ホームGuides Import tax rates by country

Import tax rates by country

輸入税と各国の税率について学びます。

課税ルールは国ごとに異なり、輸入税の用語、税率、輸入税が課されるしきい値（de minimis）などの要素を含みます。

輸入税のさまざまな名称

世界中の輸入税のさまざまな名称の一部は次のとおりです。

VAT: Value-added taxは多くの国で評価される物品・サービス税です。
GST: オーストラリア、ニュージーランド、パプアニューギニア、シンガポール、カナダなどで徴収されるGoods and Services Tax。
IVA: スペイン語のImpuesto Valor Añadido（付加価値税）で、ポルトガルとメキシコで徴収されます。
CT: 日本で販売に課される消費税。
ICMS: ブラジルの州向け物品・サービス税。
PST: カナダの州で販売に徴収されるProvincial Sales Tax。
HST: 連邦GSTと州PSTが統合されているカナダの州で徴収されるHarmonized Sales Tax。

De minimis付きの輸入税率

Country↕	ISO code↕	Tax rate↕	Tax de minimis↕
Albania	AL	20%	22 EUR
Algeria	DZ	19%	50000 DZD
American Samoa	AS	10%	0 USD
Andorra	AD	4.50%	0 EUR
Angola	AO	14%	100 USD
Anguilla	AI	13%	0 XCD
Antigua & Barbuda	AG	15%	0 USD
Argentina	AR	21%	25 USD
Armenia	AM	20%	300 USD
Aruba	AW	7%	0 USD
Australia	AU	10%	1000 AUD
Austria	AT	20%	0 EUR
Azerbaijan	AZ	18%	0 USD
Bahamas	BS	10%	0 USD
Bahrain	BH	10%	0 BHD
Bangladesh	BD	15%	0 BDT
Barbados	BB	17.50%	0 BBD
Belarus	BY	20%	22 EUR
Belgium	BE	21%	0 EUR
Belize	BZ	12.50%	0 BZD
Benin	BJ	18%	50 USD
Bermuda	BM	0%	0 BMD
Bhutan	BT	50%	0 INR
Bolivia	BO	14.94%	0 USD
Bonaire, St.Eustatius and Saba	BQ	8%	100 USD
Bosnia and Herzegovina	BA	17%	0 EUR
Botswana	BW	14%	0 BWP
Brazil	BR	17-19%	0 BRL
Brunei Darussalam	BN	0%	0 BND*
Bulgaria	BG	20%	0 BGN
Burkina Faso	BF	18%	0 USD
Burundi	BI	18%	0 USD
Cambodia	KH	10%	50 USD
Cameroon	CM	19.25%	400 USD
Canada	CA	5%	20 CAD
Canada BC	CA	7%	20 CAD
Canada MB	CA	7%	20 CAD
Canada NB	CA	10%	20 CAD
Canada NL	CA	10%	20 CAD
Canada NS	CA	10%	20 CAD
Canada ON	CA	8%	20 CAD
Canada PE	CA	10%	20 CAD
Canada QC	CA	9.98%	20 CAD
Canada SK	CA	6%	20 CAD
Cape Verde	CV	15%	200 USD
Cayman Islands	KY	0%	0 USD
Central African Republic	CF	19%	0 USD
Chad	TD	18%	20 USD
Chile	CL	19%	30 USD
China, People's Republic of	CN	13%	0 CNY*
Colombia	CO	19%	200 USD
Comoros	KM	10%	0 USD
Congo	CG	18%	12 USD
Cook Islands	CK	15%	0 NZD
Costa Rica	CR	13%	50 USD
Croatia	HR	25%	0 EUR
Curaçao	CW	6%	100 USD
Cyprus	CY	19%	0 EUR
Czech Republic	CZ	21%	0 EUR
Denmark	DK	25%	0 DKK
Djibouti	DJ	26%	0 DJF
Dominica	DM	15%	0 USD
Dominican Republic	DO	18%	200 USD
Ecuador	EC	15%	0 USD
Egypt	EG	14%	0 EGP
El Salvador	SV	13%	0 USD
Equatorial Guinea	GQ	15%	0 USD
Eritrea	ER	10%	0 USD
Estonia	EE	22%	0 EUR
Ethiopia	ET	15%	25 EUR
Faroe Islands (Denmark)	FO	25%	80 DKK
Fiji	FJ	15%	200 FJD
Finland	FI	25.5%	0 EUR*
France	FR	20%	0 EUR
French Guiana	GF	17%	0 EUR
French Polynesia (Tahiti)	PF	16%	20,000 XPF
Gabon	GA	18%	10 USD
Gambia	GM	15%	100 USD
Georgia	GE	18%	170 USD
Germany	DE	19%	0 EUR
Ghana	GH	15%	0 USD
Gibraltar	GI	0%	0 USD
Greece	GR	24%	0 EUR
Greenland (Denmark)	GL	0%	80 DKK
Grenada	GD	15%	0 USD
Guadeloupe	GP	8.50%	0 EUR
Guam	GU	4%	0 USD
Guatemala	GT	12%	0 USD
Guernsey	GG	0%	0 EUR
Guinea	GN	18%	15 USD
Guinea-Bissau	GW	18%	0 USD
Guyana	GY	14%	0 USD
Haiti	HT	10%	0 USD
Honduras	HN	15%	0 USD
Hong Kong	HK	0%	0 USD
Hungary	HU	27%	0 EUR
Iceland	IS	24%	0 ISK
India	IN	18-28%	0 INR
Indonesia	ID	12%	75 USD
Iraq	IQ	15%	0 USD
Ireland	IE	23%	0 EUR*
