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.
Rate update
Lowest standard VAT rate in the EU
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 17% | Most goods and services |
| Reduced | 14% | Certain wines and alcoholic beverages |
| Reduced | 8% | Natural gas, electricity, passenger transport, hairdressing, some catering services |
| Super-reduced | 3% | Basic foodstuffs, non-alcoholic beverages, books, medicines, children's clothing, cultural services |
| Parking | 14% | Transitional rate for specific goods (fuel, agricultural equipment) |
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" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Luxembourg standard rate.
// 1. Validate the customer's Luxembourg VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/LU/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Luxembourg VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/LU').then(r => r.json());
// → { standard_rate: 17, reduced_rates: [14, 8, 3] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Luxembourg standard rate
applyRate(rates.standard_rate, 'standard');
}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.