1. 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 |
| 18 | Turkmenistan | 5,497 | 1993 | 15.0 |
| 19 | Uzbekistan | 1,546 | 1992 | 20.0 |
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