Luxembourg VAT rate 2026: 17% standard rate
Luxembourg has the lowest standard VAT rate in the EU at 17 percent, ahead of the next-lowest, Malta, at 18 percent. Its 14 percent rate is legally a distinct taux intermediaire, separate from the 8 percent taux reduit and the 3 percent super-reduced rate, giving Luxembourg an extra rate tier that most EU countries do not have.
Luxembourg VAT rates
| Rate | Type | Applies to |
|---|---|---|
| 17% | Standard | Default rate for goods and services not listed under an intermediate, reduced, or super-reduced category. |
| 14% | Reduced | Still wines up to 13 percent ABV, solid mineral fuels and heating oil, detergents and cleaning preparations, and printed advertising materials, legally a distinct taux intermediaire tier. |
| 8% | Reduced | Electricity and gas supply, cut flowers and ornamental plants, and repair services for bicycles, shoes, and clothing. |
| 3% | Super-reduced | Foodstuffs for human consumption excluding alcoholic beverages, non-alcoholic catering and restaurant services, books and newspapers, and pharmaceutical products. |
Rates served live from the Avatcado API, last updated March 19, 2026.
Check a Luxembourg VAT number
Businesses charging Luxembourg VAT must hold an active Luxembourg VAT registration. Check any Luxembourg VAT number for free below.
Enter a VAT number to see its registration result, source and freshness
Get Luxembourg VAT rates via API
The same rates as an API call:
curl "https://api.avatcado.com/v1/rates/LU" \
-H "Authorization: Bearer avat_live_your_api_key"{
"data": {
"country_code": "LU",
"country_name": "Luxembourg",
"currency": "EUR",
"standard_rate": 17,
"other_rates": [
{
"rate": 14,
"type": "reduced"
},
{
"rate": 8,
"type": "reduced"
},
{
"rate": 3,
"type": "super_reduced"
}
],
"updated_at": "2026-08-13T00:00:00.000Z"
},
"meta": {
"request_id": "req_..."
}
}Frequently asked questions
Why does Luxembourg have both a 14 percent and an 8 percent reduced rate?
Luxembourg's 14 percent rate is legally a separate taux intermediaire tier, distinct from the 8 percent taux reduit, giving Luxembourg four rate tiers total where most EU countries have three.
What is the small business VAT threshold in Luxembourg?
The franchise threshold was raised from EUR 35,000 to EUR 50,000 effective 1 January 2025, with a 10 percent grace overage tolerated up to EUR 55,000.
How often do businesses file VAT returns in Luxembourg?
The AED, which raised Luxembourg's small-business franchise threshold to EUR 50,000 in 2025, also sets VAT filing cadence: generally more frequent as a business's turnover grows past that line.
How is VAT charged on digital services sold to consumers in Luxembourg?
Digital services like software subscriptions sold to Luxembourg consumers are taxed at Luxembourg's 17 percent standard rate, the lowest in the EU, and sellers elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Luxembourg.
Is there a reverse charge for B2B services bought from abroad in Luxembourg?
Luxembourg applies the same Article 196 reverse charge as the rest of the EU, at its own rate: a Luxembourg business self-assessing VAT on services bought from elsewhere in the EU applies the 17 percent standard rate, the lowest in the bloc, rather than being charged by the seller.
VAT number formats
See how Avatcado validates Luxembourg numbers, including the fallback when VIES is down, on the coverage page.
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
- Taux TVA Administration de l'enregistrement, des domaines et de la TVA (AED), accessed August 13, 2026
- Taux nationaux applicables Administration de l'enregistrement, des domaines et de la TVA (AED), accessed August 13, 2026