Reduced VAT / GST rate

0 / 2.6 / 3.8^[1]

Standard VAT / GST rate

8.1

High VAT / GST rate

Not applicable

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[1]  The rate of 2.5% is applicable on some basic foods and agriculture supplies, water, printed material (including electronic copies, e.g. e-books), cultural and sporting events. The rate of 3.7% is applicable on hotel accommodation.