EU VAT rates by country

Luxembourg

The standard VAT rate in Luxembourg is 17%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Luxembourg entered in TEDB. Luxembourg's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 8%

• Plants and flowers.
  - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Other ornamental live plants (including their roots), cuttings and...

  - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Other ornamental live plants (including their roots), cuttings and slips - Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh or dried - Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh or dried
• Natural gas. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Supply of natural gas.
• Fossil fuels.
  • Natural gas
  • Petroleum gases and other gaseous hydrocarbons (other than natural gas), liquefied, for use as a power or heating fuel (e.g. LPG)
• Electricity. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Supply of electricity.
• Farm inputs.
  Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de...

  Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 are met
• Chemical pesticides.
  Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de...

  Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 are met
• Firewood. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Wood used as firewood, until 1 January 2030.
• Firewood. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Wood used as firewood, until 1 January 2030.
• Art, collectors' items and antiques.
  • Tapestries made by hand from original designs provided by artists, provided that there are not more than eight copies of each
  • Wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each
  • Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current
  • Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and...

    Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas
  • Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one...

    Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process
  • Original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title
  • Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest
  • Goods, other than works of art or collectors' items, which are more than 100 years old
  • Individual pieces of ceramics executed entirely by the artist and signed by him
  • Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares
  • Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and...

    Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included, provided that they denote the intention on the part of their author to produce a work that has exclusively an artistic function (in particular, identity photographs, portrait photographs and photographs taken on the occasion of family celebrations or other events are excluded)
• Bicycles. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Bicycles, including electric bicycles.
• District heating. District heating
• Bicycle hire and repair. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Rental and repair of bicycles.
• Window and home cleaning. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Window cleaning and cleaning in private households.
• Household appliances. Repairing services
• Shoe and leather repair. Repairing services
• Clothing repair. Repairing services (including mending and alteration)
• Hairdressing. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Hairdressing.

Reduced rate 14%

• Fossil fuels. Parking rate Solid mineral fuels; mineral oils; wood other than for use as firewood

Super-reduced rate 3%

• Foodstuffs.
  • Animal or vegetable fats and oils for human and animal consumption or normally intended for use in the preparation of foodstuffs
  • Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
  • Agricultural salt, salt lick
  • Plants and part of plants, seeds and grains, used for preparing infusions or teas
  • Live Fish, for human and animal consumption or normally intended for use in the preparation of foodstuffs
• Medical equipment. Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods
• Certain farm inputs.
  • Services excluded : leasing and renting of agricultural and forestry machinery and utensils; transport of agricultural and forestry products; felling and logging of trees
  • Semen (other than 0511 10 00) and ova of animals used in agricultural production
  • Rhubarb rhizomes; Asparagus crowns
  • Draft horses
  • Live mules and hinnies
• Exemptions and super-reduced rates (Art. 105a(1)).
  • Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery...

    Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings, excluding leasing and renting of agricultural and forestry machinery and utensils, transport of agricultural and forestry products and felling and logging of trees
  • Sewage disposal and treatment and emptying of septic tanks and industrial tanks
  • Refuse collection and waste treatment
  • Supply of goods and services of a kind normally intended for use in agricultural production: - Draft horses - Ova of animals used in agricultural production - Rhubarb rhizomes; Asparagus crowns; Chicory plants and roots other than roots of heading 1212
  • Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
  • Restaurant and catering services, excluding services involving alcoholic beverages
  • Services provided by writers, composers and performers and the royalties due to them
  • Reception of certain radio and television broadcasting services, excluding reception of adult content
  • Granting the right of access to and use of sports facilities, excluding the supply of sport or physical exercise classes when live-streamed
  • Services provided by undertakers and cremators
  • Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions, conferences and similar cultural events and facilities, excluding access to the live-streaming of those events or visits or both
  • - Application of new buildings and construction work on new buildings (dwelling used as a principal residence by the owner of the...

    - Application of new buildings and construction work on new buildings (dwelling used as a principal residence by the owner of the dwelling); - Renovation and repairs : substantial works on housing used as principal residence and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition
  • Children clothing, if clearly intended for children of a max. age of thirteen; - Children footwear; for boys up to and included size 40;...

