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OECD ±¹°¡ ¿¬µµº° VAT ¼¼À²
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2005

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

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25

25

25

27

27

27

27

27

27

27

27

27

27

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25

25

25

25

25

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25

25

25

25

25

25

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25

25

25

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25

25

25

25

25

25

25

25

25

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25

25

25

25

25

25

25

25

25

25

25

25

25

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24.5

25.5

25.5

25.5

25.5

25.5

24

24

24

24

24

24

24

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22

22

23

23

24

24

24

24

24

24

24

24

24

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18

19

23

23

23

23

23

23

24

24

24

24

24

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21

21

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23

23

23

23

23

23

23

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20

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22

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18

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20

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19.6

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20

20

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20

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20

20

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20

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20

20

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19

19

20

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16

19

19

19

19

19

19

19

19

19

19

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19

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19

19

19

19

19

19

19

19

19

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16

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16

16

16

16

19

19

19

19

19

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18

18

18

18

18

18

18

18

18

18

18

18

18

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15

15

15

15

15

15

17

17

17

17

17

17

17

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17

16

16

16

17

18

18

17

17

17

17

17

17

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15

16

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16

16

16

16

16

16

16

16

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12.5

12.5

15

15

15

15

15

15

15

15

15

15

15

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10

10

10

10

10

10

10

10

10

10

10

10

10

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10

10

10

10

10

10

10

10

10

10

10

10

10

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5

5

5

5

5

5

8

8

8

8

8

10

10

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7.6

7.6

8

8

8

8

8

8

8

7.7

7.7

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7

5

5

5

5

5

5

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5

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17.8

18.1

18.6

18.8

19.0

19.1

19.2

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19.3

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19.3

19.3

19.3

    Ãâó : The OECD Tax Database ¡·Taxes on consumption ¡· VAT/GST: standard 

           and any reduced rates (2021), Table 2.A.1. VAT rates2

             (https://www.oecd.org/tax/tax-policy/tax-database/)