ONESOURCE Indirect Tax Q3 2015 Sales Tax & VAT Rate Report · The average county sales tax rate was 1.261% in Q3 2015. City Level Rate (city designated portion of the sales tax rate):
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Note: special rates include non-standard rates (e.g. rental, auto, and food)
2015 North America Regular Sales Tax Rate Changes
(total number of increases, decreases, and new rates)
Months US Canada Mexico Subtotals Total
Inc
rea
se
s
De
cre
as
es
Ne
w
Inc
rea
se
s
De
cre
as
es
Ne
w
Inc
rea
se
s
De
cre
as
es
Ne
w
Ch
an
ge
s
Ne
w
Jan 78 13 43 0 0 0 0 0 0 91 43 134
Feb 4 0 0 0 0 0 0 0 0 4 0 4
Mar 13 3 4 0 0 0 0 0 0 16 4 20
Q1 95 16 47 0 0 0 0 0 0 111 47 158
Apr 86 12 68 0 0 0 0 0 0 98 68 166
May 2 0 2 0 0 0 0 0 0 2 2 4
Jun 0 0 0 0 0 0 0 0 0 0 0 0
Q2 88 12 70 0 0 0 0 0 0 100 70 170
Jul 73 10 70 0 0 0 0 0 0 83 70 153
Aug 3 0 0 0 0 0 0 0 0 3 0 3
Sep 6 0 0 0 0 0 0 0 0 6 0 6
Q3 82 10 70 0 0 0 0 0 0 92 70 162
Oct 0 0 0
Nov 0 0 0
Dec 0 0 0
Q4 0 0 0 0 0 0 0 0 0 0 0 0
Total 265 38 187 0 0 0 0 0 0 303 187 490
2015 North America Special Sales Tax Rate Changes
(total number of increases, decreases, and new rates)
Months US Canada Mexico Subtotals Total
Inc
rea
se
s
De
cre
as
es
Ne
w
Inc
rea
se
s
De
cre
as
es
Ne
w
Inc
rea
se
s
De
cre
as
es
Ne
w
Ch
an
ge
s
Ne
w
Jan 40 2 18 0 0 0 4 0 0 46 18 64
Feb 0 0 0 0 0 0 0 0 0 0 0 0
Mar 14 0 0 0 0 0 0 0 0 14 0 14
Q1 54 2 18 0 0 0 4 0 0 60 18 78
Apr 3 4 11 0 0 0 0 0 0 7 11 18
May 6 0 2 1 94 2 0 0 0 101 4 105
Jun 0 0 1 0 0 0 0 0 0 0 1 1
Q2 9 4 14 1 94 2 0 0 0 108 16 124
Jul 22 7 12 0 0 0 0 0 0 29 12 41
Aug 10 0 0 0 0 0 0 0 0 10 0 10
Sep 5 0 2 0 0 0 0 0 0 5 2 7
Q3 37 7 14 0 0 0 0 0 0 44 14 58
Oct 0 0 0
Nov 0 0 0
Dec 0 0 0
Q4 0 0 0 0 0 0 0 0 0 0 0 0
Total 100 13 46 1 94 2 4 0 0 212 48 260
Note: special rates include non-standard rates (e.g. rental, auto, and food)
LATAM Standard Rate Changes 2015
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Country Rate Changes 1 0 0 1 0 0 0 0 0 1 0 1 0 2
Country New Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0
State Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
State New Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 1 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 2
LATAM Special Rate Changes 2015
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Country Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Country New Rates 1 0 0 1 0 4 0 4 0 0 0 0 0 5
State Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
State New Rates 0 0 1 1 0 0 0 0 0 0 0 0 0 1
Total 1 0 1 2 0 4 0 4 0 0 0 0 0 0 0 0 6
2015 LATAM Regular Tax Rate Changes
(total number of increases, decreases, and new rates)
Months Country State
Inc
reases
Decre
ases
New
Inc
reases
Decre
ases
New
To
tal
Jan 1 0 0 0 0 0 1
Feb 0 0 0 0 0 0 0
Mar 0 0 0 0 0 0 0
Q1 1 0 0 0 0 0 1
Apr 0 0 0 0 0 0 0
May 0 0 0 0 0 0 0
Jun 0 0 0 0 0 0 0
Q2 0 0 0 0 0 0 0
Jul 0 0 0 0 0 0 0
