VAT Rate Summary Table (APAC)
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 information on individual countries, please visit AWS Tax Help.
| Country | Current Indirect Tax Rate |
| AUSTRALIA | 10% |
| BANGLADESH |
15% |
| INDIA |
18% |
| INDONESIA (Note) |
11% |
| JAPAN |
10% |
| LAOS |
10% |
| MALAYSIA (Note) |
8% |
| NEPAL |
13% |
| NEW ZEALAND |
15% |
| SINGAPORE (Note) |
9% |
| SOUTH KOREA |
10% |
| TAIWAN |
5% |
| THAILAND |
7% |
Rate Changes
Due to changes in tax legislation, the applicable VAT/GST rate for AWS services may change. Please see below for a summary of applicable recent changes.
INDONESIA - The VAT rate is expected to increase from 11% to 12% from 2025.
MALAYSIA – The Service Tax rate has increased from 6% to 8% with effect from March 1, 2024.
SINGAPORE – The GST rate has increased from 8% to 9% with effect from January 1, 2024.