Last updated: 19.10.01
| VAT | VAT | VAT | |
| COUNTRY | BOOK rate | CD-Rom rate | Standard rate |
| ARGENTINA | exempt | 21% | 21% |
| AUSTRALIA | GST(VAT) 10% from 1.07.2000 | GST(VAT) from 1.07.2000 | GST(VAT) from 1.07.2000 |
| AUSTRIA | 10% | 20% | 20% |
| BELGIUM | 6% | 21% | |
| BOSNIA-HERZECOVINE | (sales tax) 10% | ||
| BRAZIL | 0% | ||
| BULGARIA | 20% | 20% | |
| CANADA | GST(VAT) *7% | GST(VAT) **15% | |
| CHILI | 18% | 18% | |
| C0LOMBIA | exempt | 14% | |
| CZECH Republic | 5% | 22% | |
| DENMARK | 25% | 25% | 25% |
| ESTONIA | 5% | 18% | |
| FINLAND | 8% | 22% | 22% |
| FRANCE | 5,5% | 19,6% | 19,6% |
| FYROM (Macedonia) | 5% | ||
| GEORGIA | 20% | 20% | |
| GERMANY | 7% | 16% | 16% |
| GHANA | 0% | 15% | |
| GREECE | 4% | 18% | |
| HUNGARY | 12%; textbooks 0% | 25% | |
| ICELAND | 14% | 24,5% | |
| INDONESIA | (sales tax) books exempt | ||
| IRELAND | 0% | 21% | |
| ISRAEL | 17% | 17% | 17% |
| ITALY | 4% | 20% | 20% |
| JAPAN | 5% | 5% | 5% |
| KENYA | 0% | 15% | |
| KOREA (S) | 0% | 10% | |
| LATVIA | 18% | 18% | 18% |
| LITHUANIA | children, textbooks 0% | 18% | |
| LUXEMBOURG | 3% | 15% | |
| MEXICO | 0% | 15% | 15% |
| NETHERLANDS | 6% | 17,5% | 17,5% |
| NEW ZEALAND | 12,5% | 12,5% | 12,5% |
| NORWAY | 0% | 23% | 23% |
| PERU | (sales tax) books exempt | 18% | |
| PHILIPPINES | (sales tax) books exempt | 10% | |
| POLAND | 0% | 22% | |
| PORTUGAL | 5% | 17% | |
| RUSSIA | 0% | 20% | |
| SINGAPORE | 3% | 3% | |
| SLOVAKIA | 6% | 25% | |
| SLOVENIA | 8%, from 1.07.1999 | 19%, from 1.07.99 | |
| SOUTH AFRICA | 14% | 14% | |
| SPAIN | 4% | 16% | 16% |
| SWEDEN | 6 % | 25% | |
| SWITZERLAND | 2,4% | 7,6% | |
| THAILAND | 0% |
7%
| |
| UGANDA | 0% | ||
| UKRAINE | 20% |
20%
| |
| UK | exempt | 17,5% |
17,5%
|
| U.S.A. | (sales tax) 1% to 7% |
(sales tax) 1% to 7%
|