Aug 1 0 0 0 0 0 1
Sep 0 0 0 0 0 0 0
Q3 1 0 0 0 0 0 1
Oct 0
Nov 0
Dec 0
Q4 0 0 0 0 0 0 0
Total 2 0 0 0 0 0 2
2015 LATAM Special Tax Rate Changes
(total number of increases, decreases, and new rates)
Months Country State
Inc
reases
Decre
ases
New
Inc
reases
Decre
ases
New
To
tal
Jan 0 0 1 0 0 0 1
Feb 0 0 0 0 0 0 0
Mar 0 0 0 0 0 1 1
Q1 0 0 1 0 0 1 2
Apr 0 0 0 0 0 0 0
May 0 0 4 0 0 0 4
Jun 0 0 0 0 0 0 0
Q2 0 0 4 0 0 0 4
Jul 0 0 0 0 0 0 0
Aug 0 0 0 0 0 0 0
Sep 0 0 0 0 0 0 0
Q3 0 0 0 0 0 0 0
Oct 0
Nov 0
Dec 0
Q4 0 0 0 0 0 0 0
Total 0 0 5 0 0 1 6
EMEA Standard Rate Changes 2015
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Country Rate Changes 1 0 0 1 0 0 0 0 0 0 1 1 0 2
Country New Rates 0 0 1 1 0 0 0 0 0 0 0 0 0 1
State Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
State New Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 1 0 1 2 0 0 0 0 0 0 1 1 0 0 0 0 3
EMEA Special Rate Changes 2015
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Country Rate Changes 0 0 0 0 0 0 0 0 1 0 0 1 0 1
Country New Rates 1 0 3 4 0 0 0 0 0 0 0 0 0 4
State Rate Changes 2 0 0 2 0 0 0 0 3 0 0 3 0 5
State New Rates 0 0 0 0 0 0 0 0 0 0 1 1 0 1
Total 3 0 3 6 0 0 0 0 4 0 1 5 0 0 0 0 11
2015 EMEA Regular Tax Rate Changes
(total number of increases, decreases, and new rates)
Months Country State
Inc
reases
Decre
ases
New
Inc
reases
Decre
ases
New
To
tal
Jan 1 0 0 0 0 0 1
Feb 0 0 0 0 0 0 0
Mar 0 0 1 0 0 0 1
Q1 1 0 1 0 0 0 2
Apr 0 0 0 0 0 0 0
May 0 0 0 0 0 0 0
Jun 0 0 0 0 0 0 0
Q2 0 0 0 0 0 0 0
Jul 0 0 0 0 0 0 0
Aug 0 0 0 0 0 0 0
Sep 1 0 0 0 0 0 1
Q3 1 0 0 0 0 0 1
Oct 0
Nov 0
Dec 0
Q4 0 0 0 0 0 0 0
Total 2 0 1 0 0 0 3
2015 EMEA Special Tax Rate Changes
(total number of increases, decreases, and new rates)
Months Country State
Inc
reases
Decre
ases
New
Inc
reases
Decre
ases
New
To
tal
Jan 2 0 1 0 0 0 3
Feb 0 0 0 0 0 0 0
Mar 0 0 3 0 0 0 3
Q1 2 0 4 0 0 0 6
Apr 0 0 0 0 0 0 0
May 0 0 0 0 0 0 0
Jun 0 0 0 0 0 0 0
Q2 0 0 0 0 0 0 0
Jul 0 1 0 0 3 0 4
Aug 0 0 0 0 0 0 0
Sep 0 0 1 0 0 0 1
Q3 0 1 1 0 3 0 5
Oct 0
Nov 0
Dec 0
Q4 0 0 0 0 0 0 0
Total 2 1 5 0 3 0 11
APAC Standard Rate Changes 2015
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Country Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Country New Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0
State Rate Changes 0 0 0 0 1 0 0 1 0 1 1 2 0 3
State New Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 1 0 0 1 0 1 1 2 0 0 0 0 3
APAC Special Rate Changes 2015
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Country Rate Changes 0 0 0 0 1 1 2 4 3 3 0 6 0 10
Country New Rates 1 0 1 2 0 3 0 3 1 0 2 3 0 8
State Rate Changes 0 0 1 1 1 0 0 1 0 1 3 4 0 6
State New Rates 0 4 13 17 2 0 0 2 0 0 5 5 0 24
Total 1 4 15 20 4 4 2 10 4 4 10 18 0 0 0 0 48
2015 APAC Regular Tax Rate Changes
(total number of increases, decreases, and new rates)
Months Country State
Inc
reases
Decre
ases
New
Inc
reases
Decre
ases
New
To
tal
Jan 0 0 0 0 0 0 0
Feb 0 0 0 0 0 0 0
Mar 0 0 0 0 0 0 0
Q1 0 0 0 0 0 0 0
Apr 0 0 0 1 0 0 1
May 0 0 0 0 0 0 0
Jun 0 0 0 0 0 0 0
Q2 0 0 0 1 0 0 1
Jul 0 0 0 0 0 0 0
Aug 0 0 0 1 0 0 1
Sep 0 0 0 1 0 0 1
Q3 0 0 0 2 0 0 2
Oct 0
Nov 0
Dec 0
Q4 0 0 0 0 0 0 0
Total 0 0 0 3 0 0 3
2015 APAC Special Tax Rate Changes
(total number of increases, decreases, and new rates)
Months Country State
Inc
reases
Decre
ases
New
Inc
reases
Decre
ases
New
To
tal
Jan 0 0 1 0 0 0 1
Feb 0 0 0 0 0 4 4
Mar 0 0 1 1 0 13 15
Q1 0 0 2 1 0 17 20
Apr 1 0 0 1 0 2 4
May 0 1 3 0 0 0 4
Jun 0 2 0 0 0 0 2
Q2 1 3 3 1 0 2 10
Jul 1 2 1 0 0 0 4
Aug 3 0 0 1 0 0 4
Sep 3 0 2 0 0 5 10
Q3 7 2 3 1 0 5 18
Oct 0
Nov 0
Dec 0
Q4 0 0 0 0 0 0 0
Total 8 5 8 3 0 24 48
Q3 2015 VAT Highlights
COUNTRY LEVEL RATE CHANGES IN Q3 2015 Aruba Health Tax In accordance with AB 2015 No. 31, the Aruba Health Tax rate of 1% increased to 2% effective 8 July 2015.
Greece
In accordance with Circular 1154/2015 the super reduced rate decreased from 6.5% to 6% effective 20 July
2015. Kosovo In accordance with LAW No. 05/L -037, a new reduced rate of 8% was added and the standard rate increased from 16% to 18% effective 1 September 2015. Pakistan Finance Bill 2015 introduced a new 7% rate effective 1 July 2015.
In Q3 2015, multiple changes were made regarding various different types of liquid fuel in Pakistan. These included S.R.O. 483(I)/2015 effective 1 July 2015, S.R.O. 720(I)/2015 effective 1 August 2015, and S.R.O. 874(I)/2015 effective 31 August 2015. South Korea
The South Korean VAT Act was amended to apply a 10% rate to the cross-border supplies of electronic services, (including applications, games, films, music downloads and advertisements) effective 1 July 2015.
STATE LEVEL RATE CHANGES IN Q3 2015 Greece - Aegean Islands
In accordance with Circular 1154/2015 the super reduced rate decreased from 5% to 4% effective 20 July
2015. India – Delhi
In accordance with Notification No. F.3(10)/Fin.(Rev.-1)/2015-16/DSVI/547 a gasoline rate of 25% was added and a diesel fuel rate of 16.6% was added effective 16 July 2015. India – Haryana
In accordance Notification No. 18/ST-1/H.A.6/2003/S.59/2015 a diesel fuel rate of 16.4% was added effective 16 July 2015.
India- Jammu and Kashmir
In accordance with Notification No. 230 a gasoline rate of 24% was added and a diesel fuel rate of 16% was added effective 22 July 2015. India – Nagaland In accordance with Notification No. FIN/REV-3/VAT/10/05 the reduced rate increased from 4.75% to 5% and the standard rate increased from 13.25% to 14.5% effective 1 August 2015. India – Uttar Pradesh In accordance with Notification No.-KA.NI.-2-1309/XI-9(1)/2014-U.P.Act-5-2008-Order-(138)-2015 Dated 3rd September 2015 the standard rate increased from 14% to 14.5%. Portugal Autonomous Regions – Azores
In accordance with Lei n.º 63-A/2015 the intermediate rate decreased from 10% to 9% and the reduced rate