| | | Procent |
|---|
| 1 |  Indie | VAT | 28.0% |
| 2 |  Węgry | VAT | 27.0% |
| 3 |  Argentyna | VAT | 27.0% |
| 4 |  Chorwacja | VAT | 25.0% |
| 5 |  Norwegia | VAT | 25.0% |
| 6 |  Wyspy Owcze | VAT | 25.0% |
| 7 |  Brazylia | | 25.0% |
| 8 |  Dania | VAT | 25.0% |
| 9 |  Szwecja | VAT | 25.0% |
| 11 |  Islandia | VAT | 24.0% |
| 12 |  Finlandia | VAT | 24.0% |
| 13 |  Grecja | VAT | 24.0% |
| 14 |  Portugalia | VAT | 23.0% |
| 16 |  Irlandia | VAT | 23.0% |
| 17 |  Polska | VAT | 23.0% |
| 19 |  Urugwaj | VAT | 22.0% |
| 20 |  Włochy | VAT | 22.0% |
| 21 |  Słowenia | VAT | 22.0% |
| 22 |  Litwa | VAT | 21.0% |
| 23 |  Czarnogóra | VAT | 21.0% |
| 25 |  Holandia | VAT | 21.0% |
| 27 |  Belgia | VAT | 21.0% |
| 28 |  Łotwa | VAT | 21.0% |
| 29 |  Czechy | VAT | 21.0% |
| 31 |  Hiszpania | VAT | 21.0% |
| 32 |  Monako | VAT | 20.0% |
| 33 |  Maroko | VAT | 20.0% |
| 35 |  Wyspa Man | VAT | 20.0% |
| 36 |  Tadżykistan | VAT | 20.0% |
| 37 |  Bułgaria | VAT | 20.0% |
| 38 |  Estonia | VAT | 20.0% |
| 39 |  Francja | VAT | 20.0% |
| 40 |  Słowacja | VAT | 20.0% |
| 41 |  Mołdawia | VAT | 20.0% |
| 42 |  Wielka Brytania | VAT | 20.0% |
| 43 |  Armenia | | 20.0% |
| 44 |  Austria | VAT | 20.0% |
| 45 |  Albania | VAT | 20.0% |
| 46 |  Jamajka | VAT | 20.0% |
| 47 |  Uzbekistan | VAT | 20.0% |
| 49 |  Madagaskar | VAT | 20.0% |
| 50 |  Ukraina | VAT | 20.0% |
| 51 |  Serbia | VAT | 20.0% |
| 52 |  Federacja Rosyjska | VAT | 20.0% |
| 53 |  Białoruś | VAT | 20.0% |
| 54 |  Kamerun | VAT | 19.25% |
| 55 |  Rumunia | VAT | 19.0% |
| 56 |  Algieria | VAT | 19.0% |
| 57 |  Niger | VAT | 19.0% |
| 58 |  Tunezja | VAT | 19.0% |
| 60 |  Republika Środkowoafrykańska | VAT | 19.0% |
| 61 |  Chile | VAT | 19.0% |
| 62 |  Kolumbia | VAT | 19.0% |
| 63 |  Cypr | VAT | 19.0% |
| 64 |  Niemcy | VAT | 19.0% |
| 65 |  Kongo | VAT | 18.9% |
| 66 |  Togo | VAT | 18.0% |
| 67 |  Benin | VAT | 18.0% |
| 68 |  Burundi | VAT | 18.0% |
| 69 |  Burkina Faso | VAT | 18.0% |
| 70 |  Gwinea | VAT | 18.0% |
| 71 |  Turcja | VAT | 18.0% |
| 72 |  Tanzania | VAT | 18.0% |
| 73 |  Mali | VAT | 18.0% |
| 74 |  Uganda | VAT | 18.0% |
| 75 |  Wybrzeże Kości Słoniowej | VAT | 18.0% |
| 76 |  Mauretania | VAT | 18.0% |
| 77 |  Azerbejdżan | VAT | 18.0% |
| 78 |  Malta | VAT | 18.0% |
| 79 |  Gruzja | VAT | 18.0% |
| 80 |  Macedonia Północna | VAT | 18.0% |
| 81 |  Gabon | VAT | 18.0% |
| 82 |  Filipiny | VAT | 18.0% |
| 83 |  Peru | VAT | 18.0% |
| 84 |  Dominikana | VAT | 18.0% |
| 86 |  Czad | VAT | 18.0% |
| 87 |  Honduras | VAT | 18.0% |
| 88 |  Senegal | VAT | 18.0% |
| 92 |  Ruanda | VAT | 18.0% |
| 93 |  Sudan | VAT | 17.0% |
| 94 |  Saint Kitts i Nevis | VAT | 17.0% |
| 95 |  Luksemburg | VAT | 17.0% |
| 96 |  Izrael | VAT | 17.0% |
| 97 |  Mozambik | VAT | 17.0% |
| 98 |  Pakistan | VAT | 17.0% |
