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German VAT rates

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German VAT rates

Value Added Tax in local language is ´Mehrwertsteuer and the acronym VAT is translated as ´MWSt´. The German VAT rates are:

  • Standard rate: 19%
  • Reduced rates: 7%

Germany has not introduced a super-reduced VAT rate. Reduced VAT rates apply on a number of items allowed by the VAT Directive (source: European Commission):

 Item

 VAT rate

 Foodstuff

 7% and 19%

 Water supplies 

 7%

 Pharmaceutical products

 19%

 Medical equipment for disabled persons

 7%

 Children´s car seats

 19%

 Passenger transport

 7% and 19%

 Books

 7%

 Books on other physical means of support

 19%

 Newspapers

 7%

 Periodicals

 7%

 Admission to cultural services (theater, etc)

 7%

 Admission to amusement parks

 19%

 Pay TV / cable

 19%

 TV licenses

 0%

 Writers / composers

 7%

Hotel Accommodation

7%

 Restaurant and catering services

 19%

 Restaurants

 19%

 Admission to sporting events

 7% and 19%

 Medical and dental care

 7%

 Shoes and leather goods

 19%

 Clothing and household linen

 19%

 Hairdressing

 19%