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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 México 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 -

Panamá

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

Perú

República Dominicana

IVA Uruguay COFIS Venezuela

Fuente: CIAT, IBFD, Legilación de los países

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


/2000-2011