| VAT Rate | Goods and Services Covered | Examples |
| 1% | Basic Food and Agriculture | Bread, flour, legumes, grains, seeds, nuts, vegetable oils (olive oil, etc.) |
| 10% | Reduced Rate Goods and Services | Clothing, footwear, textile products, pharmaceuticals and medical devices, hotel accommodation, cinema/theatre tickets, restaurant and café services |
| 20% | General (Standard) Rate | Household appliances, furniture, electronics (phones, computers), automobiles, alcoholic beverages, tobacco products, cleaning products (soap, detergent, paper towels) |
