Countries Implementing GST or VAT

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:-

No.

Region

No. of Country

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:-

1. Azores
2. Taiwan
3. Faroe Islands
4. Isle of Man
5. Jersey
6. Kosovo
7. Madeira; and
8. Niue

  • Number of UN Member States are 193 and out of the 193, only 41 Member States do not implement VAT/GST, as follows:

No.

Region

No. of Country

1

Asean
-Malaysia
-Brunei
-Myanmar

3

2

Asia
-Afghanistan -Bahrain -Bhutan -Iraq -Kuwait -Maldives
-North Korea
-Oman
-Qatar
-Saudi Arabia
-Syria
-Timor Leste
-United Arab Emirates
-Yemen

14

3

Europe -Andora
-San Marino

2

4

Oceania -Kiribati
-Marshall Islands
-Micronesia
-Nauru
-Palau
-Solomon Islands
-Tuvalu

7

5

Africa -Angola
-Comoros
-Djibouti
-Eritrea
-Liberia
-Libya
-Sao Tome and Principe
-Somalia
-South Sudan
-Swaziland

10

6

Caribbean, South, Central & North America -Bahamas
-Cuba
-Saint Lucia
-Suriname
-United States of America

5

  • Latest countries to implement VAT/GST (for the last 5 years) are:

Gambia - 2013

Saint Kitts and Nevis - 2010

Congo - 2012

Laos - 2009

Seychelles - 2012

Niue - 2009

Grenada - 2010

Sierra Leone - 2009

  • Country working towards a VAT/GST system:-

 Afghanistan, Bahamas, Bhutan, Kiribati, Marshall Islands, Micronesia, Palau, Sao Tome and Principe, Syria
 Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, Oman and the United Arab Emirates)
 China & India – to have a uniformed GST system

  • The detailed list of country are attached.

ASEAN (7 Countries)

No.

Country

GDP Per Capita 
(World Bank, 2011, USD)

Year of Implementation

Initial Rate (%)

Current Rate (%)

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

6

Vietnam

1,407

1999

10

10

7

Laos

1,320

2009

10

10

ASIA (19 Countries)

No.

Country

GDP Per Capita 
(World Bank, 2011, USD)

Year of Implementation

Current Rate (%)

 

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

 

6

Jordan

4,666

2001

16.0

 

7

Kazakhstan

11,357

1991

12.0

 

8

Kyrgyzstan

1,124

1999

20.0

 

9

Lebanon

9,413

2002

10.0

 

10

Mongolia

3,129

1998

10.0

 

11

Nepal

619

1997

13.0

 

12

Pakistan

1,189

1990

16.0

 

13

Papua New Guinea

1,845

2004

10.0

 

14

South Korea

22,424

1977

10.0

 

15

Sri Lanka

2,835

2002

12.0

 

16

Taiwan

NA

1986

5.0

 

17

Tajikistan

935

2007

20.0

 

17

Tajikistan

935

2007

20.0

 

17

Tajikistan

935

2007

20.0

 

18

Turkmenistan

5,497

1993

15.0

 

19

Uzbekistan

1,546

1992

20.0