VAT rates in Germany
Germany applies a standard VAT rate of 19 %, reduced rates of 7 %. Verified 2026-10-24 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.
· Reviewed monthly: last read 2026-10-24, next review 2026-11-24
The rates Germany applies
Standard 19 %; reduced 7 %. Currency EUR.
| Rate | Value | Applies since |
|---|---|---|
| Standard | 19 % | — |
| Reduced | 7 % | — |
| Super-reduced | none | — |
| Parking | none | — |
Rate by category, usual case
The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.
| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 19 % | standard | — |
| E-books and electronic publications | 7 % | reduced | — |
| Printed books | 7 % | reduced | — |
| Foodstuffs (usual case; some items differ) | 7 % | reduced | — |
| Hotel and holiday accommodation | 7 % | reduced | — |
| Restaurant and catering services (food; drinks often differ) | 7 % | reduced | since 2026-01-01. Food in restaurants back to 7 % from 2026-01-01 (§ 12 Abs. 2 Nr. 15 UStG); drinks 19 %. |
| Newspapers and periodicals | 7 % | reduced | — |
The same row by API
GET https://veriport.io/api/v1/vat/rates/DE returns this row as JSON with verifiedOn and its sources; no key for the first calls of the day.
curl "https://veriport.io/api/v1/vat/rates/DE"How this row was verified
Read on 2026-10-24 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.
Questions
- What is the VAT rate in Germany?
- The standard rate is 19 %; the reduced rate is 7 %. Verified 2026-10-24.
- Which VAT rate applies to digital services sold to consumers in Germany?
- 19 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.
- Which VAT rate applies to e-books in Germany?
- 7 % (reduced).
- Is this page official?
- No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.
All 27 rows as JSON, each with verifiedOn and sources; free tier without a card.
Get the rates by APISources
- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — European Commission, DG TAXUD, consulted 2026-10-24. Rates changed after the January 2025 edition (EE July 2025, RO August 2025) are taken from the national pages cited on the row and must be re-read monthly.
- Germany — BZSt / BMF, Umsatzsteuer §12 UStG — BMJ, gesetze-im-internet.de, consulted 2026-10-24