¡Ù OECD ±¹°¡ ¿¬µµº° VAT ¼¼À²(%) ¡Ù
±¹°¡º° | 2005 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 |
Çë°¡¸® | 25 | 25 | 25 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 |
µ§¸¶Å© | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
³ë¸£¿þÀÌ | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
½º¿þµ§ | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
¾ÆÀ̽½¶õµå | 24.5 | 25.5 | 25.5 | 25.5 | 25.5 | 25.5 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
Çɶõµå | 22 | 22 | 23 | 23 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
±×¸®½º | 18 | 19 | 23 | 23 | 23 | 23 | 23 | 23 | 24 | 24 | 24 | 24 | 24 |
¾ÆÀÏ·£µå | 21 | 21 | 21 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 |
Æ÷¸£Åõ°¥ | 19 | 20 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 |
Æú¶õµå | 22 | 22 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 |
ÀÌÅ»¸®¾Æ | 20 | 20 | 20 | 21 | 21 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 |
½½·Îº£´Ï¾Æ | 20 | 20 | 20 | 20 | 20 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 |
üÄÚ °øȱ¹ | 19 | 20 | 20 | 20 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
º§±â¿¡ | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
¶óÆ®ºñ¾Æ | 18 | 21 | 22 | 22 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
½ºÆäÀÎ | 16 | 16 | 18 | 18 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
³×´ú¶õµå | 19 | 19 | 19 | 19 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
¸®Åõ¾Æ´Ï¾Æ | 18 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
¿¡½ºÅä´Ï¾Æ | 18 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
ÇÁ¶û½º | 19.6 | 19.6 | 19.6 | 19.6 | 19.6 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
¿À½ºÆ®¸®¾Æ | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
¿µ±¹ | 17.5 | 17.5 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
½½·Î¹ÙÅ°¾Æ °øȱ¹ | 19 | 19 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
µ¶ÀÏ | 16 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 |
Ä¥·¹ | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 |
ÄÝ·Òºñ¾Æ | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 19 | 19 | 19 | 19 | 19 |
ÅÍÅ° | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 |
·è¼ÀºÎ¸£Å© | 15 | 15 | 15 | 15 | 15 | 15 | 17 | 17 | 17 | 17 | 17 | 17 | 17 |
À̽º¶ó¿¤ | 17 | 16 | 16 | 16 | 17 | 18 | 18 | 17 | 17 | 17 | 17 | 17 | 17 |
¸ß½ÃÄÚ | 15 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
´ºÁú·£µå | 12.5 | 12.5 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
Çѱ¹ | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
È£ÁÖ | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
ÀϺ» | 5 | 5 | 5 | 5 | 5 | 5 | 8 | 8 | 8 | 8 | 8 | 10 | 10 |
½ºÀ§½º | 7.6 | 7.6 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 7.7 | 7.7 | 7.7 | 7.7 |
ij³ª´Ù | 7 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
´Ü¼ø Æò±Õ | 17.8 | 18.1 | 18.6 | 18.8 | 19.0 | 19.1 | 19.2 | 19.2 | 19.3 | 19.3 | 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/)