Reduced VAT / GST rate

11.11^[1] / 12 / 15

Standard VAT / GST rate

25

High VAT / GST rate

Not applicable

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[1]  The reduced rate of 11.11% is applicable on sale of wild marine resources (raw fish etc.) to or via fish sale cooperatives.

[2] This rate applies to transportation, hotels and cultural activities subject to VAT (cinemas, museums, sports events and amusement parks).