Appendix List of Countries Implementing VAT/GST
Appendix List of Countries Implementing VAT/GST
Appendix List of Countries Implementing VAT/GST
Currently, there are 160 countries in the world that have implement VAT/GST.
Number of country based on region are as follows:-
1 ASEAN 7
2 Asia 19
3 Europe 53
4 Oceania 7
5 Africa 44
6 South America 11
7 Caribbean, Central & North America 19
Out of 160 countries, eight countries are not United Nation (UN) Member States:
- Azores;
- Taiwan;
- Faroe Islands;
- Isle of Man;
- Jersey;
- Kosovo;
- Madeira; and
- Niue.
Number of UN Member States are 193 and out of the 193, only 41 Member States
do not implement VAT/GST, as follows:
1 ASEAN 3
- Malaysia
- Brunei
- Myanmar
2 Asia 14
- Afghanistan
- Bahrain
- Bhutan
- Iraq
- Kuwait
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- Maldives
- North Korea
- Oman
- Qatar
- Saudi Arabia
- Syria
- Timor Leste
- United Arab Emirates
- Yemen
3 Europe 2
- Andorra
- San Marino
4 Oceania 7
- Kiribati
- Marshall Islands
- Micronesia
- Nauru
- Palau
- Solomon Islands
- Tuvalu
5 Africa 10
- Angola
- Comoros
- Djibouti
- Eritrea
- Liberia
- Libya
- Sao Tome and Principe
- Somalia
- South Sudan
- Swaziland
6 Caribbean, South, Central & North 5
America
- Bahamas
- Cuba
- Saint Lucia
- Suriname
- United States of America
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ASEAN (7 Countries)
Current
GDP Per Capita Year of Initial Rate
No. Country Rate
(World Bank, 2011, USD) Implementation (%)
(%)
1 Indonesia 3,495 1984 10 10
2 Thailand 4,972 1992 7 7
3 Singapore 46,241 1993 3 7
4 Philippines 2,370 1998 10 12
5 Cambodia 897 1999 10 10
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Current
GDP Per Capita Year of Rate
No. Country
(World Bank, 2011, USD) Implementation
(%)
1 Bangladesh 743 1991 15.0
2 China 5,445 1994 17.0
3 India 1,509 2005 12.5
4 Iran NA 2008 5.0
5 Japan 45,903 1989 5.0
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OCEANIA (7 Countries)
Current
GDP Per Capita Year of Rate
No. Country
(World Bank, 2011, USD) Implementation
(%)
1 Australia 61,789 2000 10.0
2 Fiji 4,397 1992 15.0
3 New Zealand 36,254 1986 15.0
4 Niue NA 2009 5.0
5 Samoa 3,485 1994 15.0
6 Tonga 4,152 2005 15.0
7 Vanuatu 3,094 1998 13.0
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Current
GDP Per Capita Year of Rate
No. Country
(World Bank, 2011, USD) Implementation
(%)
1 Algeria 5,244 1992 17.0
2 Benin 802 1991 18.0
3 Botswana 8,533 2002 12.0
4 Burkina Faso 613 1993 18.0
5 Burundi 271 2009 18.0
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Current
GDP Per Capita Year of Rate
No. Country
(World Bank, 2011, USD) Implementation
(%)
24 Mali 684 1991 18.0
25 Mauritania 1,190 1995 14.0
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Current
GDP Per Capita Year of Rate
No. Country
(World Bank, 2011, USD) Implementation
(%)
1 Argentina 10,942 1974 21.0
2 Bolivia 2,374 1986 13.0
3 Brazil 12,594 1964 10
4 Colombia 7,104 1983 16.0
5 Chile 14,394 1974 19.0
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Current
GDP Per Capita Year of Rate
No. Country
(World Bank, 2011, USD) Implementation
(%)
1 Antigua and Barbuda 12,480 2007 15.0
2 Barbados 13,453 1997 17.5
3 Belize 4,059 2006 12.5
4 Canada 50,344 1991 5.0
5 Commonwealth of Dominica 7,154 2006 15.0
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