{
  "name": "hellobooks-public",
  "version": "1.5.0",
  "catalog": "tax-rates",
  "title": "Statutory tax rates",
  "description": "Statutory GST/VAT/sales-tax slabs per country, with a compliance disclaimer.",
  "source": "https://agents.hellobooks.ai/catalog/tax-rates.json",
  "marketingUrl": "https://hellobooks.ai/global",
  "dataSource": "static",
  "dateModified": "2026-09-23T00:00:00.000Z",
  "count": 36,
  "data": {
    "taxRates": [
      {
        "id": "IN-standard-18",
        "country": "IN",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 18,
        "label": "Standard (18%)",
        "exampleCategories": [
          "most services",
          "IT services",
          "small cars",
          "appliances",
          "electronics",
          "office supplies"
        ],
        "notes": "One of the two principal GST 2.0 slabs (5% and 18%) from 22 Sep 2025 (56th GST Council). Default for most goods and services. RCM applies for specified imports of services from unregistered suppliers.",
        "effectiveFrom": "2017-07-01",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-standard-12",
        "country": "IN",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 12,
        "label": "Standard (12%) — superseded by GST 2.0",
        "exampleCategories": [
          "packaged food",
          "mobile phones",
          "business class air travel"
        ],
        "notes": "ABOLISHED under GST 2.0 (56th GST Council), effective 22 Sep 2025 — the 12% slab was removed and items moved to 5% or 18%. Retained here for historical / pre-2.0 invoices only.",
        "effectiveFrom": "2017-07-01",
        "effectiveTo": "2025-09-21",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-reduced-5",
        "country": "IN",
        "taxType": "GST",
        "scheme": "reduced",
        "rate": 5,
        "label": "Merit (5%)",
        "exampleCategories": [
          "daily essentials",
          "packaged food",
          "transport of goods",
          "most medicines"
        ],
        "notes": "One of the two principal GST 2.0 slabs (5% and 18%) from 22 Sep 2025 (56th GST Council). Many former 12% items moved here; several essentials (e.g. dairy, key medicines, individual health/life insurance) moved to nil/exempt.",
        "effectiveFrom": "2017-07-01",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-standard-28",
        "country": "IN",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 28,
        "label": "Standard (28%) — superseded by GST 2.0",
        "exampleCategories": [
          "luxury goods",
          "tobacco",
          "automobiles",
          "aerated drinks"
        ],
        "notes": "ABOLISHED under GST 2.0 (56th GST Council), effective 22 Sep 2025. Former 28% items moved to 18% (most appliances, small cars) or to the new 40% demerit slab (sin / luxury goods). Retained for historical / pre-2.0 invoices only.",
        "effectiveFrom": "2017-07-01",
        "effectiveTo": "2025-09-21",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-demerit-40",
        "country": "IN",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 40,
        "label": "Demerit / sin & luxury (40%)",
        "exampleCategories": [
          "pan masala",
          "tobacco products",
          "aerated & caffeinated drinks",
          "luxury vehicles"
        ],
        "notes": "New special de-merit slab introduced by GST 2.0 (56th GST Council), effective 22 Sep 2025 — replaces the old 28% + compensation-cess stack on sin and luxury goods.",
        "effectiveFrom": "2025-09-22",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-zero-0",
        "country": "IN",
        "taxType": "GST",
        "scheme": "zero",
        "rate": 0,
        "label": "Zero-rated",
        "exampleCategories": [
          "exports",
          "supplies to SEZ",
          "unprocessed food grains"
        ],
        "notes": "Zero-rated supplies remain eligible for input tax credit (ITC).",
        "effectiveFrom": "2017-07-01",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-exempt-0",
        "country": "IN",
        "taxType": "GST",
        "scheme": "exempt",
        "rate": 0,
        "label": "Exempt",
