| Global Indirect Tax Rates - Bahamas to Burundi |
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| B | Standard Rate | Indirect Tax System | Notes | | Bahamas | N/A | N/A | | | Bahrain | N/A | N/A | Sales tax at 12% on gasoline | | Bangladesh | 15% | VAT | | | Barbados | 15% | VAT | | Belarus | 18% | VAT | | | Belgium | 21% | VAT | | | Belize | 10% | GST | | | Benin | 18% | VAT | | | Bhutan | 5-50% | Sales Tax | | | Bolivia | 13% | VAT | | | Bosnia and Herzegovina | 17% | VAT | | | Botswana | 10% | VAT | | | Brazil | 17% | VAT | Multiple-rate system with tax levied at State and Federal levels. Brazilian State VAT (ICMS) levied at rates ranging from 7% to 25%, with average rate of 17% (e.g. rate in Sao Paulo is 18%). National VAT (IPI) also levied with average rate of 20%. | | Brunei Darussalam | N/A | N/A | | | Bulgaria | 20% | VAT | | | Burkina Faso | 18% | VAT | | | Burundi | 17% | Transaction Tax | |
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Page Last Updated: April 4, 2008
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Source: Deloitte Touche Tohmatsu (English) |