| # | Flag | Country | Taxes on goods and services (% value added of industry and services)Taxes on goods and services (% value added of industry and services) | Year |
|---|---|---|---|---|
| 1 | Macao | 27.09% | 2017 | |
| 2 | Croatia | 23.54% | 2017 | |
| 3 | Togo | 22.86% | 2017 | |
| 4 | Latvia | 22.52% | 2017 | |
| 5 | Seychelles | 22.15% | 2016 | |
| 6 | Bosnia and Herzegovina | 21.21% | 2017 | |
| 7 | Albania | 20.63% | 2017 | |
| 8 | Ukraine | 19.43% | 2017 | |
| 9 | Serbia | 19.38% | 2012 | |
| 10 | Belize | 18.75% | 2017 | |
| 11 | Hungary | 18.72% | 2017 | |
| 12 | Georgia | 18.34% | 2017 | |
| 13 | Greece | 18.3% | 2017 | |
| 14 | Bolivia | 18.12% | 2007 | |
| 15 | Moldova | 17.89% | 2017 | |
| 16 | Bulgaria | 17.52% | 2017 | |
| 17 | Finland | 17.29% | 2017 | |
| 18 | Nepal | 17.26% | 2017 | |
| 19 | Fiji | 17.12% | 2017 | |
| 20 | Kiribati | 16.77% | 2017 | |
| 21 | Mali | 16.59% | 2017 | |
| 22 | Denmark | 16.49% | 2017 | |
| 23 | Cyprus | 16.46% | 2017 | |
| 24 | Estonia | 16.45% | 2017 | |
| 25 | Slovenia | 16.41% | 2017 | |
| 26 | Saint Vincent and the Grenadines | 16.21% | 2017 | |
| 27 | Burundi | 16.13% | 2013 | |
| 28 | Lesotho | 16.09% | 2017 | |
| 29 | Morocco | 15.37% | 2017 | |
| 30 | Mauritius | 15.31% | 2017 | |
| 31 | Barbados | 15.21% | 2015 | |
| 32 | Republic of Macedonia | 15.21% | 2017 | |
| 33 | Portugal | 14.78% | 2017 | |
| 34 | Malta | 14.68% | 2017 | |
| 35 | Sweden | 14.44% | 2017 | |
| 36 | Poland | 14.08% | 2016 | |
| 37 | Turkey | 13.92% | 2017 | |
| 38 | Norway | 13.89% | 2017 | |
| 39 | Kyrgyzstan | 13.83% | 2017 | |
| 40 | Iceland | 13.54% | 2016 | |
| 41 | Austria | 13.52% | 2017 | |
| 42 | United Kingdom | 13.27% | 2017 | |
| 43 | Cambodia | 13.27% | 2017 | |
| 44 | Honduras | 13.11% | 2015 | |
| 45 | Luxembourg | 13.04% | 2017 | |
| 46 | Lithuania | 13.03% | 2017 | |
| 47 | Burkina Faso | 12.72% | 2017 | |
| 48 | Maldives | 12.68% | 2014 | |
| 49 | Israel | 12.61% | 2017 | |
| 50 | Slovakia | 12.32% | 2017 | |
| 51 | Vietnam | 12.19% | 2013 | |
| 52 | Uzbekistan | 12.09% | 2017 | |
| 53 | Chile | 12.08% | 2017 | |
| 54 | Sudan | 11.94% | 2016 | |
| 55 | Nicaragua | 11.94% | 2017 | |
| 56 | Cape Verde | 11.94% | 2017 | |
| 57 | Netherlands | 11.92% | 2017 | |
| 58 | Algeria | 11.92% | 2011 | |
| 59 | South Africa | 11.7% | 2017 | |
| 60 | El Salvador | 11.67% | 2017 | |
| 61 | France | 11.59% | 2017 | |
| 62 | Jordan | 11.59% | 2017 | |
| 63 | Uruguay | 11.53% | 2017 | |
| 64 | Belgium | 11.53% | 2017 | |
| 65 | Palau | 11.5% | 2017 | |
| 66 | Armenia | 11.47% | 2017 | |
| 67 | Tunisia | 11.42% | 2012 | |
| 68 | Ivory Coast | 11.39% | 2017 | |
| 69 | Czech Republic | 11.3% | 2017 | |
| 70 | Romania | 11.29% | 2017 | |
| 71 | Rwanda | 11.23% | 2017 | |
| 72 | Mozambique | 11.21% | 2017 | |
| 73 | New Zealand | 11.21% | 2016 | |
| 74 | Kenya | 11.02% | 2017 | |
| 75 | Malawi | 11% | 2017 | |
| 76 | Uganda | 10.95% | 2017 | |
| 77 | Grenada | 10.91% | 2014 | |