        "exampleCategories": [
          "healthcare services",
          "educational services",
          "fresh milk"
        ],
        "notes": "Exempt supplies are NOT eligible for ITC. Different treatment from zero-rated.",
        "effectiveFrom": "2017-07-01",
        "source": "https://cbic-gst.gov.in/gst-goods-services-rates.html"
      },
      {
        "id": "IN-composition-trader-1",
        "country": "IN",
        "taxType": "GST",
        "scheme": "composition",
        "rate": 1,
        "label": "Composition – trader (1%)",
        "exampleCategories": [
          "small traders < Rs 1.5 cr turnover"
        ],
        "notes": "CGST 0.5% + SGST 0.5%. CMP-08 quarterly + GSTR-4 annual.",
        "effectiveFrom": "2019-04-01",
        "source": "https://cbic-gst.gov.in/composition-scheme.html"
      },
      {
        "id": "IN-composition-manufacturer-1",
        "country": "IN",
        "taxType": "GST",
        "scheme": "composition",
        "rate": 1,
        "label": "Composition – manufacturer (1%)",
        "exampleCategories": [
          "small manufacturers < Rs 1.5 cr turnover"
        ],
        "notes": "CGST 0.5% + SGST 0.5%. Cannot collect tax from customers.",
        "effectiveFrom": "2019-04-01",
        "source": "https://cbic-gst.gov.in/composition-scheme.html"
      },
      {
        "id": "IN-composition-restaurant-5",
        "country": "IN",
        "taxType": "GST",
        "scheme": "composition",
        "rate": 5,
        "label": "Composition – restaurant (5%)",
        "exampleCategories": [
          "small restaurants not serving alcohol"
        ],
        "notes": "CGST 2.5% + SGST 2.5%.",
        "effectiveFrom": "2019-04-01",
        "source": "https://cbic-gst.gov.in/composition-scheme.html"
      },
      {
        "id": "GB-standard-20",
        "country": "GB",
        "taxType": "VAT",
        "scheme": "standard",
        "rate": 20,
        "label": "Standard (20%)",
        "exampleCategories": [
          "most goods and services"
        ],
        "effectiveFrom": "2011-01-04",
        "source": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services"
      },
      {
        "id": "GB-reduced-5",
        "country": "GB",
        "taxType": "VAT",
        "scheme": "reduced",
        "rate": 5,
        "label": "Reduced (5%)",
        "exampleCategories": [
          "domestic fuel",
          "children's car seats",
          "home energy improvements"
        ],
        "effectiveFrom": "1997-09-01",
        "source": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services"
      },
      {
        "id": "GB-zero-0",
        "country": "GB",
        "taxType": "VAT",
        "scheme": "zero",
        "rate": 0,
        "label": "Zero",
        "exampleCategories": [
          "most food",
          "children's clothes",
          "books",
          "newspapers"
        ],
        "notes": "Zero-rated — supplier reclaims input VAT. Different from exempt.",
        "effectiveFrom": "1973-04-01",
        "source": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services"
      },
      {
        "id": "GB-exempt-0",
        "country": "GB",
        "taxType": "VAT",
        "scheme": "exempt",
        "rate": 0,
        "label": "Exempt",
        "exampleCategories": [
          "insurance",
          "postage stamps",
          "health services"
        ],
        "notes": "Exempt — supplier cannot reclaim input VAT.",
        "effectiveFrom": "1973-04-01",
        "source": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services"
      },
      {
        "id": "AU-standard-10",
        "country": "AU",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 10,
        "label": "Standard (10%)",
        "exampleCategories": [
          "most goods and services"
        ],
        "effectiveFrom": "2000-07-01",
        "source": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst"
      },
      {
        "id": "AU-zero-0",
        "country": "AU",
        "taxType": "GST",
        "scheme": "zero",
        "rate": 0,
        "label": "GST-free",
        "exampleCategories": [
          "basic food",
          "medical services",
          "exports"
