Luxembourg VAT calculator (TVA)
Luxembourg VAT calculator (TVA)Luxembourg TVA is 17%, the lowest standard rate in the European Union, with an intermédiaire rate of 14%, a réduit of 8% and a super-réduit of 3%.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 17. See the full working.
✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-05
How tva (vat) in Luxembourg is calculated
All four rates come from **article 39 of the loi modifiée du 12 février 1979**, which sets them out in words rather than figures: the taux normal *"est fixé à dix-sept pour cent"*, the taux réduit *"à huit pour cent"*, the taux super-réduit *"à trois pour cent"* and the taux intermédiaire *"à quatorze pour cent"*.
**17% is the lowest standard VAT rate in the EU**, which is most of the reason Luxembourg appears on cross-border shopping comparisons at all — its neighbours charge 19% to 21%. The 3% super-réduit is also unusually broad, covering food, books, children’s clothing and more under annexe B.
Which rate applies is decided by whether a supply appears in **annexe A (8%), B (3%) or C (14%)** of the 1979 law, so the labels here give examples rather than reproducing the annexes. One caution if you are checking against an older source: Luxembourg cut its three upper rates for the **single year 2023** — normal 16%, intermédiaire 13%, réduit 7% — and the consolidated law still carries that derogation as a footnote scoped to *"l’année 2023"*. It has expired, and the standing article 39 figures are the ones above.
Worked example
ShowHide the full working: 4 inputs, 5 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Taux normal - 17% |
| B2B reverse charge applies | no |
| Computed by the engine | |
| Rate | 0.17 |
| Effective Rate | 0.17 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 17 |
| Gross Amount ✓ pinned | 117 |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What are the VAT rates in Luxembourg?
17% normal, 14% intermédiaire, 8% réduit and 3% super-réduit, all fixed by article 39 of the law of 12 February 1979. The 17% is the lowest standard rate in the EU.
How much TVA is on 100 EUR?
17.00 EUR at the taux normal, for 117.00 EUR gross. At 14% it is 14.00 EUR, at 8% it is 8.00 EUR and at 3% it is 3.00 EUR.
Was the Luxembourg VAT rate 16%?
For 2023 only. All three upper rates were temporarily cut that year — normal to 16%, intermédiaire to 13%, réduit to 7% — and reverted afterwards. The consolidated law still footnotes that derogation, scoped to 2023.
What does the 3% super-reduced rate cover?
The supplies listed in annexe B of the 1979 law, which is unusually broad — food, books, children’s clothing and more. For a borderline item the annexe is the answer and this page is the arithmetic.
Sources
- Administration de l enregistrement - loi TVA du 12 fevrier 1979, art. 39 (17% / 14% / 8% / 3%) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
Germany mehrwertsteuer (vat) · France tva (vat) · Italy iva (vat) · Netherlands btw (vat) · Spain iva (vat)
Also for Luxembourg: Luxembourg salaire net · Luxembourg taxe véhicule · Luxembourg indépendant · Luxembourg congé annuel
All Luxembourg calculators · All calculators
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