Country · LU
Luxembourg VAT rates
The standard VAT rate in Luxembourg is 17%. Reduced rate: 8%. Super-reduced rate: 3%. Parking rate: 14%.
Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.
Current rates
| Type | Rate | Applies to (source wording) | Since |
|---|---|---|---|
| Standard | 17% | Not listed in the source | not stated |
| Standard | 17% | Not listed in the source | 2024-01-01 |
| Standard | 16% | Not listed in the source | 2023-01-01 |
| Reduced | 8% | Not listed in the source | not stated |
| Reduced | 8% | Not listed in the source | 2024-01-01 |
| Reduced | 7% | Not listed in the source | 2023-01-01 |
| Super-reduced | 3% | Not listed in the source | not stated |
| Parking | 14% | Not listed in the source | not stated |
| Parking | 14% | Not listed in the source | 2024-01-01 |
| Parking | 13% | Not listed in the source | 2023-01-01 |
Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.
Announced changes
History since 2020
VAT number format
LU followed by 8 digits.
Example: LU99999999
Structure confirmed in the official source, checked .
Check Luxembourg VAT number format Validity: official VIES checker
E-invoicing in Luxembourg
See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Luxembourg.
Notes
Current rates from the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), cross-checked against the Taxes in Europe Database (situation on 1 July 2026). Regional rates are not included; zero rates are listed only where the source lists them. The temporary rates of 16%, 13% and 7% applied during 2023 (circular 812-1 of the Administration de l'enregistrement, des domaines et de la TVA); the Commission's Access2Markets notice confirms the return to 17%, 14% and 8% on 1 January 2024.
Sources
- https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm
- https://pfi.public.lu/dam-assets/pdf/legislation/tva/circulaires/812-1-tva-taux-applicables-partir-01012024.pdf
- https://trade.ec.europa.eu/access-to-markets/en/news/changes-vat-rates-certain-eu-member-states-applicable-1-january-2024
- https://ec.europa.eu/taxation_customs/tedb/rest-api/configurations
- https://ec.europa.eu/taxation_customs/tedb/
- https://ec.europa.eu/taxation_customs/vies/#/faq
Last verified:
Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.