Israel	IL	18%	75 USD
Italy	IT	22%	0 EUR
Ivory Coast	CI	18%	20 USD
Jamaica	JM	16.5%	0 USD
Japan	JP	10%	10000 JPY*
Jersey	JE	5%	0 GBP*
Jordan	JO	16%	0 JOD
Kazakhstan	KZ	12%	500 EUR
Kenya	KE	16%	0 USD
Kiribati	KI	0%	0 USD
Korea, The Republic of	KR	10%	150 USD
Kuwait	KW	0%	0 USD
Kyrgyzstan	KG	20%	120 USD
Laos	LA	10%	0 LAK
Latvia	LV	21%	0 EUR
Lebanon	LB	11%	0 USD
Lesotho	LS	14%	0 USD
Liberia	LR	7%	0 USD
Liechtenstein	LI	8.1%	0 CHF*
Lithuania	LT	21%	0 EUR
Luxembourg	LU	17%	0 EUR
Macau	MO	0%	0 MOP
Macedonia	MK	18%	22 EUR
Madagascar	MG	20%	20 USD
Malawi	MW	17.50%	0 MWK
Malaysia	MY	10%	0 MYR
Maldives	MV	8%	0 MVR
Mali	ML	18%	20 USD
Malta	MT	18%	0 EUR
Marshall Islands	MH	10%	0 USD
Martinique	MQ	8.50%	0 EUR
Mauritania	MR	14%	25 USD
Mauritius	MU	15%	500 MUR
Mayotte	YT	0%	0 EUR
Mexico	MX	16%	50 USD
Micronesia, Federated States of	FM	35%	0 USD
Moldova	MD	20%	300 EUR
Monaco	MC	20%	22 EUR
Mongolia	MN	10%	0 MNT
Montenegro	ME	21%	0 EUR
Montserrat	MS	15%	0 USD
Morocco	MA	20%	30 USD
Mozambique	MZ	17%	30 USD
Myanmar	MM	5%	0 USD
Namibia	NA	15%	0 USD
Nepal	NP	13%	0 NPR
Netherlands	NL	21%	0 EUR
New Caledonia	NC	0%	0 USD
New Zealand	NZ	15%	0 NZD*
Nicaragua	NI	15%	0 NIO
Niger	NE	21%	0 USD
Nigeria	NG	5%	0 USD
Norfolk Island	NF	0%	0 USD
Northern Mariana Islands	MP	0%	0 USD
Norway	NO	25%	0 NOK
Oman	OM	0%	0 USD
Pakistan	PK	17%	0 USD
Palau	PW	0%	0 USD
Palestine	PS	0%	0 EGP
Panama	PA	7%	100 PAB
Papua New Guinea	PG	10%	25 PGK
Paraguay	PY	10%	20 USD
Peru	PE	18%	200 USD
Philippines	PH	12%	10000 PHP
Poland	PL	23%	0 EUR
Portugal	PT	23%	0 EUR
Puerto Rico	PR	11.50%	0 USD
Qatar	QA	0%	0 QAR
Reunion	RE	8.50%	22 EUR
Romania	RO	19%	0 EUR
Russia	RU	20%	200 EUR
Rwanda	RW	18.00%	0 USD
Samoa	WS	0%	0 SDG
San Marino	SM	22%	0 EUR
Saudi Arabia	SA	15%	0 USD
Senegal	SN	18%	0 USD
Serbia	RS	20%**	0 RSD
Seychelles	SC	15%	0 SCR
Sierra Leone	SL	15%	0 USD
Singapore	SG	9%	400 SGD
Slovakia	SK	23%	0 EUR
Slovenia	SI	22%	0 EUR
Solomon Islands	SB	15%	0 USD
South Africa	ZA	15%	0 ZAR
Spain	ES	21%	0 EUR
Sri Lanka	LK	18%	0 LKR
St. Barthelemy	BL	0%	0 EUR
St. Kitts and Nevis	KN	17%	0 USD
St. Lucia	LC	12.50%	0 USD
St. Maarten	MF	5%	0 USD
St. Vincent	VC	15%	0 XCD
Sudan	SD	35.54%	0 USD
Suriname	SR	10%	0 XCD
Swaziland	SZ	14%	0 USD
Sweden	SE	25%	0 SEK
Switzerland	CH	8.1%	0 CHF*
Syria	SY	0%	0 SYP
Taiwan	TW	5%	2000 TWD
Tanzania	TZ	18%	0 TZS
Thailand	TH	7%	0 THB
Timor-Leste	TL	5%	0 USD
Togo	TG	18%	400 USD
Tonga	TO	15%	0 USD
Trinidad and Tobago	TT	12.50%	0 TTD
Tunisia	TN	19%	0 TND
Turkey	TR	20%	0 EUR
Turkmenistan	TM	15%	0 USD
Turks and Caicos Islands	TC	0%	0 USD
Tuvalu	TV	0%	0 USD
Uganda	UG	18%	0 USD
Ukraine	UA	20%	0 EUR
United Arab Emirates	AE	5%	0 AED
United Kingdom	GB	20%	0 GBP
United States	US	0%	0 USD
Uruguay	UY	22%	1 USD
Uzbekistan	UZ	20%	1000 USD
Vanuatu	VU	15%	0 USD
Vatican City	VA	0%	0 EUR
Venezuela	VE	16%	100 USD
Vietnam	VN	10%	0 VND
Virgin Islands (British)	VG	0%	0 USD
Virgin Islands (U.S.)	VI	0%	0 USD
Wallis and Futuna	WF	0%	0 XPF
Yemen	YE	5%	0 YER
Zambia	ZM	16%	50 USD
Zimbabwe	ZW	15%	10 USD