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
|
Country
|
Account with TRN (B2B)
|
Account without TRN (B2C)
|
|---|---|---|
|
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%
|
-
|
The table 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.
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.