Taxation rules differ significantly from country to country, including variations in import tax terminology, tax rates, and de minimis values. Read on to discover these diverse taxation aspects across various nations and stay up to date with recent global tariff changes, including new U.S. and EU policies.
De minimis, Latin for “about minimal things,” refers to the price threshold below which imports are exempt from taxes or duties. For instance, a 10% tax is applied to all transactions exceeding their 1,000 AUD de minimis threshold in Australia. Recent changes include the United States ending its $800 de minimis exemption for shipments from China, and increased tariffs on select imports from China in both the U.S. and EU.
Different names for tax
VAT: Value-added tax is a goods and services tax assessed in many countries.
GST: Goods and Services Tax collected in Australia, New Zealand, Papua New Guinea, Singapore, Canada, and India.
IVA: Impuesto Valor Añadido, or Value Added Tax in Spanish, collected in Portugal and Mexico.
CT: Consumption tax levied in Japan on sales.
ICMS: Tax on goods and services for states in Brazil.
PST: Provincial Sales Tax collected on sales in Canadian provinces.
HST: Harmonized Sales Tax is collected in Canadian provinces where the federal GST and provincial PST are combined into a single value-added tax.
Import Tax Rates per Country
COUNTRY | ISO CODE | TAX RATE | TAX DE MINIMIS |
Albania | AL | 20% | 100 USD |
Algeria | DZ | 19% | 50000 DZD |
American Samoa | AS | 10% | 0 USD |
Andorra | AD | 4.50% | 0 EUR |
Angola | AO | 14% | 100 USD |
Anguilla | AI | 13% | 0 XCD |
Antigua & Barbuda | AG | 15% | 0 USD |
Argentina | AR | 21% | 25 USD |
Armenia | AM | 20% | 300 USD |
Aruba | AW | 7% | 0 USD |
Australia | AU | 10% | 1000 AUD |
Austria | AT | 20% | 0 EUR |
Azerbaijan | AZ | 18% | 0 USD |
Bahamas | BS | 10% | 0 USD |
Bahrain | BH | 10% | 0 BHD |
Bangladesh | BD | 15% | 0 BDT |
Barbados | BB | 17.50% | 0 BBD |
Belarus | BY | 20% | 22 EUR |
Belgium | BE | 21% | 0 EUR |
Belize | BZ | 12.50% | 0 BZD |
Benin | BJ | 18% | 50 USD |
Bermuda | BM | 0% | 0 BMD |
Bhutan | BT | 50% | 0 INR |
Bolivia | BO | 14.94% | 0 USD |
Bonaire, St.Eustatius and Saba | BQ | 8% | 100 USD |
Bosnia and Herzegovina | BA | 17% | 0 EUR |
Botswana | BW | 12% | 0 BWP |
Brazil | BR | 17-19% | 0 BRL |
Brunei Darussalam | BN | 0% | 0 BND* |
Bulgaria | BG | 20% | 0 BGN |
Burkina Faso | BF | 18% | 0 USD |
Burundi | BI | 18% | 0 USD |
Cambodia | KH | 10% | 50 USD |
Cameroon | CM | 19.25% | 400 USD |
Canada | CA | 5% | 20 CAD |
Canada BC | CA | 7% | 20 CAD |
Canada MB | CA | 7% | 20 CAD |
Canada NB | CA | 10% | 20 CAD |
Canada NL | CA | 10% | 20 CAD |
Canada NS | CA | 10% | 20 CAD |
Canada ON | CA | 8% | 20 CAD |
Canada PE | CA | 10% | 20 CAD |
Canada QC | CA | 9.98% | 20 CAD |
Canada SK | CA | 6% | 20 CAD |
Cape Verde | CV | 15% | 200 USD |
Cayman Islands | KY | 0% | 0 USD |
