Top 100 Jurisdictions with the Lowest VAT/GST and Sales Tax Rates, 2026 Snapshot
How to Read This 2026 Statutory Consumption-Tax Snapshot
This ranking compares 100 jurisdictions by the standard statutory VAT, GST, sales tax or VAT-like national consumption-tax rate shown in PwC Worldwide Tax Summaries Quick Charts. The metric is a percentage rate, the direction is ascending, and lower headline rates rank higher.
Thank you for reading this post, don't forget to subscribe!PwC is used here as a published professional statutory-rate source, not as a direct government register for every jurisdiction. EY, OECD and European Commission materials are used for terminology, coverage and tax-system context. No forecast or synthetic 2026 estimates are used in the ranked rows.
A tie group where PwC shows VAT/GST or a similar tax as not applicable.
The cut-off falls inside the 19% tie group after alphabetical tie-breaks.
Confirmed ranked jurisdictions with a comparable numeric display value.
All rows use PwC statutory-rate entries; no forecast or modelled rows are included.
Overview: what this low-rate ranking measures
The ranking measures the standard statutory VAT, GST, sales tax or similar national consumption-tax rate shown in the PwC quick chart. In systems where PwC provides a comparable headline rate, that number is used directly. In systems where PwC shows no VAT or similar tax, the row is displayed as 0% for ranking only.
This is a headline-rate comparison. It is useful for comparing the basic statutory rate across jurisdictions, but it should not be read as a full tax-burden, cost-of-living or consumer-price ranking. Reduced rates, zero-rated supplies, exempt goods, registration thresholds, customs duties, excise taxes and local sales taxes can change the real tax outcome for a specific transaction.
The Top 100 label matches the number of ranked rows in the table. Because several countries share the same rate near the cut-off, tied rows are sorted alphabetically after the numeric rate.
How to read 0% and NA in this table
No VAT/GST shown
For jurisdictions such as Bermuda, Hong Kong SAR, Kuwait or Qatar, PwC shows VAT or a similar tax as not applicable. The table displays those entries as 0% only so they can be ranked consistently.
Not the same as zero-rated VAT
A 0% display value for “no VAT/GST/similar tax” is different from a VAT system where some goods are zero-rated. Zero-rated supplies can exist inside a VAT system that still has a positive standard rate.
Other taxes may still apply
A jurisdiction without VAT/GST can still collect customs duties, excise duties, stamp duties, tourism charges, insurance taxes, import taxes or sector-specific levies.
Why countries differ
Rates differ because governments use different revenue models, tax bases, exemptions, federal or local structures, administrative systems, import-duty reliance and policy choices about consumption versus income or corporate taxation.
Top 10 jurisdictions with the lowest displayed statutory rate
The first ten entries are part of a larger 0% tie group. Qatar also belongs to the same 0% group and appears at rank 11 because tied rows are ordered alphabetically after the numeric rate.
Top 10 lowest displayed VAT/GST/similar statutory rates, 2026 snapshot
| Rank | Entity | Rate | Tax-system note |
|---|---|---|---|
| 1 | Bermuda | 0% | Americas; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 2 | Brunei Darussalam | 0% | Asia-Pacific; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 3 | Cayman Islands | 0% | Americas; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 4 | Gibraltar | 0% | Europe & territories; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 5 | Greenland | 0% | Europe & territories; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 6 | Guernsey, Channel Islands | 0% | Europe & territories; Published PwC entry; No VAT/GST/similar tax shown; GST proposal for 2027 noted. |
| 7 | Hong Kong SAR | 0% | Asia-Pacific; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 8 | Kuwait | 0% | Middle East & North Africa; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 9 | Libya | 0% | Middle East & North Africa; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 10 | Macau SAR | 0% | Asia-Pacific; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
Ties are sorted alphabetically after the numeric display rate. The 0% entries mean “no VAT/GST/similar tax shown in the PwC chart,” not “no indirect taxes of any kind.”
Distribution: where the Top 100 rates cluster
This grouped distribution is more useful than a normal Top 20 bar chart for this topic because the first 11 entries are tied at a 0% display value. The chart shows how many ranked jurisdictions fall into each rate band.
Methodology
The metric is the standard statutory VAT, GST, sales tax or VAT-like national consumption-tax rate shown in PwC Worldwide Tax Summaries Quick Charts. Ranking direction is ascending, so a lower display rate receives a higher position. Values are expressed as percentages.
