The research covers 51 countries, gathering data on current national VAT rates for books and e-books. It reveals that much progress remains for countries to adopt a non-discriminatory, consistent tax regime for printed and e-books.

Among the key findings:

  • Close to 50% of countries surveyed continue to apply the standard VAT rate to e-books.
  • VAT rates for printed books are much lower in Latin America (1.94%) than in the EU (7.83%).
  • All major publishing markets surveyed (France, Germany, Italy, Spain, UK, Argentina, Brazil) provide for reduced VAT rates or exemptions, at least for printed books.
  • Argentina, Brazil and France are among the few countries to provide an equal, special VAT treatment for e-books.
  • Denmark applies the highest VAT rate, a whopping 25% on both print and e-books.

You can access the full report here.