Global VAT & GST adopted in 175 countries
Value Added Tax turns 70 today, 10th April 2024. It was introduced in France VAT to a limited number of businesses and supplier as part of a fiscal reform to simplify its jumbled fiscal regime. It was fully implemented across all businesses by the end of the 1960’s.Since then, VAT and GST has spread to 175 jurisdictions which have been keen to pivot from income to consumption taxes.
The concept of a full supply chain tax payable by the consumer was first conceived in Germany in 1918 by a member of the Siemens engineering family, Wilhelm von Siemens.
VAT & GST in 175 countries in 70 years
Countries with VAT or GST 2025
| Country | Year | Country | Year | |||
| 1 | Albania | 1995 | 89 | Kosovo | 2001 | |
| 2 | Algeria | 1992 | 90 | Kyrgyzstan | 1999 | |
| 3 | Andorra | 2013 | 91 | Lao | 2010 | |
| 4 | Angola | 2019 | 92 | Latvia | 1995 | |
| 5 | Anguilla | 2022 | 93 | Lebanon | 2002 | |
| 6 | Antigua and Barbuda3 | 2007 | 94 | Lesotho | 2003 | |
| 7 | Argentina | 1974 | 95 | Liechtenstein | 1995 | |
| 8 | Armenia | 1993 | 96 | Lithuania | 1994 | |
| 9 | Australia | 2000 | 97 | Luxembourg | 1970 | |
| 10 | Austria4 | 1973 | 98 | Madagascar | 1994 | |
| 11 | Azerbaijan | 1992 | 99 | Malawi | 2002 | |
| 12 | Bahamas | 2015 | 100 | Maldives | 2011 | |
| 13 | Bangladesh | 1991 | 101 | Mali | 1991 | |
| 14 | Barbados | 1997 | 102 | Malta | 1999 | |
| 15 | Bahrain | 2018 | 103 | Mauritania | 1995 | |
| 16 | Belarus | 1991 | 104 | Mauritius | 1998 | |
| 17 | Belgium | 1971 | 105 | Mexico | 1980 | |
| 18 | Belize | 2006 | 106 | Moldova | 1998 | |
| 19 | Benin | 1991 | 107 | Monaco | 1968 | |
| 20 | Bolivia | 1986 | 108 | Mongolia | 1998 | |
| 21 | Bosnia Herzegovina | 2006 | 109 | Montenegro | 2003 | |
| 22 | Botswana | 2002 | 110 | Morocco | 1986 | |
| 23 | Brazil | 1964 | 111 | Mozambique | 1999 | |
| 24 | Bulgaria | 1994 | 112 | Namibia | 2000 | |
| 25 | Burkina Faso | 1993 | 113 | Nepal | 1997 | |
| 26 | Burundi | 2009 | 114 | Netherlands | 1969 | |
| 27 | Cambodia | 1999 | 115 | New Zealand | 1986 | |
| 28 | Cameroon | 1999 | 116 | Nicaragua | 1975 | |
| 29 | Canada | 1991 | 117 | Niger | 1986 | |
| 30 | Cape Verde | 2004 | 118 | Nigeria | 1994 | |
| 31 | Central African Republic | 2001 | 119 | Niue | 2009 | |
| 32 | Chad | 2000 | 120 | North Macedonia | 2000 | |
| 33 | Chile | 1975 | 121 | Norway | 1970 | |
| 34 | China (People’s Republic) | 1994 | 122 | Oman | 2021 | |
| 35 | Colombia | 1983 | 123 | Pakistan | 1990 | |
| 36 | Commonwealth of Dominica | 2006 | 124 | Panama | 1977 | |
| 37 | Congo (Dem. Republic) | 2012 | 125 | Papua New Guinea | 1999 | |