Primary row source
Row values use PwC’s quick chart as a published professional statutory-rate source. It is not treated as a direct government source for every jurisdiction, and territory-level law should be checked before tax decisions.
Inclusion rule
A jurisdiction is included when the PwC chart provides a comparable rate or a no-VAT/GST/similar-tax signal that can be displayed consistently as 0% for ranking.
Exclusion rule
Systems are excluded from the ranked rows when one headline value would mislead, such as broad ranges, local/provincial structures or product-specific sales-tax systems.
Ties and cut-off
Rows are sorted by rate from low to high. If rates tie, jurisdictions are sorted alphabetically. The Top 100 cut-off falls inside the 19% group.
Formula: rank = ascending order of displayed statutory rate, with alphabetical tie-breaks. Display formula for no-VAT/GST/similar entries: PwC “not applicable” signal = 0% display value for ranking only.
This ranking does not measure effective VAT burden, household tax paid, transaction-specific tax, reduced rates, zero-rating, exemptions, compliance rules, customs duties, excise taxes, local taxes, final prices, tax revenue as a share of GDP or total tax burden.
Main ranking: Top 100 jurisdictions by lowest displayed statutory rate
Use the controls to search by jurisdiction, filter by region or row type, change sort order, or switch between Top 10, Top 20 and all 100 ranked entries.
Top 100 lowest displayed VAT/GST/sales tax or similar statutory rates, 2026 snapshot
| Rank | Entity | Rate | Tax-system note |
|---|---|---|---|
| 1 | Bermuda | 0% | Americas; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 2 | Brunei Darussalam | 0% | Asia-Pacific; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 3 | Cayman Islands | 0% | Americas; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 4 | Gibraltar | 0% | Europe & territories; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 5 | Greenland | 0% | Europe & territories; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 6 | Guernsey, Channel Islands | 0% | Europe & territories; Published PwC entry; No VAT/GST/similar tax shown; GST proposal for 2027 noted. |
| 7 | Hong Kong SAR | 0% | Asia-Pacific; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 8 | Kuwait | 0% | Middle East & North Africa; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 9 | Libya | 0% | Middle East & North Africa; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 10 | Macau SAR | 0% | Asia-Pacific; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 11 | Qatar | 0% | Middle East & North Africa; Published PwC entry; No VAT/GST/similar tax shown; 0% display only. |
| 12 | Timor-Leste | 2.5% | Asia-Pacific; Published PwC entry; Sales tax on imported goods; other goods 0%. |
| 13 | Jersey, Channel Islands | 5% | Europe & territories; Published PwC entry; GST standard rate. |
| 14 | Myanmar | 5% | Asia-Pacific; Published PwC entry; no VAT; commercial tax general rate. |
| 15 | Oman | 5% | Middle East & North Africa; Published PwC entry; VAT with exemptions and zero ratings. |
| 16 | Taiwan | 5% | Asia-Pacific; Published PwC entry; General industries rate. |
| 17 | United Arab Emirates | 5% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 18 | Panama | 7% | Americas; Published PwC entry; Movable goods and services transfer tax. |
| 19 | Thailand | 7% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 20 | Nigeria | 7.5% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 21 | Liechtenstein | 8.1% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 22 | Switzerland | 8.1% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 23 | Singapore | 9% | Asia-Pacific; Published PwC entry; GST standard rate. |
| 24 | Australia | 10% | Asia-Pacific; Published PwC entry; GST standard rate. |
| 25 | Bahamas, The | 10% | Americas; Published PwC entry; VAT standard rate. |
| 26 | Bahrain | 10% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 27 | Cambodia | 10% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 28 | Japan | 10% | Asia-Pacific; Published PwC entry; consumption tax standard rate. |
| 29 | Korea, Republic of | 10% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 30 | Lao PDR | 10% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 31 | Malaysia | 10% | Asia-Pacific; Published PwC entry; sales tax 10%; service tax 8%. |
| 32 | Mongolia | 10% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 33 | Papua New Guinea | 10% | Asia-Pacific; Published PwC entry; GST standard rate. |
| 34 | Paraguay | 10% | Americas; Published PwC entry; VAT standard rate; reduced 5% applies to selected items. |
| 35 | Vietnam | 10% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 36 | Lebanon | 11% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 37 | New Caledonia | 11% | Asia-Pacific; Published PwC entry; general consumption tax. |
| 38 | Puerto Rico | 11.5% | Americas; Published PwC entry; sales and use tax; some B2B services 4%. |
| 39 | Guatemala | 12% | Americas; Published PwC entry; VAT standard rate. |
