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Luxembourg VAT Rates 2026
Luxembourg (Lëtzebuerg) levies Value Added Tax under the name Numéro TVA / MwSt-Nummer. The standard rate is 17%, applied to most goods and services. Reduced rates of 14% and 8% and 3% apply to essential categories including food, medicines, and cultural services. Lowest standard VAT rate in the EU
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 17% | Most goods and services |
| Reduced | 14% | Food, transport, cultural goods |
| Reduced | 8% | Food, transport, cultural goods |
| Super-reduced | 3% | Essential goods, newspapers |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/LU endpoint to get Luxembourg rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/LU
# No authentication required for rate lookups
# Response:
# { "country_code": "LU", "standard_rate": 17,
# "reduced_rates": [14, 8, 3], "currency": "EUR" }About Luxembourg VAT
Luxembourg has the lowest standard VAT rate in the EU at 17%. It is a major hub for e-commerce (Amazon, PayPal, Skype) due to its historically favourable VAT treatment for digital services, though the EU's OSS scheme has since harmonised this.
The Luxembourg Numéro TVA / MwSt-Nummer is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Luxembourg business customer, validate their VAT registration number first.