Implement a zero VAT rate on IT equipment, including computers and locally developed software.
Why this status: Stalled. Current Inland Revenue guidance continues to apply the 18 percent standard VAT rate and confines the zero rate largely to exports. It does not record a 0 percent VAT rate for computers, IT equipment or locally developed software.
Inspect the evidence
Evidence for (0)
None found.
Evidence against (1)
- Enacted law30 Jun 2026
“The Inland Revenue VAT guidance lists a 0% rate for exports and an 18% standard rate from 1 January 2024; it does not list a 0% rate for computers, IT equipment or locally developed software.”