VAT in Luxembourg


The Value Added Tax (VAT) in Luxembourg is known as Taxe sur la valeur ajoutée (TVA) in their local language.

What are the VAT rates in Luxembourg?

The VAT rates in Luxembourg are the following:

  • Standard rate: 17%
  • Reduced rates: 3%, 8%, and 14%

Luxembourg has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

VAT Rates by goods and services in Luxembourg.

The standard VAT rate is 17%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The first reduced VAT rate is 14%. This reduced rate applies to some types of wine, certain types of fuel and other means of energy, advertising brochures and management and custody of credit guarantees, among others.

The second reduced VAT rate is 8%. This reduced rate applies, in general, to some types of energy (such as electricity and gas), plants and other floricultural products, bicycle repair services, shoes and other leather products, and cleaning and hairdressing, among others.

In addition, there is a reduced VAT rate of 3%. This reduced rate applies, in general, to food products, pharmaceuticals, books, magazines and newspapers, children’s clothing and shoes, restaurant services, passenger transport and admission to cultural events, among others.

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.

Finally, some supplies are VAT exempt, such as doctor’s and dentist’s services, postal services, education, cultural services and sport activities, and financial and insurance transactions, among others.

To confirm the VAT rate applicable to your product or service in Luxembourg, we recommend that you contact us

  • Foodstuff
    3%
  • Water supplies
    3%
  • Pharmaceutical products
    3%
  • Medical equipment for disabled persons
    3%
  • Children´s car seats
    17%
  • Passenger transport
    3%
  • Books
    3%
  • Books on other physical means of support
    3%
  • Newspapers
    3%
  • Periodicals
    3%
  • Admission to cultural services (theatre, etc)
    3%
  • Admission to amusement parks
    3%
  • Pay TV / cable
    3%
  • TV licenses
    3%
  • Writers / composers
    3%
  • Hotel Accommodation
    3%
  • Restaurant and catering services
    3%
  • Restaurants
    3%
  • Medical and dental care
    Exempt
  • Repair of shoes and leather goods
    8%
  • Repair of clothing and household linen
    8%
  • Hairdressing
    8%

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