Germany VAT rate 2026: 19% standard rate
Germany taxes at a 19 percent standard rate with a single 7 percent reduced rate. The most significant recent change is that restaurant and catering food service, though not beverages, has been permanently included in the 7 percent rate since 1 January 2026, ending years of COVID-era temporary cuts and reversals for the hospitality sector.
Germany VAT rates
| Rate | Type | Applies to |
|---|---|---|
| 19% | Standard | Default rate for goods and services not listed under the reduced category; beverages served in restaurants remain here except milk-based drinks and plain tap water. |
| 7% | Reduced | Most groceries, books and newspapers, local public transport, cultural admissions, short-term hotel accommodation, and, permanently since 1 January 2026, restaurant and catering food service (not beverages). |
Rates served live from the Avatcado API, last updated March 19, 2026.
Check a Germany VAT number
Businesses charging Germany VAT must hold an active Germany VAT registration. Check any Germany VAT number for free below.
Enter a VAT number to see the live API response
Get Germany VAT rates via API
The same rates as an API call:
curl "https://api.avatcado.com/v1/rates/DE" \
-H "Authorization: Bearer avat_live_your_api_key"{
"data": {
"country_code": "DE",
"country_name": "Germany",
"currency": "EUR",
"standard_rate": 19,
"other_rates": [
{
"rate": 7,
"type": "reduced"
}
],
"updated_at": "2026-08-13T00:00:00.000Z"
},
"meta": {
"request_id": "req_..."
}
}Frequently asked questions
Is restaurant food taxed at 7 percent or 19 percent in Germany?
Restaurant and catering food service, dine-in, takeaway, and delivery, is taxed at 7 percent permanently since 1 January 2026. Beverages served alongside the food remain at the 19 percent standard rate, except milk-based drinks and plain tap water.
What is Germany's small business VAT threshold?
Since 1 January 2025 the Kleinunternehmer rules exempt businesses with prior-year turnover up to EUR 25,000 and current-year turnover up to EUR 100,000 under Section 19 of the UStG.
VAT number formats
Related guides
Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.
Sources
- Umsatzsteuergesetz (UStG) Paragraph 12 Bundesministerium der Justiz, accessed August 13, 2026
- Germany to permanently reduce VAT on restaurant and catering services Meridian Global Services, accessed August 13, 2026