VAT rates in Luxembourg
This article is no longer applicable from 01/01/2024. The VAT rates applicable from 01/01/2024 can be consulted on our next page.
Since 1st January 2023VAT rates in Luxembourg have been temporarily reduced to 3, 7, 13 and 16% until 31 December 2023.
As a reminder, as the 16% rate 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% is the only one not to have undergone any changes in 2023. It will therefore remain unchanged in 2024.
Below is a list of the most common items. Other goods and services are covered in this Annex B.
- 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: 7%
This is one of the 3 VAT rates that changed on 1 January. It will revert to 8% in 2024.
- 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: 13%
This VAT rate was also changed at the beginning of the year and will revert to the previous rate, i.e. 14% in 2024.
- 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: 16%
The standard rate applies to all products and services not listed above. It was changed at the beginning of the year to 16% and will be changed again to 17% at the beginning of next year.
As this list is not exhaustive, you can refer to the appendices to the VAT Act on the following website next link.
