VAT - Standard rates in CIAT member countries (Central, National or Federal Government)
In percentages
2011
2000
Argentina
Bolivia
Operaciones
internas
Importaciones
Por dentro (Tax inclusive)
Por fuera (Tax exclusive)
Por fuera (Tax exclusive)
Turn-over style
COFINS
Brasil
2001
21.00
21.00
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
2002
2003
Hasta
17/11/2002:
21.00; Desde
18/11/2002:
19:00
13.00
14.94
13.00
3.00
Hasta
17/01/2003:
19.00; Desde
18/01/2003:
21:00
13.00
14.94
13.00
3.00
IVA style
Turn-over style
0.65
0.65
0.65
IVA style
0.65
Desde Febrero:
1.65
18.00
18.00
18.00
PIS/PASEPS
Chile
Ene-Sep: 18.00;
Oct-Dic: 19.00
2004
2005
2006
2007
2008
2009
2010
Generales
Reducidas
Incrementadas
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
10.50
27.00
13.00
14.94
13.00
3.00
Desde Febrero:
7.60
0.65
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
13.00
14.94
13.00
3.00
n.d.
n.d.
7.60
7.60
7.60
7.60
7.60
7.60
7.60
n.d.
n.d.
0.65
0.65
0.65
0.65
0.65
0.65
0.65
n.d.
n.d.
1.65
1.65
1.65
1.65
1.65
1.65
1.65
1.65
n.d.
n.d.
19.00
19.00
19.00
19.00
19.00
19.00
19.00
19.00
Colombia
15.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
1.60 y 10.00
Costa Rica
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
5.00 y 10.00
Ecuador
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
El Salvador
13.00
13.00
Ene-May:
12.00; Jun-Ago:
14:00; Sep-Dic:
12.00
13.00
20.00, 25.00 y
35.00
-
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
13.00
Guatemala
10.00
Ene-Jul: 10.00;
Ago-Dic: 12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
Honduras
Mxico
Nicaragua
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
15.00
15.00
12.00
16.00
15.00
12.00
16.00
15.00
11.00
-
15.00 y 18.00
-
Panam
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
Ene-Jun: 5.00;
Jul-Dic 7:00
7.00
10.00 y 15.00
Paraguay
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
5.00
Total
18.00
18.00
18.00
Ene-Jul: 18.00;
Ago-Dic: 19:00
19.00
19.00
19.00
19.00
19.00
19.00
19.00
Ene-Feb: 19.00;
Mar-Dic: 18:00
IVA en beneficio del gobierno central (IGV)
16.00
16.00
16.00
Ene-Jul: 16.00;
Ago-Dic: 17:00
17.00
17.00
17.00
17.00
17.00
17.00
17.00
Ene-Feb: 17.00;
Mar-Dic: 16:00
Sobretasa en beneficio de los municipios (IPM)
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
8.00
12.00
12.00
12.00
Ene-Sep: 12.00;
Oct-Dic: 16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
Efectiva (incluyendo COFIS)
26.69
26.69
26.69
26.69
26.69
26.69
26.69
Ene-Jun:
26.69.00; JulDic 22:00
22.00
22.00
22.00
22.00
10.00
Nominal
23.00
23.00
23.00
23.00
23.00
23.00
23.00
Ene-Jun: 23.00;
Jul-Dic 22:00
22.00
22.00
22.00
22.00
10.00
3.00
Ene-Jun: 3.00;
Jul-Dic: -
14.00
Ene-Feb: 14.00;
Mar-Jun: 11.00;
Jul-Dic: 9.00
9.00
Ene-Mar: 9.00;
Abr-Dic: 12:00
12.00
12.00
8.00
22.00
Per
Repblica Dominicana
IVA
Uruguay
COFIS
Venezuela
Fuente: CIAT, IBFD, Legilacin de los pases
3.00
3.00
3.00
3.00
Ene-Jul:15.50;
Ago-Dic:
14.50
14.50
Ene-Ago:15.50;
Sep-Dic: 16.00
16.00
3.00
3.00
Ene-Ago:16.00; Ene-Sep:15.00;
Sep-Dic: 15.00 Oct-Dic:14.00
