Luxembourg VAT rate
Luxembourg VAT: the EU's lowest standard rate, plus intermediate, reduced and super-reduced rates.
| Current value | 17 percent |
|---|---|
| In force from | 2024-01-01 |
| Official source | Loi modifiée du 12 février 1979 concernant la taxe sur la valeur ajoutée; rates as characterised by the European Commission |
| Last verified | 2026-07-30 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed: the rates are well corroborated but were not read from the national VAT law or the AED portal, whose pages are JavaScript-rendered. |
| Provenance | source fingerprint |
What this value means
Standard 17% (restored 2024-01-01 after the temporary 2023 cut to 16% expired on 2023-12-31), intermediate 14%, reduced 8% and super-reduced 3%. IMPORTANT AND COUNTER-INTUITIVE: in Luxembourg the 3% SUPER-REDUCED rate carries the broad essentials basket - food, non-alcoholic drinks, books, pharmaceuticals, hotels, restaurants and passenger transport - while 8% is the NARROW rate (hairdressing, gas and electricity, bicycle and shoe repair, cleaning). Do not assume 8% applies to food, as it would in most member states. Secondary-confirmed: the rates are well corroborated but were not read from the national VAT law or the AED portal, whose pages are JavaScript-rendered.
Get it programmatically
curl https://euroref.dev/v1/lu/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lu/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lu/vatOther Luxembourg series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate