latamref › VAT rate
VAT rate across 22 Latin American countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | VAT rate | In force from | Last verified | Source |
|---|---|---|---|---|
| Argentina | 21 percent | 1995-04-01 | 2026-07-15 | Ley 23.349 (Ley del IVA, t.o. 1997), Artículo 28 — Infoleg… |
| Barbados | 17.5 percent | 2010-12-01 | 2026-07-23 | Value Added Tax Act, Cap. 87, section 7(2) — 'The tax imposed by… |
| Belize | 12.5 percent | 2010-04-01 | 2026-08-05 | General Sales Tax Act, Cap. 63, section 9(1) — 'The rate of GST… |
| Bolivia | 13 percent | 1992-02-27 | 2026-07-20 | Ley N° 843, Arts. 5 y 15 (texto ordenado) — alícuota 13% desde la Ley… |
| Brazil | no single figure — why | 2026-01-01 | 2026-07-15 | Lei Complementar nº 214, de 16 de janeiro de 2025 (regulamenta a… |
| Chile | 19 percent | 2003-10-01 | 2026-07-15 | DL 825, Artículo 14 (Ley sobre Impuesto a las Ventas y Servicios) —… |
| Colombia | 19 percent | 2017-02-01 | 2026-08-05 | Estatuto Tributario, Artículo 468 (tarifa general del IVA) — texto… |
| Costa Rica | 13 percent | 2019-07-01 | 2026-07-16 | Ley del Impuesto al Valor Agregado, Artículo 10 (texto vigente… |
| Dominican Republic | 18 percent | 2013-01-01 | 2026-07-16 | DGII — ITBIS (Ciclo del Contribuyente / Principales Impuestos): 'la… |
| Ecuador | 15 percent | 2024-04-01 | 2026-07-16 | SRI — Circular No. NAC-DGECCGC25-00000006 (26 Dec 2025): tarifa… |
| El Salvador | 13 percent | 1995-06-21 | 2026-07-20 | Ley de Impuesto a la Transferencia de Bienes Muebles y a la… |
| Guatemala | 12 percent | 2001-08-01 | 2026-07-16 | SAT — Legislación Tributaria (Ley del IVA, Decreto 27-92, Artículo 10) |
| Guyana | 14 percent | 2017-02-01 | 2026-07-23 | Value-Added Tax Regulations 2005, regulation 2 (Rate of tax under… |
| Honduras | 15 percent | 2014-01-01 | 2026-07-20 | Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 (20-Dic-1963), Art… |
| Jamaica | 15 percent | 2020-04-01 | 2026-08-05 | Jamaica Information Service (Government of Jamaica) — 'Gov't… |
| Mexico | 16 percent | 2014-01-01 | 2026-08-05 | Ley del Impuesto al Valor Agregado, Artículo 1o. (texto vigente… |
| Nicaragua | 15 percent | 2013-01-01 | 2026-08-05 | Ley N.º 822, Ley de Concertación Tributaria, Artículo 109 'Alícuotas'… |
| Panama | 7 percent | 2010-07-01 | 2026-07-20 | Código Fiscal, art. 1057-V, texto según Ley 8 de 15 de marzo de 2010… |
| Paraguay | 10 percent | 2020-01-01 | 2026-08-05 | Ley N° 6380/2019, Artículo 90 — Tasas (Biblioteca y Archivo Central… |
| Peru | 18 percent | 2026-01-01 | 2026-07-15 | SUNAT — Orientación: Concepto, Tasa y Operaciones Gravadas del IGV… |
| Trinidad and Tobago | 12.5 percent | 2016-02-01 | 2026-07-23 | Value Added Tax Act, Chap. 75:06, section 7(1) — 'The amount of the… |
| Uruguay | 22 percent | 2007-07-01 | 2026-07-16 | Texto Ordenado 1996 (DGI), Título 10, Artículo 16 — Tasas (redacción… |
1 of these 22 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.