Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates

<!DOCTYPE html> <html lang="en" data-ui-framework="glimmer" data-presentation-type="FULL_PAGE" class="theme--artdeco"> <head> <title>Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates | Corporate Billing Help</title> <meta name="apple-mobile-web-app-capable" content="yes"> <meta name="apple-mobile-web-app-status-bar-style" content="default"> <meta name="viewport" content="width=device-width, initial-scale=1"> <meta name="description" content="Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates"> <meta name="locale" content="en_US"> <meta name="robots" content="index,follow"> <meta name="og:title" content="Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates | Corporate Billing Help"> <meta name="og:site_name" content="Corporate Billing Help"> <meta name="og:description" content="Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates"> <meta name="og:url" content="https://www.linkedin.com/help/billing/answer/a1340134"> <meta name="pageKey" content="hc_search_entity"> <meta name="asset-url" id="artdeco/static/images/icons.svg" content="https://static.licdn.com/sc/h/6sz1e821vgereyxaakx87tt4z"> <meta name="helpcenter:bootstrap" content="{"cdnUrl":"https://static.licdn.com","application":{"name":"helpcenter-frontend","instance":"i001","version":"0.5.5045","multiproductName":"helpcenter"},"availableHelpCenters":[{"urn":"urn:li:helpCenterInstance:linkedin","longLabel":"LinkedIn Help","shortLabel":"LinkedIn"},{"urn":"urn:li:helpCenterInstance:billing","longLabel":"Corporate Billing Help","shortLabel":"Corporate Billing"},{"urn":"urn:li:helpCenterInstance:learning","longLabel":"Learning Help","shortLabel":"Learning"},{"urn":"urn:li:helpCenterInstance:lms","longLabel":"Marketing Solutions Help","shortLabel":"Marketing Solutions"},{"urn":"urn:li:helpCenterInstance:recruiter","longLabel":"Recruiter Help","shortLabel":"Recruiter"},{"urn":"urn:li:helpCenterInstance:sales-insights","longLabel":"Sales Insights Help","shortLabel":"Sales Insights"},{"urn":"urn:li:helpCenterInstance:sales-navigator","longLabel":"Sales Navigator Help","shortLabel":"Sales Navigator"},{"urn":"urn:li:helpCenterInstance:talent-hub","longLabel":"Talent Hub Help","shortLabel":"Talent Hub"},{"urn":"urn:li:helpCenterInstance:talent-insights","longLabel":"Talent Insights Help","shortLabel":"Talent Insights"}],"globalAlerts":[],"helpCenterInstance":"urn:li:helpCenterInstance:billing","lixResults":[],"locale":"en_US","pageKey":"hc_search_entity","presentationType":"FULL_PAGE","uiTheme":"ART_DECO","uiDesignSystem":"hue-infra","siteSearch":{},"contactChannels":{"contactUs":{"href":"https://www.linkedin.com/help/billing/ask"}},"allowOpenChatWithQueryParam":false}"> <meta name="helpcenter:clientdata" content="{"helpCenterArticleUrn":"urn:li:helpCenterArticle:(1340134,LITHOGRAPH)"}"> <meta name="helpcenter:tracking-id" content="lmipAzUxTX+YyWbsD0NEPw=="> <link rel="canonical" href="https://www.linkedin.com/help/billing/answer/a1340134">  <link rel="icon" href="https://static.licdn.com/scds/common/u/images/logos/favicons/v1/favicon.ico"> <script>(function(){function a(){var a,b;var c=new Promise(function(c,d){a=c,b=d});return c.resolve=a,c.reject=b,c}window.helpcenter=a()})();</script> <script src="https://static.licdn.com/sc/h/8hfbuq1ftcvnnx4dd5067pi0t" async defer type="text/javascript"></script> <script src="https://static.licdn.com/sc/h/2o8dibriogrqoo2ry4uoeeta5" defer type="text/javascript"></script> <script src="https://static.licdn.com/sc/h/9rd2c4z6ft2hbp72rqrhblzrs" defer type="text/javascript"></script> <script src="https://static.licdn.com/sc/h/5xtqei2gae2o055thp8f3rhat" defer type="text/javascript"></script>   <script src="https://static.licdn.com/sc/h/5pmf70qu4q33mnu39zf9ja1uz" defer type="text/javascript"></script> <link rel="stylesheet" href="https://static.licdn.com/sc/h/5xeufzc2c97mapmyf53p7pzb4"> <link rel="stylesheet" href="https://static.licdn.com/sc/h/br4pwt2mabgjtw8ggoqn5thbd"> <script src="https://static.licdn.com/sc/h/1dsbg1yc3aa9jw531gwug15vi" defer type="text/javascript"></script> <link rel="stylesheet" href="https://static.licdn.com/sc/h/cac1afnv6a207jsp703gom9fe"> </head> <body dir="ltr" class="base-page hue-web-theme--classic hue-web-color-scheme--light" data-test-id="base-page-body" data-in-hueify-scope="true"> <header class="global-header" data-test-id="global-header"> <div class="placeholder " id="system-message-outlet" data-inert-toggle-target="me-menu-inert-toggle-target" data-test-id="system-message-outlet"> </div>  <div class="page-width-content"> <div class="accessibility-menu" data-test-selector="accessibility-menu" data-inert-toggle-target="me-menu-inert-toggle-target"> <div class="visually-hidden" aria-live="polite"> <p class="mobile-view-on-desktop">Attention screen reader users, you are in a mobile optimized view and content may not appear where you expect it to be. To return the screen to its desktop view, please maximize your browser.