Import VAT rates in Luxembourg
Luxembourg applies a standard VAT rate of 17% and reduced rates of 14%, 8%, 3%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Transport of passengers and their accompanying luggage Article 371 of 2006/112/EC Transport within the national territory where the point of departure or/and point of arrival is/are not within the national territory | |
| 3% super-reduced | Certain agricultural inputs Services excluded: leasing and renting of agricultural and forestry machinery and utensils; transport of agricultural and forestry products; felling and logging of trees | 01013000 0102 0103 0104 0105 01061410 01064100 05111000 06012010 06021010 060220 06029010 … |
| 3% super-reduced | Certain agricultural inputs Semen (other than 0511 10 00) and ova of animals used in agricultural production | 05119985 |
| 3% super-reduced | Certain agricultural inputs Rhubarb rhizomes; Asparagus crowns | 06011090 06012090 |
| 3% super-reduced | Certain agricultural inputs Draft horses | 01012100 01012990 |
| 3% super-reduced | Certain agricultural inputs Live mules and hinnies | 01019000 |
| 3% super-reduced | Reception of certain radio and television broadcasting services Excluding reception of adult content | |
| 3% super-reduced | Until 1 January 2032: Chemical fertilisers | 31010000 3102 3103 3104 3105 |
| 3% super-reduced | Clothing, headgear, scarves, gloves and shoes for children under 14 years of age - Children clothing, if clearly intended for children of a max. age of thirteen - Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm | 61 62 64 65 |
| 3% super-reduced | Granting of access to certain events and premises Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions, conferences and similar cultural events and facilities, excluding live-streaming of those events or visits or both | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings, excluding leasing and renting of agricultural and forestry machinery and utensils, transport of agricultural and forestry products and felling and logging of trees | 01013000 01019000 0102 0103 0104 0105 01061410 01061490 01064100 05111000 06021010 060220 … |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Children clothing, if clearly intended for children of a max. age of thirteen; - Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm | 61 62 64 65 |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Supply of goods and services of a kind normally intended for use in agricultural production: - Draft horses - Ova of animals used in agricultural production - Rhubarb rhizomes; Asparagus crowns; Chicory plants and roots other than roots of heading 1212 | 01012100 01012990 05119985 0601 |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Sewage disposal and treatment and emptying of septic tanks and industrial tanks | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Refuse collection and waste treatment | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Restaurant and catering services, excluding services involving alcoholic beverages | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Services provided by writers, composers and performers and the royalties due to them | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Reception of certain radio and television broadcasting services, excluding reception of adult content | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Granting the right of access to and use of sports facilities, excluding the supply of sport or physical exercise classes when live-streamed | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Services provided by undertakers and cremators | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions, conferences and similar cultural events and facilities, excluding access to the live-streaming of those events or visits or both | |
| 3% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) - Application of new buildings and construction work on new buildings (dwelling used as a principal residence by the owner of the dwelling); - Renovation and repairs: substantial works on housing used as principal residence and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition | |
| 3% super-reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs | 0201 0202 0203 0204 020500 0206 0207 0208 0209 0210 0302 0303 … |
| 3% super-reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Animal or vegetable fats and oils for human and animal consumption or normally intended for use in the preparation of foodstuffs | 15011090 15012090 15019000 15021090 15029090 15030019 15030090 1504 15060000 15071090 15079090 15081090 … |
| 3% super-reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Live Fish, for human and animal consumption or normally intended for use in the preparation of foodstuffs | 030191 030192 03019300 |
| 3% super-reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 22011011 22011019 22011090 |
| 3% super-reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Agricultural salt, salt lick | 25010099 |
| 3% super-reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Plants and part of plants, seeds and grains, used for preparing infusions or teas | 1211 3003 3004 |
| 3% super-reduced | Restaurant and catering services, excluding services involving alcoholic beverages | |
| 3% super-reduced | Services provided by undertakers and cremators | |
| 3% super-reduced | Transient accommodation of persons and the letting of holiday camps or camping sites | |
| 3% super-reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Excluding materials with predominately adult content | 4901 4902 49030000 49040000 4905 |
| 3% super-reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods | 3005 300610 30062000 30063000 30064000 30065000 611510 8713 90013000 90014041 90014049 90014080 … |
| 3% super-reduced | Certain renovation work carried out for the benefit of a dwelling used as a principal residence by a person other than the owner of the dwelling Renovation and repairs: substantial works on housing used as principal dwelling and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition | |
| 3% super-reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Products used for sanitary protection: sanitary towels (pads), tampons, panty liners, period panties, menstrual cups, menstrual sponges and similar feminine hygiene products; Sheath contraceptives | 05119931 05119939 39249000 40141000 40149000 96190030 96190040 96190071 |
| 3% super-reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection - Proprietary medicinal products, ready-made medicinal products and medicinal products, as defined in Article 1 of the law of 11 April 1983 regulating the publicity and marketing of pharmaceutical products - Veterinary medical products as defined in Article 1 of the law of 18 December 1985 concerning veterinary medical products - Pharmaceutical preparations - Products used for contraception, other than those classifiable in 4014 10 00. | |
