# Calcul TVA Luxembourg 2026 — 17% / 14% / 8% / 3%

Source page: https://valem.run/calculators/luxembourg/vat

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%.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 17.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Administration de l enregistrement - loi TVA du 12 fevrier 1979, art. 39 (17% / 14% / 8% / 3%)](https://pfi.public.lu/dam-assets/pdf/legislation/tva/loi/loi-tva-2023-01-01.pdf) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/luxembourg/vat.json
- Compute by URL: https://valem.run/calculators/luxembourg/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `luxembourg/vat`)