</p> </div> <div class="accessibility-menu__content"> <a class="accessibility-menu__skip-link artdeco-button artdeco-button--2 artdeco-button--secondary artdeco-button--inverse" data-test-selector="accessibility-menu-skip-link" href="#a11y-main"> Skip to content </a> <a class="accessibility-menu__skip-link artdeco-button artdeco-button--2 artdeco-button--secondary artdeco-button--inverse" data-test-selector="accessibility-menu-skip-link" href="#site-search-common-search-query"> Skip to search </a> </div> <button class="accessibility-menu__dismiss-button artdeco-button artdeco-button--inverse artdeco-button--2 artdeco-button--circle artdeco-button--tertiary" data-test-selector="accessibility-menu-dismiss-button"> <li-icon class="svg-icon" size="large" tabindex="-1" aria-hidden="true" type="cancel-icon"></li-icon> <span class="visually-hidden"> Close jump menu </span> </button> </div> <nav class="site-navigation" aria-label="Main"> <div class="site-navigation__logo" data-inert-toggle-target="me-menu-inert-toggle-target"> <a class="brand" href="https://www.linkedin.com/help/billing"> <svg preserveaspectratio="xMinYMin meet" focusable="false" style="display:block;width:34px;height:34px;" tabindex="-1" aria-hidden="true"> <g class="scaling-icon" style="fill-opacity:1"> <g class="bug-34dp" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g class="dp-1"> <path d="M2.8,34 L31.2,34 C32.746,34 34,32.746 34,31.2 L34,2.8 C34,1.254 32.746,0 31.2,0 L2.8,0 C1.254,0 0,1.254 0,2.8 L0,31.2 C0,32.746 1.254,34 2.8,34" class="bug-text-color" fill="currentColor"></path> <path d="M2.8,34 L31.2,34 C32.746,34 34,32.746 34,31.2 L34,2.8 C34,1.254 32.746,0 31.2,0 L2.8,0 C1.254,0 0,1.254 0,2.8 L0,31.2 C0,32.746 1.254,34 2.8,34 Z M13,13 L17.75,13 L17.75,15.391 C18.387,14.114 20.242,12.75 22.695,12.75 C27.397,12.75 29,14.875 29,19.922 L29,29 L24,29 L24,20.984 C24,18.328 23.481,16.875 21.542,16.875 C18.921,16.875 18,18.867 18,20.984 L18,29 L13,29 L13,13 Z M5,29 L10,29 L10,13 L5,13 L5,29 Z M10.55,7.5 C10.55,9.184 9.184,10.55 7.5,10.55 C5.816,10.55 4.45,9.184 4.45,7.5 C4.45,5.815 5.816,4.45 7.5,4.45 C9.184,4.45 10.55,5.815 10.55,7.5 Z" fill="#FFFFFF"></path> </g> <g class="dpi-gt1" transform="scale(0.7083)"> <rect class="bug-text-color" fill="currentColor" x="1" y="1" width="46" height="46" rx="4"></rect> <path d="M0,4.00989318 C0,1.79529033 1.79405245,0 4.00989318,0 L43.9901068,0 C46.2047097,0 48,1.79405245 48,4.00989318 L48,43.9901068 C48,46.2047097 46.2059475,48 43.9901068,48 L4.00989318,48 C1.79529033,48 0,46.2059475 0,43.9901068 L0,4.00989318 Z M19,18.3 L25.5,18.3 L25.5,21.566 C26.437,19.688 28.838,18 32.445,18 C39.359,18 41,21.738 41,28.597 L41,41.3 L34,41.3 L34,30.159 C34,26.253 33.063,24.05 30.68,24.05 C27.375,24.05 26,26.425 26,30.159 L26,41.3 L19,41.3 L19,18.3 Z M7,41 L14,41 L14,18 L7,18 L7,41 Z M15,10.5 C15,12.985 12.985,15 10.5,15 C8.015,15 6,12.985 6,10.5 C6,8.015 8.015,6 10.5,6 C12.985,6 15,8.015 15,10.5 Z" fill="#FFFFFF"></path> </g> </g> </g> </svg> <h1 class="brand__title t-white t-24 t-bold" data-test-id="brand-title"> <span class="brand__title-text--short" data-test-id="brand-title-short">Help</span> <span class="brand__title-text--long">LinkedIn Help</span> </h1> </a> </div> <span class="placeholder site-navigation__search site-search__navbar-outlet" data-placeholder="site-search-nav" data-inert-toggle-target="me-menu-inert-toggle-target"> </span> <div data-responsive-handler="me-menu-inert-responsive-handler" data-test-id="me-menu-responsive-handler"></div> <div class="dropdown__container me-menu me-menu--signed-out" data-test-id="me-menu"> <button class="dropdown__trigger me-menu__dropdown-trigger plain-button" data-test-selector="dropdown-trigger" aria-expanded="false" aria-controls="me-menu-dropdown">  <span class="me-menu__trigger-icon desktop-excluded tablet-excluded" data-test-id="mobile-trigger-icon"> <span class="visually-hidden">Dropdown menu, expand