Luxembourg VAT 2027 Rates Calculator

Calculate Luxembourg VAT 2027 — 17% standard, 14% intermediate, 8% reduced, 3% super-reduced. Lowest standard VAT rate in EU. For businesses + consumers.

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Luxembourg VAT Rates 2027

Standard 17% (most goods/services). Intermediate 14% (some wines, custodial). Reduced 8% (cleaning services, hairdressing, plant supplies). Super-reduced 3% (food, books, water, medicine, children's clothes).

Why LU Has Low VAT

Luxembourg deliberately keeps standard VAT lowest in EU to attract e-commerce, financial services. Major source of EU shopping arbitrage before 2015 'Mini One Stop Shop' (MOSS) reforms unified e-services.

Registration Thresholds

Mandatory VAT registration if annual turnover > €35,000 (services) or €112,000 (goods). Below = optional. Voluntary registration allowed to recover input VAT.

Filing Frequency

Monthly: turnover > €620,000. Quarterly: between €112,000 and €620,000. Annual: below €112,000. Returns due by 15th of following month/quarter.

Source: guichet.public.lu Luxembourg VAT rates. Last updated: May 2026.