Luxembourg: Standard VAT Rates in 2024

Luxembourg: Standard VAT Rates in 2024


Effective 1st Jan 2024, Luxembourg will revert to standard VAT rates of 17%, 14%, and 8%. This temporary reduction,  effective from January to December 2023, was implemented as a response to high inflation.  During this time period, the VAT rates were adjusted to 16%, 13%, and 7% for the standard, reduced, and another reduced category, respectively.

The super reduced VAT rate of 3% has remained unchanged and applies to specific items such as food , pharma products , books, magazines & newspapers, children’s clothing as well as all restaurant services.