to explore help for other LinkedIn products</span> <li-icon size="large" type="hamburger-icon"></li-icon> </span> </button> <div class="dropdown__menu me-menu__dropdown-menu" data-test-selector="dropdown-menu" aria-hidden="true" tabindex="-1" id="me-menu-dropdown" role="dialog" aria-label="LinkedIn products menu" aria-modal autofocus="true"> <button id="me-menu-inert-toggle-close" class="me-menu__close dropdown__close plain-button desktop-excluded tablet-excluded" data-test-id="me-menu-close" type="button"> <li-icon size="large" type="cancel-icon"></li-icon> <span class="visually-hidden">Close menu</span> </button>  <section class="me-menu__action-links" data-test-id="me-menu-action-links">   <div class="me-menu__action-link-group desktop-excluded tablet-excluded" data-test-id="me-menu-available-help-centers"> <h4 id="help-center-list-title" class="t-bold t-16 me-menu__section-header"> Get help with: </h4> <ul aria-labelledby="help-center-list-title"> <li> <a class="me-menu__action-link t-14 " href="/help/linkedin?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> LinkedIn </a> </li> <li> <a class="me-menu__action-link t-14 me-menu__action-link--selected" href="/help/billing?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option" aria-current="page"> Corporate Billing </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/learning?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Learning </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/lms?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Marketing Solutions </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/recruiter?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Recruiter </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/sales-insights?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Sales Insights </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/sales-navigator?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Sales Navigator </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/talent-hub?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Talent Hub </a> </li> <li> <a class="me-menu__action-link t-14 " href="/help/talent-insights?trk=help_me_menu" rel="noopener nofollow" data-test-selector="help-center-option"> Talent Insights </a> </li> </ul> </div> <a class="me-menu__action-link t-14" href="https://www.linkedin.com/recruiter?trk=help_me_menu" rel="noopener nofollow" data-test-id="me-menu-associated-product"> Go to Corporate Billing </a> </section> <a class="artdeco-button artdeco-button--primary" href="https://www.linkedin.com/checkpoint/lg/login?session_redirect=https%3A%2F%2Fwww%2Elinkedin%2Ecom%2Fhelp%2Fbilling%2Fanswer%2Fa1340134&trk=help_me_menu" data-test-id="me-menu-sign-in"> Sign in </a> </div> </div> <a class="site-navigation__sign-in artdeco-button artdeco-button--2 artdeco-button--secondary artdeco-button--inverse mobile-excluded" href="https://www.linkedin.com/checkpoint/lg/login?session_redirect=https%3A%2F%2Fwww%2Elinkedin%2Ecom%2Fhelp%2Fbilling%2Fanswer%2Fa1340134" data-test-id="sign-in-button">Sign in</a> </nav> </div> </header> <main role="main" tabindex="-1" id="a11y-main" class="layout layout--one-column" aria-label="Help content" data-inert-toggle-target="me-menu-inert-toggle-target"> <div class="article-details-page"> <div class="hue-page-heading" data-test-selector="heading-container"> <div class="page-width-content"> <h2 class="hue-page-heading__title hue-default-color t-24 t-bold" data-test-selector="heading-title"> Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates </h2> <span class="hue-default-secondary-color t-14" data-test-selector="relativeTime-container"> Last updated: 4 weeks ago </span> </div> </div> <div class="page-width-content article-details-content"> <div class="article-details-content__main"> <article data-test-selector="article" data-article-source="urn:li:helpCenterArticle:(1340134,LITHOGRAPH)"> <div class="t-14 article-content__rich-text hue-default-color" data-test-selector="preRenderedMarkup-container"> <p>This article summarizes the expected VAT treatment of LinkedIn services, by country. B2B customers refer to customers operating as a business. B2C customers refer to private consumers or non-VAT registered customers.</p> </div> <div class="t-14 article-content__rich-text hue-default-color" data-test-selector="preRenderedMarkup-container"> <p>If you do not have a valid VAT ID but believe that you should not be charged VAT, please provide LinkedIn with valid proof of the VAT exemption issued by the local Government Authorities.