EU/UK VAT · LU · EU member · Euro area
Luxembourg VAT
Luxembourg VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.
- Standard rate
- 17%
- Reduced rate
- 14% / 8%
- Number format
- LU + 8 digits
- Validation
- VIES
How Luxembourg's 17% rate compares
Luxembourg's 17% standard VAT rate is well below the median of 21%, among the lower rates we track. It also applies a reduced rate of 14% on wine, advertising publications, a second reduced rate of 8% on hairdressing, cleaning, bicycle repair, and a super-reduced rate of 3% on food, books, newspapers, pharmaceuticals, e-books. That is 3 non-standard tiers spanning 10 distinct goods-and-services categories in our rate table, more tier structure than most of the jurisdictions we track, which typically run one or two. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2024-01-01. The current rate has been in effect since 2024-01-01, a recent change.
By standard-rate proximity, Luxembourg is a few points from Malta, the nearest jurisdiction we track by rate. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.
Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.
All VAT rates
Standard rate
17%Most goods and services
In effect since 2024-01-01 | Restored from temporary 16 percent in 2024
Reduced rate
14%Wine, advertising publications
In effect since 2024-01-01
Reduced rate
8%Hairdressing, cleaning, bicycle repair
In effect since 2024-01-01
Super-reduced rate
3%Food, books, newspapers, pharmaceuticals, e-books
In effect since 2015-01-01 | Lowest super-reduced in EU
VAT number format
- Prefix
- LU
- Format
- LU + 8 digits
- Example
- LU12345678
- Validation service
- VIES (European Commission)
Tax authority
Administration de lenregistrement, des domaines et de la TVA
Official guidance: https://pfi.public.lu/
Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026
Countries with similar standard rates
Related references
Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.