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

MARCH/APRIL 2003 VAT MONITOR 5
Country Type of tax Tax rates (%)
1 2 3 4 5 6
VAT Retail tax Standard Reduced Increased Zero-rated exports
Cuba ISV 2.5, 5, 7.5, 10, 15, 20, 25 no
Cyprus VAT 15 0, 5 – yes
Czech Republic VAT 22 5 – yes
Denmark MOMS 25 0, 57 – yes
Dominica no turnover tax – – – –
Dominican Republic ITBIS 12 – – yes
East Timor UNTAET 5 – – no
Ecuador IVA 12 – – yes
Egypt VAT 10 5 20, 30 yes
El Salvador ITBMPS 13 – – yes
Estonia VAT 18 0, 5 – yes
Ethiopia VAT 15 0 – yes
Faroe Islands VAT 25 0 – yes
Fiji VAT 12.5 – – yes
Finland VAT 22 0, 8, 17 – yes
France TVA 19.6 2.1, 5.5 – yes
– Corsica TVA 19.6 0.9, 2.1, 8, 13 – yes
– DOM (exc. F. Guyane) TVA 8.5 2.1 – yes
2 (goods)
1 – no
French Polynesia VAT
3 (services)
© 2003 International Bureau of Fiscal Documentation
Gabon VAT 18 10 – yes
Gambia Sales Tax 10 – – no
Georgia VAT 20 – – yes
Germany MwSt 16 7 – yes
Ghana VAT 12.5 0, 10 – yes
Greece VAT 18 4, 8 – yes
– Greek Departments 13 3, 6 – yes
Grenada Consumption Tax 10 5, 8, 15 25 8 yes
Guadeloupe and Martinique VAT 8.5 2.1 – yes
Guam no turnover tax – – – –
Guatemala IVA 12 – – yes
Guinea VAT 18 – – yes