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%