Lowest VAT countries
25 countries · 2026
The 25 lowest verified VAT rates in the world, ranked lowest to highest, 0% jurisdictions first. Listed here is the standard VAT rate, out of 181 countries with verified data — see the full ranking for the complete list. Where two countries share a displayed rate, they are still ordered by their exact unrounded figures.
| Country | Rate | As of | Source |
|---|---|---|---|
| Bermuda | 0% | 2026 | taxsummaries.pwc.com |
| British Virgin Islands | 0% | 2026 | bvi.gov.vg |
| Brunei | 0% | 2026 | taxsummaries.pwc.com |
| Cayman Islands | 0% | 2026 | taxsummaries.pwc.com |
| Guernsey | 0% | 2025 | taxsummaries.pwc.com |
| Hong Kong | 0% | 2025 | taxsummaries.pwc.com |
| Iraq | 0% | 2026 | taxsummaries.pwc.com |
| Kuwait | 0% | 2026 | taxsummaries.pwc.com |
| Libya | 0% | 2026 | taxsummaries.pwc.com |
| Macau | 0% | 2026 | taxsummaries.pwc.com |
| Nauru | 0% | 2026 | naurufinance.info |
| Qatar | 0% | 2026 | taxsummaries.pwc.com |
| Tuvalu | 4% | 2011 | tuvalu-legislation.tv |
| Andorra | 4.5% | 2014 | consellgeneral.ad |
| Bhutan | 5% | 2026 | ey.com |
| Canada | 5% | 2026 | taxsummaries.pwc.com |
| Jersey | 5% | 2026 | taxsummaries.pwc.com |
| Oman | 5% | 2026 | taxsummaries.pwc.com |
| Taiwan | 5% | 2026 | taxsummaries.pwc.com |
| United Arab Emirates | 5% | 2026 | taxsummaries.pwc.com |
| Djibouti | 7% | 2011 | ministere-finances.dj |
| Panama | 7% | 2026 | taxsummaries.pwc.com |
| Thailand | 7% | 2026 | taxsummaries.pwc.com |
| Nigeria | 7.5% | 2026 | taxsummaries.pwc.com |
| Maldives | 8% | 2023 | web.archive.org |