18%
Worldwide GST Rates Gambia31%0%30%N/A
Worldwide GST Rates Germany29.65%14% (first €8,354 pro anno is deductible)47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill)19% or 7% (e.g. food)
Worldwide GST Rates Georgia15%5%20%18%
Worldwide GST Rates GhanaN/AN/AN/AN/A
Worldwide GST Rates Gibraltar10%17%40%0%
 Greece29% (+29% paid in advance & returned after 1 year) 22%
(€1,900 Tax Deducted if Income <€21,000)
45%24%,[8] 13% (Health,Tourism), and 6% (Theater tickets, books, medicine). For some islands away from the mainland the rates are 17%, 9% and 4%.
Worldwide GST Rates GrenadaN/AN/AN/AN/A
Worldwide GST Rates Guatemala25%5%7%12%
Worldwide GST Rates GuineaN/AN/AN/AN/A
 Guinea-BissauN/AN/AN/AN/A
Worldwide GST Rates Guyana[71]30%N/A33⅓%16% or 0%
Worldwide GST Rates Guernsey0%0%20%0% }
Worldwide GST Rates HaitiN/AN/AN/AN/A
 HondurasN/AN/AN/AN/A
Worldwide GST Rates Hong Kong16.5%0%15%0%. The idea to levy GST was proposed and dropped in 2006.
Worldwide GST Rates Hungary9%15%15%27%, 18% (milk, egg, pork, chicken meat, internet service, restaurant services), 5% (medicines, books)
Worldwide GST Rates Iceland20%0%46%24% or 12%
Worldwide GST Rates India30%0%34.6%GST from 0% to 30% varying for both Goods and Services on 1211 items and services. 
 Indonesia25%5%30%10%
 Iran25%0%35%0%-9% – depending on item
 IraqN/AN/AN/AN/A
Worldwide GST Rates Ireland12.5%20% (first €1,650 pro anno is deductible)52% (40% Income Tax + 12% social insurance contributions on income above €70,000, 9% social security contributions between €18,000 and €70,000) 23% Goods
9%-13.5% Services
0% certain items of food
 Isle of Man0%10%20%20%, 5% on Home Renovations
Worldwide GST Rates Israel24%11.5%50%17% on all the products and services (except for vegetables and fruits).
Worldwide GST Rates Italy27.9% (24% + 3.9% municipal)23%- 0% on the first 8.500 euro income43% +4% (special added tax)22% or 10% or 4% (food, books)
 Ivory CoastN/AN/AN/AN/A
Worldwide GST Rates Jamaica33.3% Large companies 25% Small Private companies0%25% on income over J$592,800GCT 16.5%, SCT varies up to 20%
Worldwide GST Rates Japan32.11%5%50% (40% national + 10% local)8% (consumption)
 Jersey0%0%20% 5%
 Jordan20%0%14%16% (GST)
 Kazakhstan20%10%10% (for residents), 15% (for non-residents)12%
 Kenya30%10%30% citizens, 35% foreigners16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax
Worldwide GST Rates KiribatiN/AN/AN/AN/A
Worldwide GST Rates Kuwait15%0%0%16%
Worldwide GST Rates South Korea24.2%6% + 1.8%38% + 11.4%10%
Worldwide GST Rates North Korea25%0%20%2% to 4%
 KyrgyzstanN/AN/AN/AN/A
Worldwide GST Rates LaosN/AN/AN/AN/A
Worldwide GST Rates Latvia15%24% (flat tax rate)24%
Worldwide GST Rates Lebanon15%2%20%10%
Worldwide GST Rates LesothoN/AN/AN/AN/A
Worldwide GST Rates LiberiaN/AN/AN/AN/A
 LibyaN/AN/AN/AN/A
 Liechtenstein12.5%1.2%17.82%2.5%-8.0%, (lodging services 3.8%)
Worldwide GST Rates Lithuania[citation needed]33.75%0%15%21%
 Luxembourg29.22%6%52.45% total: 40% + 12.45% social security charges17%
 Macau12%0%12%0% 
Worldwide GST Rates Macedonia10%10% (flat tax rate)10%18% or 5%
 MadagascarN/AN/AN/AN/A
 MalawiN/AN/AN/AN/A
 Malaysia25%0%28%6% GST 
Worldwide GST Rates Maldives[97]8%-15%0%15%6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)
 MaliN/AN/AN/AN/A
Worldwide GST Rates Malta0-10% (35%pre rebate)0%35%18%
