Luxembourg VAT rate 2026: 17% standard rate

By Remco from AvatcadoLast reviewed August 13, 2026

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 the live API response

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.

VAT number formats

Luxembourg VAT number format

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