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Value-added Tax Rates in Various Countries

Countries

Year of
introduction

Current tax rates (as of Apr. 1, 1998)

Standard

Reduced

(EU)

EC Directive

Finland

Denmark

France

Germany

Netherlands

Sweden

Luxembourg

Belgium

Ireland

U.K.

Italy

Austria

Portugal

Spain

Greece

(Outside of EU)

Norway

Korea

New Zealand

Canada

 

 

1964

1967

1968

1968

1969

1969

1970

1971

1972

1973

1973

1973

1986

1986

1987

 

1970

1977

1986

1991

 

15 or more

22

25

20.6

16

17.5

25

15

21

21

17.5

20

20

17

16

18

 

23

10

12.5

7

 

5 or more

8 / 17

-

2.1 / 5.5

7

6

0 / 6 / 12

3 / 6 / 12

0 / 1 / 6 / 12

0 / 4 / 12.5

0 / 5

4 / 10

10 / 12

5 / 12

4 / 7

4 / 8

 

0

-

0

0

(Note) 1. The EC Directives have always taken a position against zero tax rate.
2. When consumption tax was introduced in Japan in 1989, 7 of the above-listed countries had increased tax rate for some items. However, the system was subsequently abolished, so that it is currently adopted by any of the countries.

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