Worldwide GST Rates Marshall IslandsN/A0%, 8% on employees of resident companies12% on employees of resident companies[100]2-4%
 MauritaniaN/AN/AN/AN/A
Worldwide GST Rates Mauritius15%15% (flat tax rate)15%15%
Worldwide GST Rates Mexico30%1.92%35%16%
Worldwide GST Rates Moldova12%7%18%20%
Worldwide GST Rates Monaco33.33%0%0%19.6%-5.5%
Worldwide GST Rates Mongolia10%10%10%10%
Worldwide GST Rates Montenegro9%9% (first EUR 720)15%19%
Worldwide GST Rates MontserratN/AN/AN/AN/A
Worldwide GST Rates Morocco10%-31%0 %7%-20%[N/A
Worldwide GST Rates MozambiqueN/AN/AN/AN/A
Worldwide GST Rates MyanmarN/AN/AN/AN/A
Worldwide GST Rates NamibiaN/AN/AN/AN/A
Worldwide GST Rates NauruN/AN/AN/AN/A
Worldwide GST Rates   Nepal20%15%, 1% Social Security Tax Mandatory25%13%
 Netherlands20% on first €200.000 profit.25% on €200.001+ profit36.55% (first €2,103 pro anno is deductible)52%[109] + reduction of deductions (arbeidskorting and general korting)21% (6% for essential and selected goods)
Worldwide GST Rates New Zealand28%10.5%33%15% GST
Worldwide GST Rates New Caledonia30%0%25% on local income of non-residents 40%N/A
Worldwide GST Rates NicaraguaN/AN/AN/AN/A
Worldwide GST Rates NigerN/AN/AN/AN/A
Worldwide GST Rates Nigeria30%7%24%5%
 NiueN/AN/AN/AN/A
Worldwide GST Rates Norfolk IslandN/AN/AN/AN/A
Worldwide GST Rates Norway24%0%46.9% (includes 8.2% pension contribution)25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms)
Worldwide GST Rates Oman12%0%0%5%
Worldwide GST Rates Pakistan35%7.5%35%0% or 17% (basic food items)
Worldwide GST Rates PalauN/AN/AN/AN/A
Worldwide GST Rates Palestine15%5%15%14.5% (VAT)
Worldwide GST Rates Panama25%0%27%7% (except for: essential goods 0%, alcohol and hotels 10%, tobacco 15%)
Worldwide GST Rates Papua New GuineaN/AN/AN/AN/A
Worldwide GST Rates Paraguay10%8%10%10%
Worldwide GST Rates Peru30%0%30%18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)
 Philippines30%5%32%12% or 7% or 0%(in some cases, foreign investors are zero-rated)
Worldwide GST Rates Pitcairn IslandsN/AN/AN/AN/A
Worldwide GST Rates Poland19% (15% for SME)0%32% (or optional 19% flat rate for self-employed)23% or 8% or 5%
Worldwide GST Rates Portugal23%14.5%48%23%, 13%, 6%Madeira, Açores: 15%, 9%, 4%
Worldwide GST Rates Puerto Rico20%[118]0% (16% Proposed from March 2015)33.34%11.5%
Worldwide GST Rates Qatar10%0%0%0%
Worldwide GST Rates Romania16% (3% revenue for micro-enti)16% (flat tax rate)16% (+ 5.5% CASS + 10.5% CAS for self-employed )19% or 9% (food, medicines, books, newspapers, hotel …), or 4%
Worldwide GST Rates Russia20%13% (flat) 13%
(35% for non-residents)
18% or 10% (books, certain items of food, children goods)
Worldwide GST Rates RwandaN/AN/AN/AN/A
 Saint Kitts and NevisN/AN/AN/AN/A
Worldwide GST Rates Saint LuciaN/AN/AN/AN/A
 Saint Pierre and MiquelonN/AN/AN/AN/A
Worldwide GST Rates Saint Vincent and the GrenadinesN/AN/AN/AN/A
Worldwide GST Rates SamoaN/AN/AN/AN/A
Worldwide GST Rates San Marino17%12%50%17% on imported goods. There is no VAT registration inside San Marino.
Worldwide GST Rates São Tomé and PríncipeN/AN/AN/AN/A
Worldwide GST Rates Sark0%[120]0%0% – There are taxes on property and personal capital (max £6,500).0% – There is no VAT on Sark. Import duty is levied on some goods brought onto the island.
Worldwide GST Rates Saudi Arabia20% 0% (foreigners)
Zakat 2.5% on capital assets (natives)
0% (foreigners)
Zakat 2.5% on capital assets (natives)
5%
