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VAT Rate Summary Table (APAC)
Last updated: August 2025
Overview
AWS collects Tax Registration Numbers (“TRNs”) associated with VAT/GST in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT/GST on your service charges.
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Summary Table
The table below shows the Value Added Tax (VAT) or Goods & Services Tax (GST) rates that may be charged to Amazon Web Services customers with accounts located in the countries below.
|
Country
|
VAT/GST for Accounts without TRNs
|
VAT/GST for Accounts with TRNs
|
|---|---|---|
|
AUSTRALIA
|
10%
|
10%
|
|
BANGLADESH
|
15%
|
-
|
|
INDIA
|
18%
|
18%
|
|
INDONESIA
|
12% [Note 1]
|
12% [Note 1]
|
|
JAPAN
|
10%
|
10%
|
|
LAOS
|
10%
|
10%
|
|
MALAYSIA
|
8%
|
8%
|
|
NEPAL
|
13%
|
-
|
|
NEW ZEALAND
|
15% |
15% |
|
PHILIPPINES
|
12% |
- |
|
SINGAPORE
|
9% |
9% |
|
SOUTH KOREA
|
10% |
10% |
|
THAILAND
|
7% |
- |
|
VIETNAM
|
10% |
- |
For more details on individual countries, including specific tax information relating to AWS Marketplace or telecommunication services, please visit AWS Tax Help.
Notes
- As at 1 January 2025, the DPP is calculated based on the fraction 11/12 of the selling price of the AWS services. This calculation basis is in accordance with Minister of Finance Regulation No. 131/2024 (PMK-131). For example, if the selling price of the AWS service is Rp 10,000, the DPP will be calculated as Rp 9,167 (Rp 10,000 × 11/12), and VAT (PPN) will be Rp 1,100 (Rp 9,167 × 12%).
Rate Changes
Due to changes in tax legislation, the applicable VAT/GST rate for AWS services may change. Any recent changes will be reflected below.
- VIETNAM: the VAT rate on digital services provided remotely by AWS to affected Vietnamese customers increased from 5% to 10% with effect from 1 July 2025.