Central African Republic | CF | 19% | 0 USD |
Chad | TD | 18% | 20 USD |
Chile | CL | 19% | 30 USD |
China, People's Republic of | CN | 13% | 0 CNY* |
Colombia | CO | 19% | 200 USD |
Comoros | KM | 10% | 0 USD |
Congo | CG | 18% | 12 USD |
Cook Islands | CK | 15% | 0 NZD |
Costa Rica | CR | 13% | 50 USD |
Croatia | HR | 25% | 0 EUR |
Curaçao | CW | 6% | 100 USD |
Cyprus | CY | 19% | 0 EUR |
Czech Republic | CZ | 21% | 0 EUR |
Denmark | DK | 25% | 0 DKK |
Djibouti | DJ | 26% | 0 DJF |
Dominica | DM | 15% | 0 USD |
Dominican Republic | DO | 18% | 200 USD |
Ecuador | EC | 15% | 0 USD |
Egypt | EG | 14% | 0 EGP |
El Salvador | SV | 13% | 0 USD |
Equatorial Guinea | GQ | 15% | 0 USD |
Eritrea | ER | 10% | 0 USD |
Estonia | EE | 22% | 0 EUR |
Ethiopia | ET | 15% | 25 EUR |
Faroe Islands (Denmark) | FO | 25% | 80 DKK |
Fiji | FJ | 15% | 200 FJD |
Finland | FI | 24% | 0 EUR* |
France | FR | 20% | 0 EUR |
French Guiana | GF | 0% | 0 EUR |
French Polynesia (Tahiti) | PF | 16% | 20,000 XPF |
Gabon | GA | 18% | 10 USD |
Gambia | GM | 15% | 100 USD |
Georgia | GE | 18% | 170 USD |
Germany | DE | 19% | 0 EUR |
Ghana | GH | 15% | 0 USD |
Gibraltar | GI | 0% | 0 USD |
Greece | GR | 24% | 0 EUR |
Greenland (Denmark) | GL | 0% | 80 DKK |
Grenada | GD | 15% | 0 USD |
Guadeloupe | GP | 8.50% | 0 EUR |
Guam | GU | 4% | 0 USD |
Guatemala | GT | 12% | 0 USD |
Guernsey | GG | 0% | 0 EUR |
Guinea | GN | 18% | 15 USD |
Guinea-Bissau | GW | 18% | 0 USD |
Guyana | GY | 14% | 0 USD |
Haiti | HT | 10% | 0 USD |
Honduras | HN | 15% | 0 USD |
Hong Kong | HK | 0% | 0 USD |
Hungary | HU | 27% | 0 EUR |
Iceland | IS | 24% | 0 ISK |
India | IN | 18-28% | 0 INR |
Indonesia | ID | 11% | 75 USD |
Iraq | IQ | 15% | 0 USD |
Ireland | IE | 23% | 0 EUR* |
Israel | IL | 17% | 75 USD |
Italy | IT | 22% | 0 EUR |
Ivory Coast | CI | 18% | 20 USD |
Jamaica | JM | 16.5% | 0 USD |
Japan | JP | 10% | 10000 JPY* |
Jersey | JE | 5% | 0 GBP* |
Jordan | JO | 16% | 0 JOD |
Kazakhstan | KZ | 12% | 500 EUR |
Kenya | KE | 16% | 0 USD |
Kiribati | KI | 0% | 0 USD |
Korea, The Republic of | KR | 10% | 150 USD |
Kuwait | KW | 0% | 0 USD |
Kyrgyzstan | KG | 20% | 120 USD |
Laos | LA | 10% | 0 LAK |
Latvia | LV | 21% | 0 EUR |
Lebanon | LB | 11% | 0 USD |
Lesotho | LS | 14% | 0 USD |
Liberia | LR | 7% | 0 USD |
Liechtenstein | LI | 8.1% | 0 CHF* |
Lithuania | LT | 21% | 0 EUR |
Luxembourg | LU | 17% | 0 EUR |
Macau | MO | 0% | 0 MOP |
Macedonia | MK | 18% | 22 EUR |
Madagascar | MG | 20% | 20 USD |
Malawi | MW | 16.50% | 0 MWK |
Malaysia | MY | 10% | 0 MYR |
Maldives | MV | 8% | 0 MVR |
Mali | ML | 18% | 20 USD |
Malta | MT | 18% | 0 EUR |
Marshall Islands | MH | 10% | 0 USD |
Martinique | MQ | 8.50% | 0 EUR |
Mauritania | MR | 14% | 25 USD |
Mauritius | MU | 15% | 500 MUR |
Mayotte | YT | 0% | 0 EUR |
Mexico | MX | 16% | 50 USD |
Micronesia, Federated States of | FM | 35% | 0 USD |
