South Asia
6
jurisdictions
6
with at least one assessed power
| Jurisdiction | Powers assessed | Tax-to-GDP | Standard VAT rate |
|---|---|---|---|
| 🇮🇳 India | 7 | 6.9% (2022) | The rate of GST varies from 5% to 28% depending upon the… |
| 🇲🇻 Maldives | 6 | 20.4% (2022) | — |
| 🇱🇰 Sri Lanka | 6 | 7.4% (2022) | — |
| 🇧🇩 Bangladesh | 3 | 7.5% (2022) | 15 |
| 🇧🇹 Bhutan | 3 | 11.3% (2022) | — |
| 🇳🇵 Nepal | 3 | 13.9% (2023) | — |
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”.