The table below shows the Value Added Tax (VAT) and Goods & Service 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 Tax Registration Numbers | VAT/GST for Accounts with Tax Registration Numbers |
ARMENIA |
20% | - |
AUSTRIA | 20% | 20% |
AZORES | 23% | 23% |
BAHRAIN (1) |
10% |
- |
BELARUS | 20% | - |
BELGIUM | 21% | 21% |
BULGARIA | 20% | - |
CAMEROON | 19.25% | 19.25% |
CANARY ISLANDS | 7% | - |
CROATIA | 25% | - |
CYPRUS | 19% | - |
CZECH REPUBLIC | 21% | 21% |
DENMARK | 25% | 25% |
ESTONIA | 20% | 20% |
FINLAND | 24% | 24% |
FRANCE | 20% | 20% |
GERMANY | 19% | 19% |
GREECE | 24% | 24% |
HUNGARY | 27% | - |
ICELAND | 24% | - |
IRELAND | 23% | 23% |
ISLE OF MAN | 20% | 20% |
ISRAEL | 17% | 17% |
ITALY | 22% | 22% |
KAZAKHSTAN | 12% | - |
KENYA | 16% | 16% |
LATVIA | 21% | - |
LIECHTENSTEIN | 7.70% | 7.70% |
LITHUANIA | 21% | - |
LUXEMBOURG (2) | 16% | 16% |
MADEIRA | 23% | 23% |
MALTA | 18% | - |
MOLDOVA | 20% | - |
MONACO | 20% | 20% |
NETHERLANDS | 21% | 21% |
NIGERIA | 7.5% | 7.5% |
NORWAY | 25% | 25% |
POLAND | 23% | 23% |
PORTUGAL | 23% | 23% |
ROMANIA | 19% | 19% |
RUSSIA | 20% | 0% |
SAUDI ARABIA | 15% | 15% |
SERBIA | 20% | 20% |
SLOVAKIA | 20% | - |
SLOVENIA | 22% | - |
SPAIN | 21% | 21% |
SWEDEN | 25% | 25% |
SWITZERLAND | 7.70% | 7.70% |
TANZANIA | 18% | - |
TURKEY | 18% | - |
UGANDA | 18% | - |
UNITED ARAB EMIRATES | 5% | - |
UNITED KINGDOM | 20% | 20% |
ZIMBABWE | 15% | 15% |
(*) The rate applicable to some special Territories may be different (1) The rate of VAT prior to 1 January 2022 was 5% (2) Luxembourg introduced a temporary VAT rate of 16% between 01 January and 31 December 2023. Rate prior to 01 January 2023 was 17% |