</p> </div> <div class="t-14 article-content__rich-text hue-default-color" data-test-selector="preRenderedMarkup-container"> <p><strong>For European Customers</strong></p> </div> <div class="t-14 article-content__rich-text hue-default-color" data-test-selector="preRenderedMarkup-container"> <p>European Union (EU) tax regulations require LinkedIn to charge value added tax (VAT) to all customers located in Ireland and to private customers within the EU.</p> <p>A VAT charge is applied to all services for both private (B2C) and business (B2B) customers in Ireland, with some small exceptions.</p> <p>LinkedIn is not required to apply VAT on services for EU members outside of Ireland who have provided a valid VAT number. Customers may add their VAT number to their billing information. If customers do not provide a valid VAT number, VAT will be charged at the rate of the specific EU Member State.</p> </div> <div class="t-14 article-content__rich-text hue-default-color" data-test-selector="preRenderedMarkup-container"> <p><strong>Overview of LinkedIn Entities and Registrations</strong></p> </div> <div class="t-14 article-content__rich-text hue-default-color article-content__rich-text-table" data-test-selector="preRenderedMarkup-container"> <table class="artdeco-table--striped"> <thead class="artdeco-table-header"> <tr class="artdeco-table-row"> <th class="artdeco-table-header">Jurisdiction</th> <th class="artdeco-table-header">Tax Rate</th> <th class="artdeco-table-header">Miscellaneous Comments</th> </tr> </thead> <tbody> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"><strong>Customers purchasing from LinkedIn Ireland</strong></td> </tr> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"><strong>EMEA</strong></td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Armenia</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Armenian VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Bahamas</td> <td class="artdeco-table-cell">10%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Bahrain</td> <td class="artdeco-table-cell">10%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Bahraini VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Barbados</td> <td class="artdeco-table-cell">17.5%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Belarus</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Belarus VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Benin</td> <td class="artdeco-table-cell">18%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Benin VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Egypt</td> <td class="artdeco-table-cell">14%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Egyptian VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Georgia</td> <td class="artdeco-table-cell">18%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Georgian VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Ghana</td> <td class="artdeco-table-cell">15%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Iceland</td> <td class="artdeco-table-cell">24%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Icelandic VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Ireland</td> <td class="artdeco-table-cell">23%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers unless the customer provides an exemption certificate.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Ivory Coast</td> <td class="artdeco-table-cell">18%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Kazakhstan</td> <td class="artdeco-table-cell">12%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Kazakh VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Kenya</td> <td class="artdeco-table-cell">16%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Liechtenstein</td> <td class="artdeco-table-cell">8.1%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Moldova</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Moldovan VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Nigeria</td> <td class="artdeco-table-cell">7.5%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Norway</td> <td class="artdeco-table-cell"> <p>25%</p> </td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Norwegian VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Oman</td> <td class="artdeco-table-cell">5%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Omani VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Russia</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services to B2C customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Saudi Arabia</td> <td class="artdeco-table-cell"> <p>15%</p> </td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Saudi VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Senegal</td> <td class="artdeco-table-cell"> <p>18%</p> </td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Serbia</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">South Africa</td> <td class="artdeco-table-cell">15%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Suriname</td> <td class="artdeco-table-cell">10%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Surinamese VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Switzerland</td> <td class="artdeco-table-cell">8.1%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers unless the customer provides an International Organization exemption certificate.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Tanzania</td> <td class="artdeco-table-cell">18%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Tanzanian VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Turkey</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Turkish VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">UAE</td> <td class="artdeco-table-cell">5%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Emirati VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Uganda</td> <td class="artdeco-table-cell">18%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Ugandan VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">UK</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid UK VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Ukraine</td> <td class="artdeco-table-cell">20%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Ukrainian VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Uzbekistan</td> <td class="artdeco-table-cell">12%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Uzbekistani VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Zambia</td> <td class="artdeco-table-cell">16%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"> </td> </tr> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"><strong>LATAM</strong></td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Chile</td> <td class="artdeco-table-cell">19%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer is VAT registered in Chile and provides a valid Chilean RUT ID. Please raise a ticket with your LinkedIn representative for assistance.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Colombia</td> <td class="artdeco-table-cell">19%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Colombian RUT ID and documentary proof. Please raise a ticket with your LinkedIn representative for assistance.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Mexico</td> <td class="artdeco-table-cell">16%</td> <td class="artdeco-table-cell">VAT is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"> </td> </tr> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"><strong>Customers purchasing from LinkedIn Singapore</strong></td> </tr> <tr class="artdeco-table-row"> <td colspan="3" class="artdeco-table-cell"><strong>APAC</strong></td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Australia</td> <td class="artdeco-table-cell">10%</td> <td class="artdeco-table-cell">LinkedIn Singapore has a fixed establishment for GST purposes i.e., a branch. Thus, GST will be charged to all Australian customers regardless of whether they hold an ABN number or not.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Bangladesh</td> <td class="artdeco-table-cell">15%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to B2C customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">India</td> <td class="artdeco-table-cell">18%</td> <td class="artdeco-table-cell">LinkedIn Singapore is registered as an OIDAR service provider in India. It is liable to charge 18% GST to customers who do not have a valid GST registration in India (B2C transactions).</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Indonesia</td> <td class="artdeco-table-cell">11%</td> <td class="artdeco-table-cell">VAT is charged to all services for both private (B2C) and business (B2B) customers because LinkedIn Singapore was appointed as PMSE collector and is obligated to collect tax.