# VAT rates in Luxembourg

Source: https://veriport.io/vat-rates/lu (published 2026-10-28; reviewed monthly: last read 2026-10-24, next review 2026-11-24)

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.

## 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.

```bash
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.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [Luxembourg VAT number format](https://veriport.io/vat-number-format/lu)
- [Luxembourg IBAN format](https://veriport.io/iban-format/lu)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Luxembourg — AED, taux de TVA — https://pfi.public.lu/fr/professionnel/tva/taux.html (2026-10-24)