VAT rates in Luxembourg
Luxembourg applies a standard VAT rate of 17 %, reduced rates of 8 %, a super-reduced rate of 3 % and a parking rate of 14 %. 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 Luxembourg applies
Standard 17 %; reduced 8 %; super-reduced 3 %; parking 14 %. Currency EUR. The 2023 temporary one-point cut (16/7/13) ended 2023-12-31.
| Rate | Value | Applies since |
|---|---|---|
| Standard | 17 % | — |
| Reduced | 8 % | — |
| Super-reduced | 3 % | — |
| Parking | 14 % | — |
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) | 17 % | standard | — |
| E-books and electronic publications | 3 % | super-reduced | — |
| Printed books | 3 % | super-reduced | — |
| Foodstuffs (usual case; some items differ) | 3 % | super-reduced | — |
| Hotel and holiday accommodation | 3 % | super-reduced | — |
| Restaurant and catering services (food; drinks often differ) | 3 % | super-reduced | Alcoholic drinks 17 %. |
| Newspapers and periodicals | 3 % | super-reduced | — |
The same row by API
GET https://veriport.io/api/v1/vat/rates/LU 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/LU"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 Luxembourg?
- The standard rate is 17 %; the reduced rate is 8 %; a super-reduced rate of 3 % exists for a few supplies. Verified 2026-10-24.
- Which VAT rate applies to digital services sold to consumers in Luxembourg?
- 17 % (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 Luxembourg?
- 3 % (super-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.
- Luxembourg — AED, taux de TVA — Administration de l’enregistrement, des domaines et de la TVA, consulted 2026-10-24