| 3% super-reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Sheath contraceptives | 40141000 |
| 3% super-reduced | Certain creation and renovation work carried out for the benefit of a dwelling used as a principal residence by the owner of the dwelling - Application of new buildings and construction work on new buildings; - Renovation and repairs: substantial works on housing used as principal dwelling and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition | |
| 3% super-reduced | Services provided by writers, composers and performers and the royalties due to them | |
| 3% super-reduced | Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest | |
| 3% super-reduced | Granting the right of access to and use of sports facilities Excluding the supply of sport or physical exercise classes when live-streamed | |
| 3% super-reduced | Supply of water | 22019000 |
| 3% super-reduced | Transport of passengers and their accompanying luggage Point of departure and point of arrival and transport within the national territory | |
| 3% super-reduced | Sewage disposal and treatment and emptying of septic tanks and industrial tanks | |
| 3% super-reduced | Refuse collection and waste treatment | |
| 8% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 are met | 380891 380892 380893 380894 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Tapestries made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 63049100 63049200 63049300 63049900 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current | 97040000 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas | 97012100 97012900 97019100 97019900 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process | 9702 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title | 9703 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest | 9705 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Goods, other than works of art or collectors' items, which are more than 100 years old | 9706 |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Individual pieces of ceramics executed entirely by the artist and signed by him | |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares | |
| 8% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included, provided that they denote the intention on the part of their author to produce a work that has exclusively an artistic function (in particular, identity photographs, portrait photographs and photographs taken on the occasion of family celebrations or other events are excluded) | |
| 8% reduced | Bicycles, including electric bicycles | 87116010 871200 |
| 8% reduced | Rental and repair of bicycles | |
| 8% reduced | Until 1 January 2032: Chemical pesticides Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 are met | 380891 380892 380893 380894 |
| 8% reduced | Minor repairs of clothing and household linen (including mending and alteration) Repairing services (including mending and alteration) | |
| 8% reduced | Until 1 January 2030: Fossil fuels Natural gas | 27050000 27111100 27112100 |
| 8% reduced | Until 1 January 2030: Fossil fuels Petroleum gases and other gaseous hydrocarbons (other than natural gas), liquefied, for use as a power or heating fuel (e.g. LPG) | 2711 |
| 8% reduced | Hairdressing | |
| 8% reduced | Household appliances Repairing services | |
| 8% reduced | Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Other ornamental live plants (including their roots), cuttings and slips - Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh or dried - Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh or dried | 060110 06012030 06012090 06021090 06023000 06024000 06029020 06029045 06029046 06029047 06029048 06029050 … |
| 8% reduced | Minor repairs of shoes and leather goods Repairing services | |
| 8% reduced | Supply of electricity | 27160000 |
| 8% reduced | Supply of natural gas | 27050000 27111100 27112100 |
| 8% reduced | Supply of district heating District heating | |
| 8% super-reduced | Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive) Petroleum gases and other gaseous hydrocarbons (other than natural gas), liquefied, for use as a power or heating fuel (e.g. LPG) | 2711 |
| 8% reduced | Window cleaning and cleaning in private households | |
| 8% reduced | Until 1 January 2030: Wood used as firewood | 4401 |
| 8% reduced | Wood used as firewood (until 1 January 2030) | 4401 |
| 14% parking | Washing and cleaning preparations | 3402 |
| 14% parking | Management of credits and credit guarantees by a person or body other than those who granted the credits | |
| 14% reduced | Until 1 January 2030: Fossil fuels Parking rate Solid mineral fuels; mineral oils; wood other than for use as firewood | 2701 2702 27040010 27040030 27082000 271019 271020 27131100 |
| 14% parking | Solid mineral fuels; mineral oils and wood for use as fuel | 2701 27022000 27040010 27040030 27082000 271019 271020 27131100 |
| 14% parking | Solid mineral fuels; mineral oils and wood for use as fuel Wood other than used as firewood | 44013100 44013900 4403 44013200 44014100 44014900 |
| 14% parking | Heat, cooling and steam, except heat supplied by means of certain heating networks | |
| 14% parking | Parking rates (Article 105a(3) of the VAT Directive) Wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-called liqueur wines excluded) | 2204 |
| 14% parking | Parking rates (Article 105a(3) of the VAT Directive) Fuels: solid mineral fuels; mineral oils; wood other than for use as firewood | 27012000 27022000 27030000 271019 4403 |
| 14% parking | Parking rates (Article 105a(3) of the VAT Directive) Preparations for washing and cleaning | 34022090 |
| 14% parking | Parking rates (Article 105a(3) of the VAT Directive) Trade advertising material; commercial catalogues and the like; tourist publicity | 491110 |
| 14% parking | Parking rates (Article 105a(3) of the VAT Directive) Supply of heat other than supply of district heating; supply of air conditioning | |
| 14% parking | Parking rates (Article 105a(3) of the VAT Directive) Management and safekeeping of securities; management of credit and credit guarantees by a person other than the person who granted the credits | |
| 14% parking | Printed advertising material, trade catalogues and the like; tourist propaganda publications | 491110 |
| 14% parking | Custody and management of securities | |
| 14% parking | Wine of fresh grapes containing 13° or less of alcohol, with the exception of fortified wines, sparkling wines and liqueur wines | 2204 |
| 17% | Art. 39(3) of VAT law |
TEDB · 26 October 2026