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Japan</td> <td class="artdeco-table-cell">10%</td> <td class="artdeco-table-cell">JCT will be added to private consumer purchases (B2C) only. Business customers are responsible for assessing and reporting JCT to the National Tax Agency in Japan for the B2B services provided by LinkedIn Singapore (a foreign entity).</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Malaysia</td> <td class="artdeco-table-cell">8%</td> <td class="artdeco-table-cell">SST is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Nepal</td> <td class="artdeco-table-cell">13%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Nepalese VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">New Zealand</td> <td class="artdeco-table-cell">15%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply GST to services unless the customer provides a valid New Zealand GST ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Singapore</td> <td class="artdeco-table-cell">9%</td> <td class="artdeco-table-cell">GST is applied to all services for both private (B2C) and business (B2B) customers.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">South Korea</td> <td class="artdeco-table-cell">10%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid South Korean VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Taiwan</td> <td class="artdeco-table-cell">5%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Taiwanese VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Thailand</td> <td class="artdeco-table-cell">7%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Thai VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell">Vietnam</td> <td class="artdeco-table-cell">5%</td> <td class="artdeco-table-cell">As a Remote Seller, LinkedIn is required to apply VAT to services unless the customer provides a valid Vietnamese VAT ID.</td> </tr> <tr class="artdeco-table-row"> <td class="artdeco-table-cell"> </td> <td class="artdeco-table-cell"> </td> <td class="artdeco-table-cell"> </td> </tr> </tbody> </table> </div> <div class="t-14 article-content__rich-text hue-default-color" data-test-selector="preRenderedMarkup-container"> <p><strong>Related tasks</strong></p> </div> <ul class="article-content__unordered-list" data-test-selector="unorderedList-container"> <li class="article-content__unordered-list-item t-14"> <div class="article-content__unordered-list-item-wrapper" data-test-selector="unorderedListItem-wrapper"> <div class="t-14 article-content__rich-text hue-default-color article-content__rich-text--in-list" data-test-selector="preRenderedMarkup-container"> <p><a rel="" href="/help/billing/answer/5661" target="_self">Add your tax registration or VAT number to your billing information</a></p> </div> </div> </li> </ul> </article>  <div class="placeholder " id="helpfulness-rating"> </div> </div> <div class="article-details-content__delimiter"></div> <aside class="article-details-content__aside"> <div class="article-details-content__tags"> <h3 id="tagged-header" class="hue-web__header--aside t-bold t-16" data-test-selector="topicTags-header"> Tagged in </h3> <ul class="pill-list article-page-pill-list hue-artdeco-pill" data-test-selector="topicTags-container"> <li class="pill-list__item" id="topic-link-a100020" data-test-selector="topicTags-list-item"> <a class="pill basePadding label" href="/help/billing/topic/a100020" data-test-selector="topic-tag-link" aria-describedby="tagged-header"> <span data-test-selector="topicTags-title-a100020"> Tax and VAT Information </span> </a> </li> <li class="pill-list__item" id="topic-link-a102010" data-test-selector="topicTags-list-item"> <a class="pill basePadding label" href="/help/billing/topic/a102010" data-test-selector="topic-tag-link" aria-describedby="tagged-header"> <span data-test-selector="topicTags-title-a102010"> Invoice and Billing Details </span> </a> </li> <li class="pill-list__item" id="topic-link-a58" data-test-selector="topicTags-list-item"> <a class="pill basePadding label" href="/help/billing/topic/a58" data-test-selector="topic-tag-link" aria-describedby="tagged-header"> <span data-test-selector="topicTags-title-a58"> Subscription Billing </span> </a> </li> </ul> </div>  </aside> </div>  </div> </main> <div class="placeholder " id="toasts__wormhole" data-inert-toggle-target="me-menu-inert-toggle-target"> </div> <footer class="global-footer" data-inert-toggle-target="me-menu-inert-toggle-target" data-component-selector="global-footer" data-test-id="global-footer" role="contentinfo"> <div