Overview of General Turnover Taxes and Tax Rates - empcom.gov.in
Overview of General Turnover Taxes and Tax Rates - empcom.gov.in
Overview of General Turnover Taxes and Tax Rates - empcom.gov.in
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MARCH/APRIL 2003 VAT MONITOR 9<br />
Country Type <strong>of</strong> tax <strong>Tax</strong> rates (%)<br />
1 2 3 4 5 6<br />
VAT Retail tax St<strong>and</strong>ard Reduced Increased Zero-rated exports<br />
Slovak Republic VAT 20 14 – yes<br />
Slovenia VAT 20 8.5 – yes<br />
Somalia Sales <strong>Tax</strong> 10 5 – no<br />
Solomon Isl<strong>and</strong>s GTA 5,10,15 no<br />
South Africa VAT 14 0 – yes<br />
Spa<strong>in</strong> IVA 16 4, 7 – yes<br />
– Canary Isl<strong>and</strong>s IGIC 4 0, 2 12 yes<br />
Sri Lanka GST 12.5 – – yes<br />
St. Kitts <strong>and</strong> Nevis no turnover tax – – – –<br />
St. Lucia Consumption <strong>Tax</strong> 5-40 yes<br />
St. V<strong>in</strong>cent no turnover tax – – – –<br />
Sudan Sales <strong>Tax</strong> 10 0 20 no<br />
10 (goods)<br />
0 25 no<br />
Sur<strong>in</strong>ame VAT<br />
8 (services)<br />
Swazil<strong>and</strong> Sales <strong>Tax</strong> 12 – 25 no<br />
Sweden VAT 25 0, 6, 12 – yes<br />
Switzerl<strong>and</strong> MwSt-TVA-IVA 7.6 2.4, 3.6 – yes<br />
Syria Sales <strong>Tax</strong> 5-20 – no<br />
Tajikistan VAT 20 – – yes17 Taiwan VAT 5 – – yes<br />
Tanzania VAT 20 0 – yes<br />
Thail<strong>and</strong> VAT 718 – – yes<br />
© 2003 International Bureau <strong>of</strong> Fiscal Documentation<br />
Togo VAT 18 – – yes<br />
Tonga Sales <strong>Tax</strong> 5 – – no<br />
Tr<strong>in</strong>idad/Tobago VAT 15 0 – yes<br />
Tunisia VAT 18 6-10 29 yes<br />
Turkey VAT 18 1, 8 – yes<br />
Turkmenistan VAT 20 – – yes<br />
Turks <strong>and</strong> Caicos Isl<strong>and</strong>s no turnover tax – – – –<br />
Tuvalu Sales <strong>Tax</strong> 5 0 – no<br />
Ug<strong>and</strong>a VAT 17 0 – yes<br />
Ukra<strong>in</strong>e VAT 20 – – yes