| 38 | Congo (Republic) | 1997 | 126 | Paraguay | 1993 | |
| 39 | Cook Islands | 1997 | 127 | Peru | 1991 | |
| 40 | Costa Rica | 2019 | 128 | Philippines | 1988 | |
| 41 | Côte d’Ivoire | 1960 | 129 | Palau | 2023 | |
| 42 | Croatia | 1998 | 130 | Poland | 1993 | |
| 43 | Cyprus6 | 1992 | 131 | Portugal | 1986 | |
| 44 | Czech Republic | 1993 | 132 | Romania | 1993 | |
| 45 | Denmark | 1967 | 133 | Russia | 1991 | |
| 46 | Djibouti | 2009 | 134 | Rwanda | 2001 | |
| 47 | Dominican Republic | 1983 | 135 | Saint Kitts and Nevis | 2010 | |
| 48 | Ecuador | 1970 | 136 | Saint Lucia | 2012 | |
| 49 | Egypt | 2017 | 137 | Saint Vincent and the Grenadines | 2007 | |
| 50 | El Salvador | 1992 | 138 | Samoa | 1994 | |
| 51 | Equatorial Guinea | 2005 | 139 | São Tomé and Príncipe | 2023 | |
| 52 | Estonia | 1991 | 140 | Saudi Arabia | 2018 | |
| 53 | Eswatini | 2012 | 141 | Senegal | 1980 | |
| 54 | Ethiopia | 2003 | 142 | Serbia | 2005 | |
| 55 | Faroe Islands | 1993 | 143 | Seychelles | 2012 | |
| 56 | Fiji | 1992 | 144 | Sierra Leone | 2009 | |
| 57 | Finland | 1994 | 145 | Singapore | 1994 | |
| 58 | France | 1968 | 146 | Slovak Republic | 1993 | |
| 59 | Gabon | 1995 | 147 | Slovenia | 1999 | |
| 60 | Gambia | 2013 | 148 | South Africa | 1991 | |
| 61 | Georgia | 1993 | 149 | Spain | 1986 | |
| 62 | Germany | 1968 | 150 | Sri Lanka | 1998 | |
| 63 | Ghana | 1998 | 151 | Sudan | 2000 | |
| 64 | Greece | 1987 | 152 | Sweden | 1969 | |
| 65 | Grenada | 2010 | 153 | Switzerland | 1995 | |
| 66 | Guatemala | 1992 | 154 | Suriname | 2023 | |
| 67 | Guinea | 1996 | 155 | Chinese Taipei | 1986 | |
| 68 | Guinea-Bissau | 2025 | 156 | Tajikistan | 1992 | |
| 69 | Guyana | 2007 | 157 | Tanzania | 1998 | |
| 70 | Haiti | 1982 | 158 | Thailand | 1992 | |
| 71 | Honduras | 1964 | 159 | Togo | 1995 | |
| 72 | Hungary | 1988 | 160 | Tonga | 2005 | |
| 73 | Iceland | 1990 | 161 | Trinidad and Tobago | 1990 | |
| 74 | India | 2017 | 162 | Tunisia | 1988 | |
| 75 | Indonesia | 1985 | 163 | Turkey | 1984 | |
| 76 | Iran | 2008 | 164 | Turkmenistan | 1992 | |
| 77 | Ireland | 1972 | 165 | Uganda | 1996 | |
| 78 | Isle of Man | 1973 | 166 | Ukraine | 1992 | |
| 79 | Israel | 1976 | 167 | UAE | 2018 | |
| 80 | Italy | 1973 | 168 | UK | 1973 | |
| 81 | Jamaica | 1991 | 169 | Uruguay | 1972 | |
| 82 | Japan | 1989 | 170 | Uzbekistan | 1992 | |
| 83 | Jersey | 2008 | 171 | Vanuatu | 1998 | |
| 84 | Jordan | 2001 | 172 | Venezuela | 1993 | |
| 85 | Kazakhstan | 1992 | 173 | Vietnam | 1999 | |
| 86 | Kenya | 1990 | 174 | Zambia | 1995 | |
| 87 | Kiribati | 2014 | 175 | Zimbabwe | 2004 | |
| 88 | Korea, South | 1977 |
