Luxembourg Value added tax (TVA)
Luxembourg Value added tax (TVA) is 17 percent, in force since 1 Jan 2024. Last checked against the official source on 27 Aug 2026.
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 | Administration de l'enregistrement, des domaines et de la TVA (AED), Portail de la fiscalité indirecte — 'Taux nationaux applicables': 'un taux normal de 17%' (also 8% réduit, 3% super-réduit, 14% intermédiaire) |
| Last verified | 2026-08-27 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Read on the official AED Portail de la fiscalité indirecte (pfi.public.lu) rates page, which states the four national rates in terms. |
| 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%, read on the official AED 'Taux nationaux applicables' page (pfi.public.lu) on 2026-08-27: 'Actuellement, quatre taux sont d'application au G.-D. de Luxembourg: un taux normal de 17% ... un taux réduit de 8% ... un taux super-réduit de 3% ... un taux intermédiaire de 14%'. 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. Citizen twin: https://pfi.public.lu/fr/citoyen/tva/taux-tva.html.
Get it programmatically
curl https://euroref.dev/v1/lu/vat
# $0.005 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 · VAT registration threshold · Social minimum wage (salaire social minimum) · Public holidays · Consumer price index (annual inflation, HICP) · Corporate income tax (aggregate) · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Legal interest rate (taux d'intérêt légal)
The same figure elsewhere: Malta · Netherlands · Norway · Poland · Portugal · all 34