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VAT rate on medicines in Eastern Europe & Central Asia 2018, by country

Value-added tax (VAT) rate on medicines compared to the standard VAT in Eastern Europe and Central Asia in 2018, by selected country

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Release date



Asia, CEE

Survey time period


Supplementary notes

* The source clarified that "work is taking place in 2019 to reduce the VAT rate on medicines."
** "In addition, Tajikistan applies 5% customs duty."
*** "Kyrgyzstan is working on introducing a wholesale and pharmacy renumeration regulation. Medicines included in the NEML [National Essential Medicines List] are exempt from VAT; for all other medicines the standard VAT rate of 12% applies."

The source specified that "The Russian Federation was not included in the analysis as a brief summary of the country’s pharmaceutical policy framework cannot be presented owing to the regionalization and fragmentation of the Russian health care system."

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Statistics on "Top pharmaceutical drugs"

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