Moldova | MD | 20% | 300 EUR |
Monaco | MC | 20% | 22 EUR |
Mongolia | MN | 10% | 0 MNT |
Montenegro | ME | 21% | 0 EUR |
Montserrat | MS | 15% | 0 USD |
Morocco | MA | 20% | 30 USD |
Mozambique | MZ | 17% | 30 USD |
Myanmar | MM | 5% | 0 USD |
Namibia | NA | 15% | 0 USD |
Nepal | NP | 13% | 0 NPR |
Netherlands | NL | 21% | 0 EUR |
New Caledonia | NC | 0% | 0 USD |
New Zealand | NZ | 15% | 0 NZD* |
Nicaragua | NI | 15% | 0 NIO |
Niger | NE | 21% | 0 USD |
Nigeria | NG | 5% | 0 USD |
Norfolk Island | NF | 0% | 0 USD |
Northern Mariana Islands | MP | 0% | 0 USD |
Norway | NO | 25% | 350 NOK |
Oman | OM | 0% | 0 USD |
Pakistan | PK | 17% | 0 USD |
Palau | PW | 0% | 0 USD |
Palestine | PS | 0% | 0 EGP |
Panama | PA | 7% | 100 PAB |
Papua New Guinea | PG | 10% | 25 PGK |
Paraguay | PY | 10% | 20 USD |
Peru | PE | 18% | 200 USD |
Philippines | PH | 12% | 10000 PHP |
Poland | PL | 23% | 0 EUR |
Portugal | PT | 23% | 0 EUR |
Puerto Rico | PR | 11.50% | 0 USD |
Qatar | QA | 0% | 0 QAR |
Reunion | RE | 8.50% | 22 EUR |
Romania | RO | 19% | 0 EUR |
Russia | RU | 20% | 200 EUR |
Rwanda | RW | 18.00% | 0 USD |
Samoa | WS | 0% | 0 SDG |
San Marino | SM | 22% | 0 EUR |
Saudi Arabia | SA | 15% | 0 USD |
Senegal | SN | 18% | 0 USD |
Serbia | RS | 20% | 0 RSD |
Seychelles | SC | 15% | 0 SCR |
Sierra Leone | SL | 15% | 0 USD |
Singapore | SG | 9% | 400 SGD |
Slovakia | SK | 20% | 0 EUR |
Slovenia | SI | 22% | 0 EUR |
Solomon Islands | SB | 15% | 0 USD |
South Africa | ZA | 15% | 0 ZAR |
Spain | ES | 21% | 0 EUR |
Sri Lanka | LK | 18% | 0 LKR |
St. Barthelemy | BL | 0% | 0 EUR |
St. Kitts and Nevis | KN | 17% | 0 USD |
St. Lucia | LC | 12.50% | 0 USD |
St. Maarten | MF | 5% | 0 USD |
St. Vincent | VC | 15% | 0 XCD |
Sudan | SD | 35.54% | 0 USD |
Suriname | SR | 10% | 0 XCD |
Swaziland | SZ | 14% | 0 USD |
Sweden | SE | 25% | 0 SEK |
Switzerland | CH | 8.1% | 0 CHF* |
Syria | SY | 0% | 0 SYP |
Taiwan | TW | 5% | 2000 TWD |
Tanzania | TZ | 18% | 0 TZS |
Thailand | TH | 7% | 1500 THB |
Timor-Leste | TL | 5% | 0 USD |
Togo | TG | 18% | 400 USD |
Tonga | TO | 15% | 0 USD |
Trinidad and Tobago | TT | 12.50% | 0 TTD |
Tunisia | TN | 19% | 0 TND |
Turkey | TR | 20% | 0 EUR |
Turkmenistan | TM | 15% | 0 USD |
Turks and Caicos Islands | TC | 0% | 0 USD |
Tuvalu | TV | 0% | 0 USD |
Uganda | UG | 18% | 0 USD |
Ukraine | UA | 20% | 0 EUR |
United Arab Emirates | AE | 5% | 0 AED |
United Kingdom | GB | 20% | 0 GBP |
United States | US | 0% | 800 USD |
Uruguay | UY | 22% | 1 USD |
Uzbekistan | UZ | 20% | 1000 USD |
Vanuatu | VU | 15% | 0 USD |
Vatican City | VA | 0% | 0 EUR |
Venezuela | VE | 16% | 100 USD |
Vietnam | VN | 10% | 0 VND |
Virgin Islands (British) | VG | 0% | 0 USD |
Virgin Islands (U.S.) | VI | 0% | 0 USD |
Wallis and Futuna | WF | 0% | 0 XPF |
Yemen | YE | 5% | 0 YER |
Zambia | ZM | 16% | 50 USD |
Zimbabwe | ZW | 15% | 10 USD |
* Indicates the county has special De Minimis rules.