| 100 |  Bośnia i Hercegowina | VAT | 17.0% |
| 101 |  Malawi | VAT | 16.5% |
| 103 |  Meksyk | VAT | 16.0% |
| 104 |  Palestyna (państwo) | VAT | 16.0% |
| 105 |  Zambia | VAT | 16.0% |
| 106 |  Kongo, Demokratyczna Republika Konga | VAT | 16.0% |
| 107 |  Chiny | VAT | 16.0% |
| 108 |  Jordania | VAT | 16.0% |
| 109 |  Kenia | VAT | 16.0% |
| 110 |  Lesotho | VAT | 15.0% |
| 111 |  Wietnam | VAT | 15.0% |
| 112 |  Republika Południowej Afryki | VAT | 15.0% |
| 113 |  Wenezuela | VAT | 15.0% |
| 114 |  Saint Vincent i Grenadyny | VAT | 15.0% |
| 115 |  Bangladesz | VAT | 15.0% |
| 116 |  Tonga | VAT | 15.0% |
| 117 |  Turkmenistan | VAT | 15.0% |
| 118 |  Sierra Leone | VAT | 15.0% |
| 119 |  Seszele | VAT | 15.0% |
| 120 |  Antigua i Barbuda | Podatek od sprzedaży | 15.0% |
| 121 |  Samoa | VAT | 15.0% |
| 122 |  Republika Zielonego Przylądka | VAT | 15.0% |
| 124 |  Panama | VAT | 15.0% |
| 125 |  Nowa Zelandia | VAT | 15.0% |
| 126 |  Dominika | VAT | 15.0% |
| 127 |  Zimbabwe | VAT | 15.0% |
| 129 |  Nikaragua | VAT | 15.0% |
| 130 |  Etiopia | VAT | 15.0% |
| 131 |  Vanuatu | VAT | 15.0% |
| 132 |  Mauritius | VAT | 15.0% |
| 133 |  Grenada | VAT | 15.0% |
| 134 |  Gambia | VAT | 15.0% |
| 135 |  Gwinea Równikowa | VAT | 15.0% |
| 136 |  Namibia | VAT | 15.0% |
| 137 |  Gwinea Bissau | VAT | 15.0% |
| 139 |  Gujana | VAT | 14.0% |
| 144 |  Egipt | VAT | 14.0% |
| 147 |  Nepal | VAT | 13.0% |
| 148 |  Kostaryka | VAT | 13.0% |
| 151 |  Salwador | VAT | 13.0% |
| 153 |  Boliwia | VAT | 13.0% |
| 156 |  Belize | Podatek od sprzedaży | 12.5% |
| 158 |  Ghana | VAT | 12.5% |
| 159 |  Trynidad i Tobago | VAT | 12.5% |
| 163 |  Ekwador | VAT | 12.0% |
| 169 |  Sri Lanka | VAT | 12.0% |
| 172 |  Malediwy | VAT | 12.0% |
| 174 |  Bahamy | VAT | 12.0% |
| 175 |  Kirgistan | VAT | 12.0% |
| 176 |  Gwatemala | VAT | 12.0% |
| 177 |  Botswana | VAT | 12.0% |
| 179 |  Kazachstan | VAT | 12.0% |
| 181 |  Liban | VAT | 11.0% |
| 187 |  Australia | VAT | 10.0% |
| 197 |  Haiti | VAT | 10.0% |
| 198 |  Indonezja | VAT | 10.0% |
| 200 |  Kambodża | VAT | 10.0% |
| 201 |  Korea Południowa | VAT | 10.0% |
| 202 |  Laos | VAT | 10.0% |
| 205 |  Mongolia | VAT | 10.0% |
| 206 |  Malezja | VAT | 10.0% |
| 207 |  Papua-Nowa Gwinea | VAT | 10.0% |
| 209 |  Paragwaj | VAT | 10.0% |
| 216 |  Fidżi | VAT | 9.0% |
| 220 |  Iran | VAT | 9.0% |
| 234 |  Liechtenstein | VAT | 7.7% |
| 235 |  Szwajcaria | VAT | 7.7% |
| 237 |  Barbados | VAT | 7.5% |
| 243 |  Singapur | VAT | 7.0% |
| 247 |  Tajlandia | VAT | 7.0% |
| 265 |  Nigeria | VAT | 5.0% |
| 270 |  Zjednoczone Emiraty Arabskie | VAT | 5.0% |
| 273 |  Arabia Saudyjska | VAT | 5.0% |
| 279 |  Tajwan | VAT | 5.0% |
| 283 |  Jersey | VAT | 5.0% |
| 287 |  Niue | VAT | 5.0% |
| 296 |  Andora | VAT | 4.5% |
| 393 |  Japonia | VAT | 0.0% |