Statistics: 
Highest and Lowest Taxes in the World


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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 

  Source: World Taxpayers Associations, 2001

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World Taxpayers Associations
President Mr. Bjorn Tarras-Wahlberg
Mailing address: SE-114 95 Stockholm.  
E-mail: bjorntw@hotmail.com
Tel: + 46 70 325 00 11.  Fax: +46 8 765 82 80