Venezuela Value-added tax (VAT) Rates

Venezuela — Value-added tax (VAT)

General VAT Rate	Other Rates	Local Currency
12%	8%-20%, 0%	Bolivar (VEF)

Venezuela's general VAT rate is 12%, with other rates including 8%-20% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.mefbp.gob.ve/) in Caracas.

Venezuala has a special 8% reduced VAT rate on some human and animal foodstuffs; domestic airlines; some professional services; and construction.

Venezuela is a member of the Mercosur Member trading bloc, which may affect international VAT collection and regulations.

Venezuela VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Venezuela VAT refund program, more info can be obtained from the Ministry of Finance.

Venezuela Tax Sources & Citations

EN: Venezuela Value Added Tax
RU: НДС
CN: 增值税

Note: This page is intended to be a simple overview of Venezuela's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Venezuela tax information on this page is incorrect or out of date.

Citations:

Venezuela Ministry of Finance (1)
Ernst & Young global VAT tax study, Venezuela (updated 2025)

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