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Australian Government - GST Distribution Review

Appendix G: OECD VAT rates

The following table shows the rate for national consumption taxes (Value Added Tax or VAT) applied in OECD countries.

Table G.1: VAT rates in OECD member countries, as at January 2012

  2000 2001 2002 2003 2004 2005 2006 2008 2009 2010 2011 2012
Australia 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
Austria 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
Belgium 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0
Canada 7.0 7.0 7.0 7.0 7.0 7.0 7.0 5.0 5.0 5.0 5.0 5.0
Chile 18.0 18.0 18.0 18.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0
Czech Republic 22.0 22.0 22.0 22.0 22.0 19.0 19.0 19.0 19.0 20.0 20.0 20.0
Denmark 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0
Estonia 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 20.0 20.0 20.0 20.0
Finland 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 23.0 23.0
France 20.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6
Germany 16.0 16.0 16.0 16.0 16.0 16.0 16.0 19.0 19.0 19.0 19.0 19.0
Greece 18.0 18.0 18.0 18.0 18.0 18.0 19.0 19.0 19.0 19.0 23.0 23.0
Hungary 25.0 25.0 25.0 25.0 25.0 25.0 20.0 20.0 20.0 25.0 25.0 27.0
Iceland 24.5 24.5 24.5 24.5 24.5 24.5 24.5 24.5 24.5 25.5 25.5 25.5
Ireland 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.5 21.0 21.0 23.0
Israel 17.0 17.0 17.0 18.0 18.0 17.0 16.5 15.5 15.5 16.0 16.0 16.0
Italy 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 21.0
Japan 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Korea 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
Luxembourg 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0
Mexico 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 16.0 16.0 16.0
Netherlands 17.5 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0
New Zealand 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 15.0 15.0
Norway 23.0 24.0 24.0 24.0 24.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0
Poland 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 23.0 23.0
Portugal 17.0 17.0 17.0 19.0 19.0 19.0 21.0 21.0 20.0 20.0 23.0 23.0
Slovak Republic 23.0 23.0 23.0 20.0 19.0 19.0 19.0 19.0 19.0 19.0 20.0 20.0
Slovenia 19.0 19.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
Spain 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 18.0 18.0
Sweden 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0
Switzerland 7.5 7.6 7.6 7.6 7.6 7.6 7.6 7.6 7.6 7.6 8.0 8.0
Turkey 17.0 17.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0
United Kingdom 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 15.0 17.5 20.0 20.0

All OECD countries except the US levy a national VAT.
Source: OECD Tax Database.