Global VAT/GST Rate Changes as of November 1, 2021
www.vatupdate.com
Status November 3, 2021
See also
Note:
- You can move from left to right in the below table by clicking the arrow in the mid of the page
- More detailed on the VAT rate changes can be found by clicking on the name of the country
Global VAT rate changes – overview in pdf format
| VAT RATE CHANGES | |||||
| Country | Start date | End date (if appplicable) | Old rate | New rate | Scope |
| Algeria | 31/12/2024 | 9% | Extend 9% reduced VAT rate for specific goods and services | ||
| Angola | 14% | 7% | Essential consumer goods | ||
| Austria | 31/12/2021 | 20% | 5% | Temporary application of a reduced VAT rate of 5% in the gastronomy, culture and publishing sectors shall be prolonged to last until 31 December 2021 | |
| Bahamas | 01/01/2022 | 12% | 10% | VAT rate reduced from 12% to 10%, but less transactions subject to 0%
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| Bahrain | 01/01/2022 | 5% | 10% | Approved – Standard rate | |
| Belgium | 01/01/2021 | 31/12/2022 | 6% | Demolition and reconstruction of private residences | |
| Belgium | 31/12/2021 | 21% | 6% | Masks and hydroalcoholic gels | |
| Belgium | 21% | 6% | Reduced VAT rate for hair prostheses
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| Bulgaria | 31/12/2021 | 20% | 9% | (1) Restaurant and catering services, which consist of supply of cooked and uncooked food, except for services, which consist of supply of spirits. (2) Supply of books on physical carriers or by electronic means (including textbooks, training aids, drawing books, etc.), but excluding editions with advertising content and editions where the content is mostly musical or audio-visual and (3) diapers for babies. | |
| Bulgaria | 01/01/2022 | 31/12/2023 | 9% | DRAFT – Fruits and Vegetables
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| Cabo Verde | 15% | 8% | Electricity and water | ||
| Czech Republic | 01/11/2021 | 31/12/21 | 0% | Electricity and Gas | |
| Czech Republic | 16/08/2022 | 15% | 10% | VAT cut on accommodation, sporting & cultural events | |
| Czech Republic | 03/02/2021 | 31/12/2021 | 0% | VAT exemption for respirators | |
| European Union | 31/12/2022 | 0% | VAT Relief on Vaccines and Test Kits for EU hospitals, medical practitioners and individuals. This measure is applicable in all EU Member States | ||
| European Union | PROPOSAL: VAT exemption for vital goods and services distributed by the EU in times of crisis
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| European Union | 31/12/2021 | 0% | Waiver of customs duties and VAT on the import of medical equipment from non-EU countries
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| Germany | 31/12/2022 | 19% | 7% | VAT cut for COVID restaurants; catering | |
| Greece | 31/12/2021 | 6% | Reduced VAT Rate for PPEs | ||
| Greece | 30/06/2022 | 6% | Reduced VAT rate for agricultural goods, industrial food and provision of services by gyms and dance institutions | ||
| Hungary | 01/01/2021 | 31/12/2022 | 27% | 5% | Reduced VAT Rate for New Residential Properties |
| Indonesia | 01/04/2022
01/01/2025 |
31/12/2024 | 10%
11% |
11%
12% |
DRAFT – Standard rate |
| Ireland | 31/08/2022 | 13.5% | 9% | Temporary VAT cut on tourism and hospitality for COVID | |
| Ireland | 01/09/2022 | 9% | VAT rate of 9% for hairdressers extended until September 2022 | ||
| Italy | 31/12/2021 | 5% | Natural Gas supplies | ||
| Lithuania | 01/07/2021 | 31/12/2021 | 21% | 9% | Hospitality, sporting and cultural services |
| Lithuania | 01/05/2022 | 5% | Proposal: 5% VAT for thermal energy and natural gas to consumers | ||
| Mexico | 01/01/2021 | 31/12/2024 | 16% | 8% | VAT at Southern and Northern border regions |
| Moldova | 12% | 6% | Hotel and Restaurant Services (applicable during the COVID-19 state of emergency) | ||
| Netherlands | Not known yet | 9% | Online sports services by gyms | ||
| North Macedonia | 16/07/2021
01/07/2022 |
30/06/2022
30/06/2023 |
5% |
5%
10% |
Electricity Supplies
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| Norway | 01/07/2022 | 0% | Exemption from VAT for naprapaths and osteopaths
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| Paraguay | 31/12/2021 | Tourism, catering and accommodation. Taxpayers must apply the 10% VAT rate to 50% of the service price.
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| Portugal | 31/12/2021 | 6% | Reduced rate on face masks and hand sanitizer sold to general public | ||
| Spain | 26/06/2021 | 21% | 10% | Electricity supplies | |
| Suriname | 01/20/2021 | 8%/10% | 12% | Increase in the sales tax rate to a single rate | |
| Sweden | 01/07/2022 | 12% | 6% | DRAFT – Repairs to bicycles, shoes, clothing, etc | |
| Turkey | 01/20/2021 | 18% | 1% | Reduced VAT Rate for Used Mobile Phones | |
| United Arab Emirates | 01/09/2020 | 31/12/2021 | 5% | 0% | Temporary zero-rating of personal protective equipment (PPE) |
| UK | 01/10/2021 | 31/03/2022 | 5% | 12.5% | Temporary VAT cut on tourism and hospitality for COVID |
| Uruguay | 30/06/2021 | 9% | Certain activities/operations in relation to tourism, including restaurant services, car rentals, and leasing of real estate for tourist purpose | ||
| Uzbekistan | 01/01/2023 | 15% | 12% | DRAFT – Standard rate | |
| Vietnam
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01/11/2021 | 31/12/2021 | VAT reduced by 30 percent
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