        ],
        "effectiveFrom": "2000-07-01",
        "source": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst"
      },
      {
        "id": "AU-input-taxed-0",
        "country": "AU",
        "taxType": "GST",
        "scheme": "input-taxed",
        "rate": 0,
        "label": "Input-taxed",
        "exampleCategories": [
          "financial supplies",
          "lending money / provision of credit for a fee",
          "residential rent",
          "sale of existing residential premises"
        ],
        "notes": "Third Australian GST category (distinct from GST-free): no GST is charged on the sale, AND the supplier cannot claim GST credits on related purchases. Most common cases are financial supplies and renting/selling residential premises. Note: LCT (Luxury Car Tax, 33% above the LCT threshold) and WET (Wine Equalisation Tax, 29% wholesale) are separate Commonwealth taxes, not GST slabs, so they are intentionally not modelled here.",
        "effectiveFrom": "2000-07-01",
        "source": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/when-to-charge-gst-and-when-not-to/input-taxed-sales"
      },
      {
        "id": "US-state-summary",
        "country": "US",
        "taxType": "Sales-Tax",
        "scheme": "state-summary",
        "rate": 0,
        "label": "Sales tax is state-administered",
        "exampleCategories": [
          "everything"
        ],
        "notes": "There is no federal sales tax in the US. Rates are state + county + city; nexus is required per state. Combined rates range roughly 0% (NH, MT, OR, DE) up to ~10.25% (Chicago) depending on jurisdiction. Use Avalara/TaxJar for live rates per ZIP.",
        "effectiveFrom": "1933-01-01",
        "source": "https://taxfoundation.org/data/all/state/2024-sales-taxes/"
      },
      {
        "id": "CA-gst-5",
        "country": "CA",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 5,
        "label": "GST (5%)",
        "exampleCategories": [
          "federal GST applied in non-HST provinces (AB, BC, MB, NT, NU, QC, SK, YT)"
        ],
        "notes": "In HST provinces (ON, NB, NS, NL, PE) the combined HST rate applies in lieu of separate GST + PST.",
        "effectiveFrom": "2008-01-01",
        "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html"
      },
      {
        "id": "CA-hst-13-on",
        "country": "CA",
        "taxType": "HST",
        "scheme": "standard",
        "rate": 13,
        "label": "HST – Ontario (13%)",
        "exampleCategories": [
          "goods and services taxable under HST in Ontario"
        ],
        "effectiveFrom": "2010-07-01",
        "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html"
      },
      {
        "id": "CA-hst-15-atlantic",
        "country": "CA",
        "taxType": "HST",
        "scheme": "standard",
        "rate": 15,
        "label": "HST – Atlantic (15%)",
        "exampleCategories": [
          "NB, NL, PE"
        ],
        "notes": "New Brunswick, Newfoundland &amp; Labrador, Prince Edward Island. Nova Scotia left this group on 2025-04-01 when it dropped to 14% — see CA-hst-14-ns.",
        "effectiveFrom": "2016-07-01",
        "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html"
      },
      {
        "id": "CA-hst-14-ns",
        "country": "CA",
        "taxType": "HST",
        "scheme": "standard",
        "rate": 14,
        "label": "HST – Nova Scotia (14%)",
        "exampleCategories": [
          "goods and services taxable under HST in Nova Scotia"
        ],
        "notes": "Nova Scotia cut its HST from 15% to 14% (provincial part 10%→9%, federal GST 5% unchanged) effective 2025-04-01 — the first Canadian HST rate change since 2016.",
        "effectiveFrom": "2025-04-01",
        "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html"
      },
      {
        "id": "CA-pst-7-bc",
        "country": "CA",
        "taxType": "PST",
        "scheme": "standard",
        "rate": 7,
        "label": "PST – British Columbia (7%)",
        "exampleCategories": [
          "most goods",
          "software",
          "legal services",
          "telecommunications"
        ],
