Consumption tax

Consumption Tax Trends 2014

VAT/GST and excise rates, trends and policy issues

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Published on December 10, 2014


Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.


Foreword and Acknowledgements
Executive summary
Taxing consumption
Value added taxes: Rates and structure
Measuring performance of VAT
Selected excise duties in OECD countries
Taxing vehicles
Annexes3 chapters available
Exchange rates
Countries with VAT
Statement of outcomes on the OECD international VAT/GST guidelines
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Press release

Country summaries

| Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |


Key tables compiling data from this and previous consumption tax trends publications

Value Added Taxes

  • Rates of Value Added Tax (General Sales Tax) - Table 2.A2.1. (1976 - 2015. Updated June 2015) in effect in OECD countries, reporting both the applicable standard rate and any reduced rates.
  • Registration/Collection Thresholds - Table 2.A2.3 (2000 - 2015. Updated June 2015), under which there is relief from value added tax (general sales tax) registration and collection, as well as information on minimum registration periods etc.

Selected Excise Duties


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