    Children clothing, if clearly intended for children of a max. age of thirteen; - Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm
• Medicines.
  • - Proprietary medicinal products, ready-made medicinal products and medicinal products, as defined in Article 1 of the law of 11 April 1983...

    - Proprietary medicinal products, ready-made medicinal products and medicinal products, as defined in Article 1 of the law of 11 April 1983 regulating the publicity and marketing of pharmaceutical products - Veterinary medical products as defined in Article 1 of the law of 18 December 1985 concerning veterinary medical products - Pharmaceutical preparations - Products used for contraception, other than those classifiable in 4014 10 00.
  • Products used for sanitary protection: sanitary towels (pads), tampons, panty liners, period panties, menstrual cups, menstrual sponges and similar feminine hygiene products; Sheath contraceptives
  • Sheath contraceptives
• Water supply. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Supply of water.
• Sewage and septic tanks. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Sewage disposal and treatment, and emptying of septic tanks and industrial tanks.
• Refuse and waste treatment. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Refuse collection and waste treatment.
• Solar panels. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Supply and installation of solar panels on homes and on buildings used for public-interest activities.
• Passenger transport. Point of departure and point of arrival and transport within the national territory
• Holiday accommodation. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Short-stay accommodation and the letting of holiday camps or camping sites.
• Restaurants and catering. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Restaurant and catering services, excluding services involving alcoholic drinks.
• Books, newspapers and periodicals. Excluding materials with predominately adult content
• Writers, composers and performers. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Services of writers, composers and performers, and the royalties due to them.
• Certain radio and TV reception. Excluding reception of adult content
• Sports facilities. Excluding the supply of sport or physical exercise classes when live-streamed
• Funeral services. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Services of undertakers and cremators.
• Access to events and premises. Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions, conferences and similar cultural events and facilities, excluding live-streaming of those events or visits or both
• Renovation of an owner-occupied home.
  - Application of new buildings and construction work on new buildings; - Renovation and repairs : substantial works on housing used as...

  - Application of new buildings and construction work on new buildings; - Renovation and repairs : substantial works on housing used as principal dwelling and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition
• Renovation of a home lived in by a non-owner. Renovation and repairs : substantial works on housing used as principal dwelling and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition
• Chemical fertilisers. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Chemical fertilisers, until 1 January 2032.
• Children's clothing and shoes.
  - Children clothing, if clearly intended for children of a max. age of thirteen - Children footwear; for boys up to and included size 40;...

  - Children clothing, if clearly intended for children of a max. age of thirteen - Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm

Super-reduced rate 8%

• Temporary exemptions and reduced rates (Art. 105a(2)). Petroleum gases and other gaseous hydrocarbons (other than natural gas), liquefied, for use as a power or heating fuel (e.g. LPG)

Parking rate 14%

• Parking rate (Art. 105a(3)).
  • Wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-called liqueur wines excluded)
  • Fuels: solid mineral fuels; mineral oils; wood other than for use as firewood
  • Preparations for washing and cleaning
  • Trade advertising material; commercial catalogues and the like; tourist publicity
  • Supply of heat other than supply of district heating; supply of air conditioning
  • Management and safekeeping of securities; management of credit and credit guarantees by a person other than the person who granted the credits
• Wine. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Wine of fresh grapes with 13 degrees of alcohol or less, except fortified, sparkling and liqueur wines.
• Solid fuels, mineral oils and fuel wood. Wood other than used as firewood
• Washing and cleaning products. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Washing and cleaning preparations.
• Printed advertising. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Printed advertising material, trade catalogues and the like, and tourist publications.
• Heat, cooling and steam. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Heat, cooling and steam, except heat from certain heating networks.
• Credit management. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Management of credits and credit guarantees by someone other than the lender.
• Securities custody. TEDB gives no note on what this covers in Luxembourg. The Directive's category reads: Custody and management of securities.

0%: zero rate or exemption

• Passenger transport. Article 371 of 2006/112/EC Transport within the national territory where the point of departure or/and point of arrival is/are not within the national territory

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Luxembourg are dated 1 July 2026.