Worldwide GST Rates Senegal25%0%50%20%
Worldwide GST Rates Serbia15%10%25% (additional contributions for state health, pension and unemployment funds)20% or 8% or 0%(reduced rates are for certain goods)
Worldwide GST Rates SeychellesN/AN/AN/AN/A
Worldwide GST Rates Sierra LeoneN/AN/AN/AN/A
Worldwide GST Rates Singapore17%0%22%7% (GST)
Worldwide GST Rates Sint MaartenN/AN/AN/AN/A
Worldwide GST Rates Slovakia22%0%25%20%[citation needed] 10% on medication and books
Worldwide GST Rates Slovenia19%16%50%22% or 9.5%
Worldwide GST Rates Solomon IslandsN/AN/AN/AN/A
Worldwide GST Rates SomaliaN/AN/AN/AN/A
Worldwide GST Rates South Africa28%0%45%14%
Worldwide GST Rates South SudanN/AN/AN/AN/A
Worldwide GST Rates Spain25%20% (first €5,151 pro anno is deductible)45%21%, 10% & 4%
Worldwide GST Rates Sri Lanka15% – 30%0%15% (If annual income is more than 2.5m LKR)0% or 8% or 12%
Worldwide GST Rates SudanN/AN/AN/AN/A
Worldwide GST Rates SurinameN/AN/AN/AN/A
Worldwide GST Rates Swaziland27.5%33%33%14%
Worldwide GST Rates Sweden22%31% (first USD $2,690 pro anno is deductible)59.7%25% or 12% or 6%
Worldwide GST Rates  Switzerland17.92%0%13.2% (federal)8.0% or 3.8% or 2.5%
Worldwide GST Rates Syria22%5%15%N/A
Worldwide GST Rates Taiwan17%6%45% 5% VAT
Various rates of Gross receipts tax on a few industries, such as financial services.
Worldwide GST Rates TajikistanN/AN/AN/AN/A
Worldwide GST Rates Tanzania30%15%30%N/A
Worldwide GST Rates Thailand20%0%35%7%
Worldwide GST Rates TogoN/AN/AN/AN/A
Worldwide GST Rates TokelauN/AN/AN/AN/A
Worldwide GST Rates TongaN/AN/AN/AN/A
Worldwide GST Rates Trinidad and Tobago25%0%25%12.5%
Worldwide GST Rates Tunisia30%0%35%18% or 12% or 6%
Worldwide GST Rates Turkey20%15%35%18% or 8%(e.g. clothing) or 1%(certain food)
Worldwide GST Rates TurkmenistanN/AN/AN/AN/A
Worldwide GST Rates Turks and Caicos IslandsN/AN/AN/AN/A
Worldwide GST Rates TuvaluN/AN/AN/AN/A
Worldwide GST Rates UgandaN/AN/AN/AN/A
 Ukraine18%0% (base tax rate 20%)30% (base tax rate 20%)20% or 7% or 0%
 United Arab Emirates0%0%0%N/A
Worldwide GST Rates United Kingdom19%0%, 20%(personal allowance of £11,000 for people earning less than £100,000 – reduces down to no tax free allowance when income reaches £123,000)[139]62% on earnings between £100,000-£123,000 (40% higher rate tax + reduction in personal allowance + National Insurance), 45%[140] (on income over £150,000) 20% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[141]
Worldwide GST Rates United States35% + 0-12% State/Local 0% (federal) + 0% (state) +
0%-3% (local)
39.6 – 52.9% =39.6% (federal)[142] +
0 – 13.3% (state)
0%-11.725% (state and local)
Worldwide GST Rates Uruguay25%0%30%22% (basic) or 11% (minimum) or 0% (extent)
Worldwide GST Rates Uzbekistan8%7.5%22%0–20%
 VanuatuN/AN/AN/AN/A
 Venezuela34%6%34%8%–10%/12%
 Vietnam20%5%35%10%
 British Virgin Islands0%[145]0%0%N/A
Worldwide GST Rates U.S. Virgin Islands 50%-500%N/AN/AN/AN/A
 Yemen20%10%15%2%
 Zambia35%10%30%17.5%
 ZimbabweN/AN/AN/AN/A

Notes

  1. Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
  2. Includes 2% plus temporary 2% ‘deficit levy’ due to expire in 2017.
  3. While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

Worldwide GST Rates

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2.GST Tariff Code in Uttar Pradesh CHECK HERE
3.Complete Details on GST CHECK HERE

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