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Statistics
Dictionary
|
|
VAT, value added tax in 34 countries 2001
|
Standard VAT
or sales tax |
Reduced rates on
certain goods |
| Denmark |
25 |
0% passenger transport, financial transactions |
| Sweden |
25 |
12% food, tourism, hotels, passenger transport
6% culture, newspapers, magazines, cinemas, sports |
| Hungary |
25 |
12% food, medicine
0% pharmaceutical products |
| Iceland |
24,5 |
14% certain food, Icelandic books, hotel rooms |
| Norway |
24 |
12% food
11,11% certain fish-sales |
| Slovakia |
23 |
10% food, medicine |
| Czech Republic |
22 |
5% food and most services |
| Finland |
22 |
17% food
8% medicine, books, passanger transport, accomodation, cultural entertainment, sports events
0% subscribed newspaper |
| Poland |
22 |
7% processed food
3% unprocessed food
0% exports |
| Belgium |
21 |
12% coal
6% food, books, services, gold 1% |
| Ireland |
21 |
12,5% fuel, restaurants, constructions
4% cattle
0% food, books, children cloths |
| Italy |
20 |
10% or 4% specific products |
| Austria |
20 |
10% food, books, newspapers, private rents |
| Ukraina |
20 |
0% culture, newspapers, education, healthcare, bank
services, incurances, rents |
| Russia |
20 |
10% food, items for children |
| France |
19,6 |
7% books, culture
5,5% food, electricity
2,1% newspaper, medicine |
| Netherlands |
19 |
6% food, certain services
0% exports |
| Latvia |
18 |
|
| Estonia |
18 |
5% books, medicine, healthcare equipment, heating
0% schoolbooks, subcribed newpapers & magazines, incurance & financial service, tourism, theaters & concerts, energy from wind & water, stamps etc. |
| Lithuania |
18 |
9% heating
5% passenger transports
0% education, books, newspapers, magazine, medicine & medical treatment, rents, construction, insurance, financial services., post office, int.travel & transportation |
| Greece |
18 |
8% food |
| United
Kingdom |
17,5 |
0% food, books, newspapers, fuel, power, energy |
| Turkey |
17 |
25% cars, restaurants, white ware
8% food, books, newspapers
1% agricultural products |
| Portugal |
17 |
30% luxury goods
12% restaurants
5% books, newspapers, medicine
0% food, essential items |
| Germany |
16 |
7% food, books, newspapers |
| Spain |
16 |
7% food, dwellings
4% basic necessities
0% books, water supply, medicine, exports |
| Luxenbourg |
15 |
12% fuel, wine, tobacco
6% gas, electricity
3% food, children cloths, books, newspapers, medicine, water supply |
| New
Zeeland |
12,5
|
0% exports, transports, rents, financial services, duty
free goods |
| Australia |
10 |
0% basic food, exports, transportation, health,
education, childcare, charity, central and local government services |
| Korea |
10 |
0% unprocessed food and agricultural products,
books, newspapers, magazines, education, culture, medicine, medical and health services, services, water, coal, passenger transports, postage, duty-exempt importation |
| Switzerland |
7,5 |
3,5% hotels and lodging services
2,3% food, medicine, newspapers, water supply |
| Canada |
7 |
15% goods and service tax, harmonized sales tax |
| United
States |
5-9 |
Sales tax |
| Japan |
5 |
0% medical treatment, certain financial transactions |
|