Overview of General Turnover Taxes and Tax Rates - empcom.gov.in

MARCH/APRIL 2003 VAT MONITOR 3
Country Type of tax Tax rates (%)
1 2 3 4 5 6
VAT Retail tax Standard Reduced Increased Zero-rated exports
Afghanistan VAT 20 – – no1 Albania VAT 20 – – yes
Algeria VAT 17 7 – yes
American Samoa no turnover tax – – – –
Angola IC 10 2 20, 30 yes
Anguilla no turnover tax – – – –
Antigua and Barbuda Consumption Tax 20, 30 50 no
Argentina IVA 21 10.5 27 yes
Armenia VAT 20 – – yes
Aruba no turnover tax – – – –
Australia GST 10 0 – yes
Austria MwSt 20 10, 12 – yes
– Jungholz and Mittelberg MwSt 16 10 – yes
Azerbaijan VAT 18 – – yes
Bahamas no turnover tax – – – –
Bangladesh VAT 15 0 10-3502 yes
Barbados VAT 15 0, 7.5 – yes
Belarus VAT 20 10 – yes
Belgium BTW/TVA 21 0, 6, 12 – yes
Belize Sales Tax 8 – 12 yes
© 2003 International Bureau of Fiscal Documentation
Benin VAT 18 – – yes
Bermuda no turnover tax – – – –
Bhutan Sales Tax 5-50 no
Bolivia IVA 14.9433 – – yes
Bosnia-Herzegovina no turnover tax – – – –
Botswana VAT 10 0 – yes
Brazil State VAT (ICMS) 7, 12, 18 25 yes
British Virgin Islands no turnover tax – – – –
Brunei Darussalam no turnover tax – – – –
Bulgaria VAT 20 – – yes
Burkina Faso VAT 18 – – yes
Burundi Transactions Tax 15 7 – no