| 40 | Indonesia | 12% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 41 | Liberia, Republic of | 12% | Sub-Saharan Africa; Published PwC entry; GST standard rate. |
| 42 | Philippines | 12% | Asia-Pacific; Published PwC entry; VAT standard rate. |
| 43 | Uzbekistan, Republic of | 12% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 44 | Saint Lucia | 12.5% | Americas; Published PwC entry; VAT standard rate. |
| 45 | Trinidad and Tobago | 12.5% | Americas; Published PwC entry; VAT standard rate. |
| 46 | Bolivia | 13% | Americas; Published PwC entry; VAT standard rate. |
| 47 | Costa Rica | 13% | Americas; Published PwC entry; VAT standard rate. |
| 48 | El Salvador | 13% | Americas; Published PwC entry; VAT standard rate. |
| 49 | Angola | 14% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 50 | Botswana | 14% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 51 | Egypt | 14% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 52 | Guyana | 14% | Americas; Published PwC entry; VAT standard rate. |
| 53 | Bangladesh | 15% | South Asia; Published PwC entry; VAT standard rate. |
| 54 | Cabo Verde | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 55 | Ecuador | 15% | Americas; Published PwC entry; VAT standard rate. |
| 56 | Equatorial Guinea | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 57 | Eswatini | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 58 | Ethiopia | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 59 | Ghana | 15% | Sub-Saharan Africa; Published PwC entry; standard scheme; additional NHIL and GETFL levies noted. |
| 60 | Honduras | 15% | Americas; Published PwC entry; sales tax standard rate. |
| 61 | Jamaica | 15% | Americas; Published PwC entry; general consumption tax standard rate. |
| 62 | Mauritius | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 63 | Namibia, Republic of | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 64 | New Zealand | 15% | Asia-Pacific; Published PwC entry; GST standard rate. |
| 65 | Nicaragua | 15% | Americas; Published PwC entry; VAT standard rate. |
| 66 | Saudi Arabia | 15% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 67 | South Africa | 15% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 68 | Congo, Democratic Republic of the | 16% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 69 | Jordan | 16% | Middle East & North Africa; Published PwC entry; sales tax standard rate. |
| 70 | Kazakhstan | 16% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 71 | Kenya | 16% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 72 | Mauritania | 16% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 73 | Mexico | 16% | Americas; Published PwC entry; VAT standard rate. |
| 74 | Mozambique | 16% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 75 | Palestinian territories | 16% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 76 | Venezuela | 16% | Americas; Published PwC entry; VAT standard rate. |
| 77 | Zambia | 16% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 78 | Bosnia and Herzegovina | 17% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 79 | Luxembourg | 17% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 80 | Barbados | 17.5% | Americas; Published PwC entry; VAT standard rate. |
| 81 | Azerbaijan | 18% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 82 | Chad | 18% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 83 | Dominican Republic | 18% | Americas; Published PwC entry; VAT standard rate. |
| 84 | Gabon | 18% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 85 | Georgia | 18% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 86 | India | 18% | South Asia; Published PwC entry; GST varies 5%-28%; general rate on majority of supplies. |
| 87 | Israel | 18% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 88 | Ivory Coast (Cote d'Ivoire) | 18% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 89 | Kosovo | 18% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 90 | Malta | 18% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 91 | North Macedonia | 18% | Europe & Central Asia; Published PwC entry; VAT standard rate. |
| 92 | Pakistan | 18% | South Asia; Published PwC entry; goods rate; services vary 15%-16% by province. |
| 93 | Peru | 18% | Americas; Published PwC entry; VAT standard rate. |
| 94 | Rwanda | 18% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 95 | Senegal | 18% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 96 | Tanzania | 18% | Sub-Saharan Africa; Published PwC entry; Mainland rate; special and Zanzibar rates noted. |
| 97 | Uganda | 18% | Sub-Saharan Africa; Published PwC entry; VAT standard rate. |
| 98 | Congo, Republic of | 18.9% | Sub-Saharan Africa; Published PwC entry; 18% VAT plus surtax. |
| 99 | Algeria | 19% | Middle East & North Africa; Published PwC entry; VAT standard rate. |
| 100 | Chile | 19% | Americas; Published PwC entry; VAT standard rate. |
Source snapshot: PwC Worldwide Tax Summaries Quick Charts for row values, with EY, OECD and European Commission sources used for coverage and methodology context. Published rates should be checked against the relevant jurisdiction before use in tax planning or compliance.
