usaref › VAT rate
VAT rate across 10 North American countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | VAT rate | In force from | Last verified | Source |
|---|---|---|---|---|
| Canada | 5 percent | 2008-01-01 | 2026-07-20 | Excise Tax Act, RSC 1985, c. E-15, Part IX, s. 165(1) (GST imposed at… |
| Costa Rica | 13 percent | 2019-07-01 | 2026-07-16 | Ley del Impuesto al Valor Agregado, Artículo 10 (texto vigente… |
| Dominican Republic | 18 percent | 2013-01-01 | 2026-07-16 | DGII — ITBIS (Ciclo del Contribuyente / Principales Impuestos): 'la… |
| El Salvador | 13 percent | 1995-06-21 | 2026-07-20 | Ley de Impuesto a la Transferencia de Bienes Muebles y a la… |
| Guatemala | 12 percent | 2001-08-01 | 2026-07-16 | SAT — Legislación Tributaria (Ley del IVA, Decreto 27-92, Artículo 10) |
| Honduras | 15 percent | 2014-01-01 | 2026-07-20 | Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 (20-Dic-1963), Art… |
| Mexico | 16 percent | 2014-01-01 | 2026-08-05 | Ley del Impuesto al Valor Agregado, Artículo 1o. (texto vigente… |
| Panama | 7 percent | 2010-07-01 | 2026-07-20 | Código Fiscal, art. 1057-V, texto según Ley 8 de 15 de marzo de 2010… |
| The Bahamas | 10 percent | 2022-01-01 | 2026-07-23 | Value Added Tax Act (Ch. 370A), section 6(1)(c) — 'a standard rate of… |
| United States | no single figure — why | 1789-03-04 | 2026-07-20 | Absence of federal statute: no provision of the Internal Revenue Code… |
1 of these 10 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.