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
  17	Tajikistan	935	2007	20.0
  17	Tajikistan	935	2007	20.0
  18	Turkmenistan	5,497	1993	15.0
  19	Uzbekistan	1,546	1992	20.0

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