Important systems excluded from the ranked rows
These systems matter for search and comparison, but they are not forced into the Top 100 because a single comparable national headline rate would be misleading.
| System | PwC signal | Why not ranked |
|---|---|---|
| United States | NA | No federal VAT; state and local sales taxes are central, so a national 0% row would mislead. |
| Canada | 5% to 15% | Federal and provincial/territorial structures produce different combined rates by province. |
| Brazil | Multiple taxes | Federal, state and municipal indirect taxes overlap; one rate would hide the system design. |
| China | 13% / 9% / 6% | PwC shows different rates by goods and services type rather than one single standard rate. |
| Iraq | Varies | Sales tax varies by good or service, so a single row value would be too broad. |
Insights from the statutory-rate ranking
Key insight
The lowest group is not a list of ordinary 0% VAT systems. It is mainly a group of jurisdictions where PwC shows VAT/GST or a similar tax as not applicable.
Notable pattern
Small territories, Gulf systems and Asia-Pacific trade hubs appear near the top because some do not use a broad VAT/GST system or apply a low headline consumption-tax rate.
Rate concentration
The lower half of the Top 100 is dense around 15% to 19%, showing that many countries cluster in a mid-to-high statutory range even in a “lowest rates” table.
Outlier
Timor-Leste is a special case: the table uses 2.5% because PwC lists sales tax on imported goods at 2.5% and other goods at 0%.
What this ranking means for readers
Use this ranking as a first-pass comparison of statutory consumption-tax rates. It can help with tax research, policy comparison, international rate checks and e-commerce scoping, but it is not a substitute for transaction-level tax analysis.
The most important reading rule is simple: a lower headline rate is not the same as a lower total cost of buying, importing or selling. The tax base, exemptions, local taxes, customs duties, excise taxes and reporting rules can matter as much as the standard rate.
For jurisdictions shown at 0%, the correct interpretation is “PwC does not show a VAT/GST/similar tax for this chart.” It should not be quoted as a promise that all consumer purchases, imported goods or business transactions face no indirect tax.
FAQ
Which jurisdictions have the lowest VAT or GST rate in this table?
The lowest displayed group is tied at 0%. These are jurisdictions where PwC shows VAT/GST or a similar tax as not applicable, including Bermuda, Brunei Darussalam, Cayman Islands, Gibraltar, Greenland, Guernsey, Hong Kong SAR, Kuwait, Libya, Macau SAR and Qatar.
Is this an effective VAT or sales-tax burden ranking?
No. It is a statutory headline-rate ranking. Effective burden depends on exemptions, reduced rates, zero-rating, product mix, local taxes, import duties, consumer behavior and compliance rules.
Why does the table display some entries as 0%?
0% is used as a display value when the PwC chart shows VAT or a similar tax as not applicable. It is a ranking treatment, not a statement that every transaction is free from indirect taxation.
Why is the United States not ranked as 0%?
The United States has no federal VAT, but state and local sales taxes are central to the system. A single national 0% row would misrepresent the way U.S. sales taxes work.
Why are Canada, Brazil, China and Iraq outside the ranking?
They are important systems, but the PwC chart gives ranges, multiple rates, layered structures or product-specific treatment. The article separates them to avoid forcing a misleading single value.
What is the difference between no VAT and zero-rated VAT?
No VAT/GST means the chart does not show that tax system for the jurisdiction. Zero-rated VAT means a VAT system exists, but some supplies are taxed at 0% under specific rules.
Can businesses use this as a compliance table?
No. This page is for research and comparison. Businesses should check the current law, tax authority guidance or professional advice for the specific jurisdiction, product, service and transaction.
Sources
PwC Worldwide Tax Summaries — VAT rates quick chart
Primary published professional source for the statutory VAT/GST/sales tax or similar rates used in the row-level ranking.
https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates
EY Worldwide VAT, GST and Sales Tax Guide 2026
Coverage and terminology context for global VAT/GST/sales tax systems across many jurisdictions.
https://www.ey.com/en_gl/technical/tax-guides/worldwide-vat-gst-and-sales-tax-guide
OECD Consumption Tax Trends 2024
Methodology context for consumption-tax design and why statutory rates do not equal effective burden.
https://www.oecd.org/en/publications/consumption-tax-trends-2024_dcd4dd36-en.html
European Commission — VAT rates
EU context source for standard, reduced and special VAT-rate rules in member states.
https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en
