Federated States of Micronesia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Federated States of Micronesia in 2026.
VAT / Sales TaxUSD
The FSM does not have a VAT or GST system. Government revenue from consumption comes primarily through import duties. Each of the four states may levy its own sales taxes or fees. Revenue from the Compact of Free Association with the United States remains the most significant funding source.
Standard Rate
0%
Registration Threshold
Not applicable — no VAT/GST
How Federated States of Micronesia VAT / Sales Tax compares
Federated States of Micronesia’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
Federated States of Micronesia
0%
Oceania average
7.1%
Global average
13.7%
