Middle East, North Africa, Afghanistan & Pakistan
23
jurisdictions
16
with at least one assessed power
| Jurisdiction | Powers assessed | Tax-to-GDP | Standard VAT rate |
|---|---|---|---|
| 🇮🇱 Israel | 10 | 32.9% (2022) | 18 |
| 🇲🇹 Malta | 10 | 29.4% (2022) | 18 |
| 🇲🇦 Morocco | 7 | 27.1% (2021) | 20 |
| 🇸🇦 Saudi Arabia | 7 | 8.1% (2024) | 15 (5% prior to 1 July 2020) |
| 🇵🇰 Pakistan | 6 | 10.0% (2022) | For goods:18 For services: Ranges from 15% to 16%… |
| 🇦🇪 United Arab Emirates | 6 | 0.6% (2024) | 5 |
| 🇪🇬 Egypt, Arab Rep. | 5 | 14.1% (2021) | 14 |
| 🇯🇴 Jordan | 5 | 15.5% (2023) | Sales tax: 16 |
| 🇴🇲 Oman | 5 | — | 5 (subject to specific exemptions and zero ratings… |
| 🇶🇦 Qatar | 5 | — | NA |
| 🇹🇳 Tunisia | 5 | 32.5% (2021) | 19 |
| 🇧🇭 Bahrain | 4 | 2.8% (2020) | 10 |
| 🇩🇯 Djibouti | 3 | — | — |
| 🇰🇼 Kuwait | 3 | — | NA |
| 🇮🇶 Iraq | 1 | 1.3% (2019) | Sales tax: Varies by good/service (see Iraq's corporate… |
| 🇱🇧 Lebanon | 1 | 11.1% (2024) | 11 |
| 🇦🇫 Afghanistan | — | 9.9% (2017) | — |
| 🇩🇿 Algeria | — | — | — |
| 🇮🇷 Iran, Islamic Rep. | — | — | — |
| 🇱🇾 Libya | — | — | NA |
| 🇸🇾 Syrian Arab Republic | — | — | — |
| 🇵🇸 West Bank and Gaza | — | — | 16 |
| 🇾🇪 Yemen, Rep. | — | — | — |
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”.