class="global-footer__upper-row-wrapper"> <div class="page-width-content"> <ul class="global-footer__upper-row-items t-12 t-black"> <li class="global-footer__upper-row-item global-footer__logo"> <a class="global-footer__upper-row-item-link" href="https://www.linkedin.com"> <li-icon size="14dp" color="brand" tabindex="-1" aria-hidden="true" type="linkedin-logo"></li-icon> <span class="visually-hidden">LinkedIn</span> </a> </li> <li class="global-footer__upper-row-item "> <a class="global-footer__upper-row-item-link" data-test-id="footer-contact-us" href="https://www.linkedin.com/help/billing/ask"> Contact us </a> </li>     <li class="global-footer__upper-row-item global-footer__language-switcher-wrapper"> <form action method="GET" class="language-switcher__form">  <label class="language-switcher__select-label"> <span class="visually-hidden">Select a language. The page will automatically refresh after a language has been selected.</span> <select name="lang" class="language-switcher__form-select" data-test-id="language-switcher-select"> <option value="de-DE"> Deutsch (German) </option> <option value="en-US" selected> English (English) </option> <option value="es-ES"> Español (Spanish) </option> <option value="fr-FR"> Français (French) </option> <option value="it-IT"> Italiano (Italian) </option> <option value="pt-BR"> Português (Portuguese) </option> <option value="zh-CN"> 简体中文 (Chinese (Simplified)) </option> </select> </label> </form> </li> </ul> </div> </div> <div class="global-footer__lower-row-wrapper"> <ul class="global-footer__lower-row-items t-12 t-black"> <li class="global-footer__lower-row-item global-footer__lower-row-item--desktop-only"> <span data-test-id="footer-copyright-desktop"> LinkedIn Corporation © 2024 </span> </li> <li class="global-footer__lower-row-item "> <a class="global-footer__lower-row-item-link" data-test-id="footer-about" target="_blank" rel="noopener" href="https://about.linkedin.com"> About </a> </li> <li class="global-footer__lower-row-item "> <a class="global-footer__lower-row-item-link" data-test-id="footer-transparency" target="_blank" rel="noopener" href="https://safety.linkedin.com"> Transparency Center </a> </li> <li class="global-footer__lower-row-item "> <div class="dropdown__container privacy-dropdown"> <button class="dropdown__trigger privacy-dropdown__trigger plain-button t-12" data-test-selector="dropdown-trigger" aria-expanded="false" aria-controls="privacy-footer-menu"> Privacy and Terms <li-icon class="privacy-dropdown__caret-icon" size="small" tabindex="-1" aria-hidden="true" type="caret-filled-down-icon"></li-icon> </button> <div class="dropdown__menu privacy-dropdown__menu dropdown__menu--up dropdown__menu--inverse" data-test-selector="dropdown-menu" aria-hidden="true" tabindex="-1" id="privacy-footer-menu" role="dialog" aria-label="Privacy and Terms menu" autofocus="true"> <a class="privacy-dropdown__link dropdown__menu-item t-14" data-test-selector="privacy-dropdown-item" target="_blank" rel="noopener" href="https://www.linkedin.com/legal/cookie-policy"> Cookies </a> <a class="privacy-dropdown__link dropdown__menu-item t-14" data-test-selector="privacy-dropdown-item" target="_blank" rel="noopener" href="https://www.linkedin.com/legal/copyright-policy"> Copyright </a> <a class="privacy-dropdown__link dropdown__menu-item t-14" data-test-selector="privacy-dropdown-item" target="_blank" rel="noopener" href="https://www.linkedin.com/legal/user-agreement"> Terms </a> <a class="privacy-dropdown__link dropdown__menu-item t-14" data-test-selector="privacy-dropdown-item" target="_blank" rel="noopener" href="https://www.linkedin.com/legal/privacy-policy"> Privacy </a> <a class="privacy-dropdown__link dropdown__menu-item t-14" data-test-selector="privacy-dropdown-item" target="_blank" rel="noopener" href="https://www.linkedin.com/psettings/guest-controls" data-test-id="privacy-dropdown-guest-controls"> Guest controls </a>  <button class="visually-hidden dropdown__menu-item-sr-nav-only" type="button">Dismiss Privacy and Terms menu</button> </div> </div> </li> <li class="global-footer__lower-row-item global-footer__lower-row-item--standalone "> <span data-test-id="footer-copyright"> LinkedIn Corporation © 2024 </span> </li> </ul> </div> </footer>   </body> </html>

CINXE.COM

Value Added Tax (VAT) or Goods and Services Tax (GST) and Tax rates | Corporate Billing Help