Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Luxembourg, Value-Added Tax (VAT) is levied. VAT is a general consumption tax that is charged directly on the sale of goods and services in Luxembourg.
The different VAT rates in Luxembourg are:
| Rate | Type | Goods and services |
|---|---|---|
| 17% | Standard | All goods and services, except those excluded |
| 14% | Intermediary | Certain wines; washing and cleaning products; advertising pamphlets; management and safekeeping of securities; heating, ventilation and air conditioning; flammable solid minerals, mineral oil and firewood used as fuel;… |
| 8% | Reduced | Supply of gas and electricity; cleaning in private households; hairstyling; repair of bicycles, shoes and other leather items; cut flowers and plants for decorative use;… |
| 3% | Reduced | Certain foods and drinks; pharmaceutical products and medical equipment for disabled persons; certain books, newspapers and periodicals; radio and television broadcasting services; agricultural supplies; children’s clothing and footwear; domestic passenger transport; admission to cultural events and amusement parks; hotel accommodation; restaurants;… |
| 0% | Zero | Intra-community supplies of goods; exports |
Some goods and services are exempt from VAT, such as financial, insurance and educational services.
Last changed 2026-02-02