Germany VAT Rates
The standard rate in Germany is 19%, in force since 1 January 2021. Before that, Germany changed it 9 times since 1968 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
19%
Since 1 January 2021 — 5 years
Previous rate
16%
Until 31 December 2020
First recorded rate
10%
From 1 January 1968
Germany VAT Rates in Force Today
- Standard rate
- 19%
- Reduced rates
- 7%
- Super-reduced rate
- None
- Parking rate
- None
- Local name
- Mehrwertsteuer (MwSt)
- Currency
- EUR
Checking a German VAT number rather than a rate? The number format, its regex and verified example numbers are on the Germany VAT number page.
Standard Rate Changes in Germany
| In force from | Until | Standard rate |
|---|---|---|
| 1 January 2021 | Current | 19% |
| 1 July 2020 | 31 December 2020 | 16% |
| 1 January 2007 | 30 June 2020 | 19% |
| 1 April 1998 | 31 December 2006 | 16% |
| 1 January 1993 | 31 March 1998 | 15% |
| 1 July 1983 | 31 December 1992 | 14% |
| 1 July 1979 | 30 June 1983 | 13% |
| 1 January 1978 | 30 June 1979 | 12% |
| 1 July 1968 | 31 December 1977 | 11% |
| 1 January 1968 | 30 June 1968 | 10% |
More on Germany
- Germany VAT number formatNumber structure, regex pattern and verified examples.
- Germany VAT validation APIEndpoint, response fields and code samples for this country.
- Germany Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Germany VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.
- Zweites Gesetz zur Umsetzung steuerlicher Hilfsmaßnahmen zur Bewältigung der Corona-Krise (Zweites Corona-Steuerhilfegesetz), Artikel 3, amending § 12 UStG
Germany cut the standard rate from 19% to 16% for 1 July to 31 December 2020. Neither TEDB nor the archived TAXUD booklet records this change.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For German filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.