* 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."
Citation formats
VAT rate on medicines in Eastern Europe & Central Asia 2018, by country
As of 2018, Armenia had the highest VAT rate on medicine among presented Eastern Europe and Central Asian countries, which was measured at ** percent. Azerbaijan's VAT on medicines was ** percent; in addition, the country imposed a ****-percent customs duty.
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WHO. (September 2, 2020). Value-added tax (VAT) rate on medicines compared to the standard VAT in Eastern Europe and Central Asia in 2018, by selected country [Graph]. In ÌÇÐÄÆƽâ°æ. Retrieved August 05, 2026, from /statistics/1169586/vat-on-medicines-eastern-europe-and-central-asia-by-country/
WHO. "Value-added tax (VAT) rate on medicines compared to the standard VAT in Eastern Europe and Central Asia in 2018, by selected country." Chart. September 2, 2020. ÌÇÐÄÆƽâ°æ. Accessed August 05, 2026. /statistics/1169586/vat-on-medicines-eastern-europe-and-central-asia-by-country/
WHO. (2020). Value-added tax (VAT) rate on medicines compared to the standard VAT in Eastern Europe and Central Asia in 2018, by selected country. ÌÇÐÄÆƽâ°æ. ÌÇÐÄÆƽâ°æ Inc.. Accessed: August 05, 2026. /statistics/1169586/vat-on-medicines-eastern-europe-and-central-asia-by-country/
WHO. "Value-added Tax (Vat) Rate on Medicines Compared to The Standard Vat in Eastern Europe and Central Asia in 2018, by Selected Country." ÌÇÐÄÆƽâ°æ, ÌÇÐÄÆƽâ°æ Inc., 2 Sep 2020, /statistics/1169586/vat-on-medicines-eastern-europe-and-central-asia-by-country/
WHO, Value-added tax (VAT) rate on medicines compared to the standard VAT in Eastern Europe and Central Asia in 2018, by selected country ÌÇÐÄÆƽâ°æ, /statistics/1169586/vat-on-medicines-eastern-europe-and-central-asia-by-country/ (last visited August 05, 2026)
Value-added tax (VAT) rate on medicines compared to the standard VAT in Eastern Europe and Central Asia in 2018, by selected country [Graph], WHO, September 2, 2020. [Online]. Available: /statistics/1169586/vat-on-medicines-eastern-europe-and-central-asia-by-country/
