Reduced VAT / GST rate

Not applicable

Standard VAT / GST rate

15^[1]

High VAT / GST rate

Not applicable

_______________ 

Note: A taxable supply of immovable property for rental purposes other than for accommodation in a dwelling or in a commercial rental establishment is subject to VAT at a flat rate of 5% of the value of taxable supply. A taxable person who is an estate developer must charge VAT on the supply of immovable property at a flat rate of 5% of the value of taxable supply.

[1] VAT is chargeable at the rate of 15% plus National Health Insurance Levy at the rate of 2.5% and GETFund levy at the rate of 2.5%. There’s no longer Covid-19 levy and the flat rate regime has been abolished.