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Sales tax at 12% on gasoline. VAT system expected to be introduced in 2012
Bangladesh
15%
0% 1.5% 2.25% 4.5% 5% 9%
VAT
15% VAT is applicable for all business or industrial units with an annual turnover of Taka 2 million and above
Barbados
17.50%
0% 7.5%
VAT
Belarus
20%
10%
VAT
24% white sugar, 0.5% diamonds from Russia and 0%
Belgium
21%
0% 6% 12%
VAT
Belize
12.5%
GST
Benin
18%
VAT
Bhutan
5% 50%
Sales Tax
Most common rate is 20%
Bolivia
13%
VAT
Bosnia and Herzegovina
17%
0%
VAT
Botswana
12%
0%
VAT
Brazil
17%
ICMS
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%.
