Luxembourg VAT Rates
The standard rate in Luxembourg is 17%, in force since 1 January 2024. Before that, Luxembourg changed it 6 times since 1970 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
17%
Since 1 January 2024 — 2 years
Previous rate
16%
Until 31 December 2023
First recorded rate
8%
From 1 January 1970
Luxembourg VAT Rates in Force Today
- Standard rate
- 17%
- Reduced rates
- 8%, 14%
- Super-reduced rate
- 3%
- Parking rate
- 14%
- Local name
- Taxe sur la valeur ajoutée (TVA)
- Currency
- EUR
Checking a Luxembourg VAT number rather than a rate? The number format, its regex and verified example numbers are on the Luxembourg VAT number page.
Standard Rate Changes in Luxembourg
| In force from | Until | Standard rate |
|---|---|---|
| 1 January 2024 | Current | 17% |
| 1 January 2023 | 31 December 2023 | 16% |
| 1 January 2015 | 31 December 2022 | 17% |
| 1 January 1992 | 31 December 2014 | 15% |
| 1 July 1983 | 31 December 1991 | 12% |
| 1 January 1971 | 30 June 1983 | 10% |
| 1 January 1970 | 31 December 1970 | 8% |
More on Luxembourg
- Luxembourg VAT number formatNumber structure, regex pattern and verified examples.
- Luxembourg VAT validation APIEndpoint, response fields and code samples for this country.
- Luxembourg Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Luxembourg 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.
- European Commission — Taxes in Europe Database (TEDB)
Queried via the VatRetrievalService SOAP endpoint. Returns no data before 2016-01-01.
- 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 Luxembourg 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.