Status: October 4, 2021
The latest overview of Global VAT rate changes as of October 1, 2021.
Highlights
- Bahrain and Indonesia wil increase their standard VAT rate
- Some COVID-19 VAT rate related measures are still applicable
- More to come ….
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 (pdf format)
| VAT RATE CHANGES | |||||
| Country | Start date | End date (if appplicable) | Old rate | New rate | Scope |
| 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 | |
| Bahrain | 01/01/2022 | 5% | 10% | DRAFT – 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 | 08/05/2021 | 30/09/2021 | 21/12% | 6% | Restaurant and catering services incl. alcoholic drinks |
| 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 | |
| Cabo Verde | 15% | 8% | Electricity and water | ||
| Czech Republic | 16/08/2022 | 15% | 10% | VAT cut on accommodation, sporting & cultural events | |
| Czech Republic | 03/02/2021 | 31/10/2021 | 0% | VAT exemption for respirators (extended beyond June 3, 2021?) | |
| 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
|
||||
| European Union | 31/12/2021 | 0% | Waiver of customs duties and VAT on the import of medical equipment from non-EU countries | ||
| Germany | 31/12/2022 | 19% | 7% | VAT cut for COVID restaurants; catering | |
| Greece | 31/12/2021 | 6% | Reduced VAT Rate for PPEs | ||
| Greece | 30/09/2021 | 24% | 13% | Temporary VAT cut for COVID: coffee and non-alcoholic beverages, passenger transport, and cinema theatrical performance tickets | |
| 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 | 01/01/2022 | 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 | ||
| Lithuania | 01/07/2021 | 31/12/2021 | 21% | 9% | Hospitality, sporting and cultural services |
| 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
0/06/2023 |
5% | 5%
10% |
Electricity Supplies
|
| Norway | 30/09/2021 | 12% | 6% | Cinema admission, public transport, hotel accommodation services, entrance to cinemas, museums and amusement parks | |
| Paraguay | 31/10/2021 | Tourism, catering and accommodation. Taxpayers must apply the 10% VAT rate to 50% of the service price.
|
|||
| 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 | |
| Sweden | 01/07/2022 | 12% | 6% | DRAFT – Repairs to bicycles, shoes, clothing, etc | |
| Turkey | 30/09/2021 | 18% | 8% | Temporary VAT cut on hotels, accommodation, domestic flights & other goods & services | |
| United Arab Emirates | 01/09/2020 | 31/12/2021 | 5% | 0% | Temporary zero-rating of personal protective equipment (PPE) |
| UK | 30/09/2021 | 20% | 5% | Temporary VAT cut on tourism and hospitality for COVID | |
| 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 | |
