The percentage of VAT varies depending on the country and the goods or services being supplied. Here are some examples:

• In the United Kingdom, the standard rate of VAT is 20%, with reduced rates of 5% and 0% for certain goods and services.
• In the United States, there is no VAT, but there is a sales tax that varies by state and locality, with a maximum rate of 10% .
• In the European Union, the standard VAT rate must be no less than 15%, but there is no maximum. EU countries can also apply one or two reduced rates, but only to goods or services listed in the VAT Directive. The EUs average standard VAT rate is 21% .
• In Brazil, there are federal VATs (PIS/COFINS) with a combined rate of 3.65% (cumulative) or 9.25% (non-cumulative), as well as a state VAT (ICMS) normally between 17% and 20% .

Therefore, it is not accurate to give a single percentage for VAT, as it varies widely depending on the country and the goods or services being supplied.