Germany VAT Rates
The standard rate in Germany is 19%, in force since 1 Jan 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 Jan 2021 — 5 years
Previous rate
16%
Until 31 Dec 2020
First recorded rate
10%
From 1 Jan 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
- VAT number format
- DE + 9 digits
- EU membership
- EU member state
^DE\d{9}$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.
Use this VAT rate in your application
Copy a package, CDN, or keyless HTTP example for DE.
import { getRate } from 'eu-vat-rates-data'
const rate = getRate('DE')
console.log(rate.standard, rate.reduced)The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.
Standard Rate Changes in Germany
| In force from | Until | Standard rate |
|---|---|---|
| 1 Jan 2021 | Current | 19% |
| 1 Jul 2020 | 31 Dec 2020 | 16% |
| 1 Jan 2007 | 30 Jun 2020 | 19% |
| 1 Apr 1998 | 31 Dec 2006 | 16% |
| 1 Jan 1993 | 31 Mar 1998 | 15% |
| 1 Jul 1983 | 31 Dec 1992 | 14% |
| 1 Jul 1979 | 30 Jun 1983 | 13% |
| 1 Jan 1978 | 30 Jun 1979 | 12% |
| 1 Jul 1968 | 31 Dec 1977 | 11% |
| 1 Jan 1968 | 30 Jun 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 Jan 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 27 Sep 2026.
Current EU rates last fetched from EC TEDB: 27 Sep 2026. This is the source-fetch date, not the date the rate last changed.
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.
The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.