VAT rates in Luxembourg
Since 1 January 2024As a result, the temporary reduction in VAT rates in Luxembourg is no longer applicable and the VAT rates are once again 3, 8, 14 and 17%.
As a reminder, since the rate of 17% is the default rate, the legislator has defined lists of goods and services eligible for reduced rates in 3 annexes. Below is an overview of these 3 lists of VAT rates.
Annex B - Super-reduced VAT rate : 3%
The super-reduced rate of 3% applies to the goods and services referred to in this Annex B.
Below is a list of the most common elements.
- Food products (human consumption) and catering, excluding alcohol
- Food products (animal consumption)
- Books, newspapers and periodicals (except publications devoted to advertising, whether in full or predominantly)
- Clothing and hairstyles for children under 14
- Distribution water
- Pharmaceutical products for health care, disease prevention and medical and veterinary treatment
- Female sanitary protection
- Contraception
- Passenger transport
- Collection and waste treatment and household waste
- Access to concerts, shows,...
- ....
Annex A - Reduced VAT rate: 8%
Below are some examples of goods and services eligible for the 8% VAT rate.
- Gas liquefied or in gaseous state, suitable for heating, lighting and powering engines
- Energy electric
- Heat supplied by means of a heating network
- Wood for heating
- Live plants and other floricultural products
- Styling men or women
- Repair bicycles, shoes and leather goods, and alterations to clothing and household linen
- Washing glass of private homes and cleaning of these homes
- Plant protection products authorised for organic farming
Appendix C - Intermediate VAT rate: 14%
The following goods and services are eligible for the 14% VAT rate.
- Wines of fresh grapes containing 13° or less of alcoholwith the exception of fortified wines, sparkling wines and liqueur wines
- Fuels solid minerals; mineral oils and wood for use as fuel
- Preparations for detergents and cleaning preparations
- Printed advertising materialcommercial and similar catalogues; tourist propaganda publications
- Heat, cold and steam, with the exception of heat supplied by means of a heating network as referred to in point 3 of Annex A
- Custody and management of securities
- Management of loans and loan guarantees by a person or body other than those which granted the loans
Standard rate: 17%
The standard rate applies to all products and services not listed above.
As this list is not exhaustive, you can refer to the appendices to the VAT Act on the following website next link.