| 78 | Tajikistan | 10.86% | 2004 | |
| 79 | Belarus | 10.83% | 2017 | |
| 80 | Senegal | 10.58% | 2017 | |
| 81 | Italy | 10.51% | 2017 | |
| 82 | Zimbabwe | 9.99% | 2017 | |
| 83 | Jamaica | 9.93% | 2017 | |
| 84 | Mongolia | 9.92% | 2017 | |
| 85 | Tanzania | 9.81% | 2017 | |
| 86 | Suriname | 9.76% | 2012 | |
| 87 | Gambia | 9.6% | 1990 | |
| 88 | Guinea-Bissau | 9.53% | 2017 | |
| 89 | Saint Lucia | 9.32% | 2017 | |
| 90 | Spain | 9.2% | 2017 | |
| 91 | Sri Lanka | 9.19% | 2017 | |
| 92 | Thailand | 9.08% | 2017 | |
| 93 | Dominican Republic | 9.06% | 2017 | |
| 94 | Saint Kitts And Nevis | 8.69% | 2017 | |
| 95 | Republic of Ireland | 8.59% | 2017 | |
| 96 | Ghana | 8.51% | 2011 | |
| 97 | Costa Rica | 8.47% | 2017 | |
| 98 | The Bahamas | 8.27% | 2017 | |
| 99 | Cameroon | 8.21% | 2017 | |
| 100 | Namibia | 8.2% | 2017 | |
| 101 | Zambia | 8.16% | 2017 | |
| 102 | Colombia | 8% | 2017 | |
| 103 | Paraguay | 7.88% | 2017 | |
| 104 | Russia | 7.86% | 2017 | |
| 105 | Azerbaijan | 7.78% | 2017 | |
| 106 | Marshall Islands | 7.61% | 2017 | |
| 107 | Peru | 7.5% | 2017 | |
| 108 | Sierra Leone | 7.46% | 2014 | |
| 109 | Argentina | 7.45% | 2017 | |
| 110 | Lebanon | 7.41% | 2017 | |
| 111 | Germany | 7.03% | 2017 | |
| 112 | Brazil | 7.01% | 2017 | |
| 113 | Bhutan | 6.89% | 2017 | |
| 114 | South Korea | 6.86% | 2017 | |
| 115 | Guatemala | 6.72% | 2016 | |
| 116 | Egypt | 6.4% | 2015 | |
| 117 | Pakistan | 6.12% | 2005 | |
| 118 | Mexico | 5.98% | 2017 | |
| 119 | China | 5.96% | 2016 | |
| 120 | Australia | 5.88% | 2017 | |
| 121 | Switzerland | 5.85% | 2017 | |
| 122 | Trinidad and Tobago | 5.83% | 2015 | |
| 123 | Ethiopia | 5.68% | 2017 | |
| 124 | Indonesia | 5.63% | 2017 | |
| 125 | India | 5.42% | 2017 | |
| 126 | Niger | 5.37% | 1980 | |
| 127 | Malaysia | 5.2% | 2017 | |
| 128 | Afghanistan | 5.17% | 2017 | |
| 129 | Botswana | 5.11% | 2017 | |
| 130 | Japan | 4.78% | 2017 | |
| 131 | Philippines | 4.67% | 2017 | |
| 132 | Republic of the Congo | 4.37% | 2012 | |
| 133 | Singapore | 4.32% | 2017 | |
| 134 | Myanmar | 4.24% | 2017 | |
| 135 | Bangladesh | 4.11% | 2016 | |
| 136 | Guinea | 4.08% | 1992 | |
| 137 | Democratic Republic Of Congo | 3.86% | 2010 | |
| 138 | Central African Republic | 3.72% | 2016 | |
| 139 | Kazakhstan | 3.72% | 2017 | |
| 140 | Madagascar | 3.67% | 2002 | |
| 141 | Liberia | 3.32% | 2013 | |
| 142 | Gabon | 3.18% | 2016 | |
| 143 | East Timor | 3.08% | 2017 | |
| 144 | Benin | 2.3% | 1979 | |
| 145 | Federated States of Micronesia | 2.01% | 2015 | |
| 146 | Nauru | 1.72% | 2015 | |
| 147 | Saudi Arabia | 1.5% | 2017 | |
| 148 | Angola | 1.37% | 2017 | |
| 149 | São Tomé and Príncipe | 1.31% | 2012 | |
| 150 | Equatorial Guinea | 1.08% | 2017 | |
| 151 | Iran | 0.94% | 2009 | |
| 152 | United States | 0.5% | 2017 | |
| 153 | Iraq | 0.41% | 2016 | |
| 154 | Kuwait | 0.4% | 2015 | |
| 155 | Oman | 0.4% | 1999 | |
| 156 | Bahrain | 0.13% | 2010 | |
| 157 | United Arab Emirates | 0.06% | 2017 |