VAT Rate Summary Table (APAC)
Last updated: February 2025
Overview
AWS collects Tax Registration Numbers (“TRNs”) associated with VAT/GST in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT/GST on your service charges.
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Summary Table
The table below shows the Value Added Tax (VAT) or Goods & Services Tax (GST) rates that may be charged to Amazon Web Services customers with accounts located in the countries below.
For more details on individual countries, including specific tax information relating to AWS Marketplace or telecommunication services, please visit AWS Tax Help.
| Country | VAT/GST for Accounts without TRNs |
VAT/GST for Accounts with TRNs |
| AUSTRALIA | 10% | 10% |
| BANGLADESH |
15% | - |
| INDIA |
18% | 18% |
| INDONESIA |
11% | 11% |
| JAPAN |
10% | 10% |
| LAOS |
10% | 10% |
| MALAYSIA |
8% | 8% |
| NEPAL |
13% | - |
| NEW ZEALAND |
15% | 15% |
| SINGAPORE |
9% | 9% |
| SOUTH KOREA |
10% | 10% |
| THAILAND |
7% | - |
Rate Changes
Due to changes in tax legislation, the applicable VAT/GST rate for AWS services may change. Any recent changes will be reflected below.