| S |
Standard Rate |
Reduced Rate |
Tax System |
Notes |
| Saint Kitts and Nevis |
17% |
0% |
VAT |
|
| Saint Lucia |
5% 40% |
|
Consumption tax |
|
| Saint Vincent and the Grenadines |
15% |
0-10% |
N/A |
|
| San Marino |
N/A |
|
N/A |
|
| Sao Tome and Principe |
6% 10% |
|
Sales tax |
|
| Saudi Arabia |
N/A |
0% |
VAT |
VAT system expected to be introduced |
| Senegal |
18% |
|
VAT |
|
| Serbia |
18% |
0% 8% |
VAT |
|
| Seychelles |
12% 15% |
0% 7% 10% |
VAT |
|
| Sierra Leone |
15% |
|
Sales tax |
|
| Singapore |
7% |
0% |
VAT |
|
| Slovak Republic |
20% |
6% 10% |
VAT |
|
| Slovenia |
20% |
0% 8.5% |
VAT |
|
| Solomon Islands |
5% 10% 15% |
|
Sales tax |
|
| Somalia |
14% |
|
Sales tax |
|
| South Africa |
14% |
0% |
VAT |
|
| Spain |
18% |
0% 4% 8% |
VAT |
|
| Sri Lanka |
12% |
0% |
VAT |
|
| Sudan |
10% |
|
VAT |
|
| Suriname |
8% 10% |
|
VAT |
|
| Sweden |
25% |
0% 6% 12% |
VAT |
|
| Swaziland |
14% |
|
Sales tax |
|
| Switzerland |
8% |
0% 2.5% 3.8% |
VAT |
|
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