East Asia & Pacific
41
jurisdictions
35
with at least one assessed power
| Jurisdiction | Powers assessed | Tax-to-GDP | Standard VAT rate |
|---|---|---|---|
| 🇦🇺 Australia | 10 | 29.5% (2021) | Goods and services tax: 10 |
| 🇳🇿 New Zealand | 10 | 33.8% (2022) | Goods and services tax (GST): 15 |
| 🇨🇳 China | 9 | 20.1% (2022) | 13, 9, or 6 depending on the types of goods and services |
| 🇭🇰 Hong Kong SAR, China | 9 | 14.1% (2022) | NA |
| 🇮🇩 Indonesia | 9 | 12.1% (2022) | 12 |
| 🇯🇵 Japan | 9 | 34.1% (2021) | Consumption tax: 10 |
| 🇰🇷 Korea, Rep. | 9 | 32.0% (2022) | 10 |
| 🇲🇾 Malaysia | 9 | 12.2% (2022) | Sales tax: 10; Service tax: 8 |
| 🇲🇳 Mongolia | 8 | 24.6% (2022) | 10 |
| 🇸🇬 Singapore | 8 | 12.1% (2022) | Goods and services tax: 9 |
| 🇹🇭 Thailand | 8 | 16.7% (2022) | 7 |
| 🇻🇳 Viet Nam | 8 | 19.0% (2022) | 10 |
| 🇵🇬 Papua New Guinea | 7 | 14.8% (2022) | Goods and services tax: 10 |
| 🇨🇰 Cook Islands | 6 | 22.1% (2022) | — |
| 🇫🇯 Fiji | 6 | 17.9% (2022) | — |
| 🇲🇴 Macao SAR, China | 6 | 27.4% (2024) | NA |
| 🇵🇭 Philippines | 6 | 18.4% (2022) | 12 |
| 🇧🇳 Brunei Darussalam | 5 | — | NA |
| 🇼🇸 Samoa | 5 | 26.4% (2022) | — |
| 🇹🇼 Taiwan | 4 | — | 5% to general industries |
| 🇰🇭 Cambodia | 3 | 14.7% (2022) | 10 |
| 🇱🇦 Lao PDR | 3 | 10.3% (2022) | 10 |
| 🇲🇭 Marshall Islands | 3 | 26.1% (2022) | — |
| 🇳🇷 Naoero | 3 | 29.2% (2022) | — |
| 🇸🇧 Solomon Islands | 3 | 18.6% (2022) | — |
| 🇹🇻 Tuvalu | 3 | — | — |
| 🇻🇺 Vanuatu | 3 | 16.1% (2022) | — |
| 🇰🇮 Kiribati | 2 | 20.5% (2022) | — |
| 🇫🇲 Micronesia, Fed. Sts. | 2 | 7.0% (2020) | — |
| 🇵🇼 Palau | 2 | 18.1% (2020) | — |
| 🇹🇱 Timor-Leste | 2 | 19.8% (2022) | — |
| 🇹🇴 Tonga | 2 | 20.5% (2023) | — |
| 🇲🇲 Myanmar | 1 | 6.0% (2019) | There is no VAT in Myanmar. The indirect tax in Myanmar is… |
| 🇳🇨 New Caledonia | 1 | — | General consumption tax (TGC): 11 |
| 🇳🇺 Niue | 1 | — | — |
| 🇦🇸 American Samoa | — | — | — |
| 🇵🇫 French Polynesia | — | — | — |
| 🇬🇺 Guam | — | — | — |
| 🇰🇵 Korea, Dem. People's Rep. | — | — | — |
| 🇲🇵 Northern Mariana Islands | — | — | — |
| 🇹🇰 Tokelau | — | 16.0% (2022) | — |
Tax-to-GDP is general government from OECD Revenue Statistics where available (World Bank central-government figures otherwise, which are not comparable with it). VAT wording is PwC’s. A dash means the jurisdiction has not yet been assessed — that is not the same as “no”.