        "notes": "BC Provincial Sales Tax, levied on top of the federal GST 5% (combined 12%). Administered by the BC Ministry of Finance, not CRA. Some services and most food are exempt.",
        "effectiveFrom": "2013-04-01",
        "source": "https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst"
      },
      {
        "id": "CA-pst-6-sk",
        "country": "CA",
        "taxType": "PST",
        "scheme": "standard",
        "rate": 6,
        "label": "PST – Saskatchewan (6%)",
        "exampleCategories": [
          "most goods",
          "services",
          "construction contracts"
        ],
        "notes": "Saskatchewan Provincial Sales Tax, levied on top of the federal GST 5% (combined 11%). Raised from 5% to 6% effective 2017-03-23. Administered by the Saskatchewan Ministry of Finance.",
        "effectiveFrom": "2017-03-23",
        "source": "https://www.saskatchewan.ca/business/taxes-licensing/provincial-taxes-policies-and-bulletins/provincial-sales-tax"
      },
      {
        "id": "CA-pst-7-mb",
        "country": "CA",
        "taxType": "PST",
        "scheme": "standard",
        "rate": 7,
        "label": "RST – Manitoba (7%)",
        "exampleCategories": [
          "most goods",
          "certain services",
          "insurance premiums"
        ],
        "notes": "Manitoba Retail Sales Tax (RST) — legally named RST but functionally a PST, hence taxType PST. Levied on top of the federal GST 5% (combined 12%). Reduced from 8% to 7% effective 2019-07-01. Administered by Manitoba Finance.",
        "effectiveFrom": "2019-07-01",
        "source": "https://www.gov.mb.ca/finance/taxation/taxes/retail.html"
      },
      {
        "id": "CA-qst-9975-qc",
        "country": "CA",
        "taxType": "QST",
        "scheme": "standard",
        "rate": 9.975,
        "label": "QST – Québec (9.975%)",
        "exampleCategories": [
          "most goods and services"
        ],
        "notes": "Québec Sales Tax (QST / TVQ) — a VAT-style tax administered by Revenu Québec (not CRA), levied on top of the federal GST 5% (combined 14.975%). Rate has been 9.975% since 2013-01-01, when it was de-coupled from the GST-inclusive base. Aligns with the QST block computed by the Accounting \"Canada GST/HST Return (GST34)\" flow for QC entities.",
        "effectiveFrom": "2013-01-01",
        "source": "https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/"
      },
      {
        "id": "SG-standard-9",
        "country": "SG",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 9,
        "label": "Standard (9%)",
        "exampleCategories": [
          "most goods and services"
        ],
        "notes": "Stepped up from 8% on 2024-01-01 (the second of two increases; 7%→8% on 2023-01-01). See SG-standard-8 for the superseded 8% slab.",
        "effectiveFrom": "2024-01-01",
        "source": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates"
      },
      {
        "id": "SG-standard-8",
        "country": "SG",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 8,
        "label": "Standard (8%) — superseded by 9%",
        "exampleCategories": [
          "most goods and services"
        ],
        "notes": "The interim 8% rate that applied for calendar year 2023 (raised from 7% on 2023-01-01, then to 9% on 2024-01-01). Retained for historical / 2023-dated invoices only.",
        "effectiveFrom": "2023-01-01",
        "effectiveTo": "2023-12-31",
        "source": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates"
      },
      {
        "id": "SG-zero-0",
        "country": "SG",
        "taxType": "GST",
        "scheme": "zero",
        "rate": 0,
        "label": "Zero-rated",
        "exampleCategories": [
          "export of goods",
          "international services"
        ],
        "notes": "Zero-rated supplies carry 0% GST but the supplier can still claim input tax. Distinct from exempt supplies.",
        "effectiveFrom": "1994-04-01",
        "source": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-charge-0-gst-(zero-rate)"
      },
      {
        "id": "SG-exempt-0",
        "country": "SG",
        "taxType": "GST",
        "scheme": "exempt",
        "rate": 0,
        "label": "Exempt",
