Global Indirect Tax Rates - Laos to Luxembourg |
| L | Standard Rate | Reduced Rate | Tax System | Notes |
|---|---|---|---|---|
| Laos | 10% | VAT | ||
| Latvia | 21% | 0% 12% | VAT | |
| Lebanon | 10% | VAT | ||
| Lesotho | 14% | 5% | VAT | |
| Liberia | 7% | N/A | ||
| Libya | N/A | N/A | Stamp duty payable at 2% of contract value, plus 5 per thousand (Libyan dinars). | |
| Liechtenstein | 8.00% | 2.5% 3.8% | VAT | |
| Lithuania | 21% | 9% 5% | VAT | |
| Luxembourg | 15% | 3% 6% 12% | VAT |
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