        "exampleCategories": [
          "most financial services",
          "sale and lease of residential property",
          "supply of digital payment tokens",
          "investment precious metals"
        ],
        "notes": "Fourth Schedule to the GST Act. No GST is charged and input tax is generally not claimable. Digital payment tokens have been exempt since 2020-01-01.",
        "effectiveFrom": "1994-04-01",
        "source": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-is-gst-not-charged/supplies-exempt-from-gst"
      },
      {
        "id": "NZ-standard-15",
        "country": "NZ",
        "taxType": "GST",
        "scheme": "standard",
        "rate": 15,
        "label": "Standard (15%)",
        "exampleCategories": [
          "most goods and services"
        ],
        "effectiveFrom": "2010-10-01",
        "source": "https://www.ird.govt.nz/gst"
      },
      {
        "id": "NZ-zero-0",
        "country": "NZ",
        "taxType": "GST",
        "scheme": "zero",
        "rate": 0,
        "label": "Zero-rated",
        "exampleCategories": [
          "exported goods",
          "services supplied to non-residents (remote services)",
          "sale of a going concern",
          "land transactions between GST-registered persons"
        ],
        "notes": "Zero-rated (0%) supplies still allow the supplier to claim input tax. Distinct from exempt supplies.",
        "effectiveFrom": "1986-10-01",
        "source": "https://www.ird.govt.nz/gst/charging-gst/zero-rated-supplies"
      },
      {
        "id": "NZ-exempt-0",
        "country": "NZ",
        "taxType": "GST",
        "scheme": "exempt",
        "rate": 0,
        "label": "Exempt",
        "exampleCategories": [
          "rental of residential dwellings",
          "most financial services",
          "sale of donated goods by non-profit bodies"
        ],
        "notes": "Exempt supplies carry no GST and the supplier cannot claim input tax. Financial services can instead be zero-rated when supplied to a GST-registered person making 75%+ taxable supplies.",
        "effectiveFrom": "1986-10-01",
        "source": "https://www.ird.govt.nz/gst/charging-gst/exempt-supplies"
      },
      {
        "id": "AE-standard-5",
        "country": "AE",
        "taxType": "VAT",
        "scheme": "standard",
        "rate": 5,
        "label": "Standard (5%)",
        "exampleCategories": [
          "most goods and services"
        ],
        "effectiveFrom": "2018-01-01",
        "source": "https://tax.gov.ae/en/taxes/vat.aspx"
      },
      {
        "id": "AE-zero-0",
        "country": "AE",
        "taxType": "VAT",
        "scheme": "zero",
        "rate": 0,
        "label": "Zero-rated",
        "exampleCategories": [
          "exports outside the GCC",
          "international transport",
          "certain healthcare services",
          "certain education services",
          "first supply of residential buildings (within 3 years of completion)",
          "investment-grade precious metals"
        ],
        "notes": "Zero-rated (0%) supplies still allow the taxable person to recover input VAT. Distinct from exempt supplies.",
        "effectiveFrom": "2018-01-01",
        "source": "https://tax.gov.ae/en/taxes/vat.aspx"
      },
      {
        "id": "AE-exempt-0",
        "country": "AE",
        "taxType": "VAT",
        "scheme": "exempt",
        "rate": 0,
        "label": "Exempt",
        "exampleCategories": [
          "certain financial services (margin-based)",
          "residential buildings (supplies other than the zero-rated first supply)",
          "bare land",
          "local passenger transport"
        ],
        "notes": "Exempt supplies carry no VAT and input VAT is generally not recoverable. Fee-based financial services are standard-rated; margin-based financial services are exempt.",
        "effectiveFrom": "2018-01-01",
        "source": "https://tax.gov.ae/en/taxes/vat.aspx"
      }
    ],
    "disclaimer": "Public statutory reference only. Rates rotate when budgets change — always confirm against the linked ``source`` URL before quoting figures to a user. This catalog contains no customer data."
  }
}