Luxembourg Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 17%
Reduced 1 14%
Reduced 2 8%
Super Reduced 3%
Parking 14% The parking rate of 14% applies to:
1.    Wines with an ABV of 13% or less, with the exception of sparkling wines, liqueur  wines and fortified wines2.    Solid mineral fuels, mineral oils and wood intended for use as fuel, with the  exception of wood for heating

3.    Washing and cleaning products

4.    Printed advertising matter, commercial and similar catalogues; tourism publications

5.    Heat, cooling and steam, with the exception of heat provided by heating networks

6.    Safe custody and administration of securities

7.    Administration of credit and credit guarantees by a person or organisation other  than that granting the credit

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1970 4 8
01/01/1971 2 | 5 10
01/07/1983 3 | 6 12
01/01/1992 3 | 6 15
01/01/1993 3 | 6 15 12
01/01/2015 3 | 8 17 14

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 3  
2 Water supplies 3  
3 Pharmaceutical products 3 Pharmaceutical products, prefabricated drugs and medicines for human use; veterinary medicines; compounded drugs; products used for contraception
17  
4 Medical equipment for disabled persons 3 Therapeutic goods; medical equipment for the disable
17  
Children’s car seat 17  
5 Transport of passengers

(+see n° VI)

Ex

3

 
6 Books 3  
Books on other physical means of support 3  
Newspapers 3  
Periodicals 3  
7 Admission to cultural services (shows, cinema, theatre) 3  
Admission to amusement parks 3  
8 Pay TV/ cable TV 3 Reception of radio and TV broadcasting services other than those whose content is exclusively for adults, regardless of the electronic communications network used
17  
TV licence    
9 Writers, composers, etc. 17 Royalties
10 Social housing N/A  
10a Renovation and repairing of private dwellings N/A  
10b Window cleaning and cleaning in private households 8  
11 Agricultural inputs 3 Products under H.S. code 38.08 excluded: Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products (put up in forms or packing for retail sale or in preparations or in the form of items such as ribbons, wicks and candles, and flypaper)
17  
12 Hotel accommodation 3  
12a Restaurant and catering services 3  
17 Alcoholic beverages are subject to the standard rate
13 Admission to

Sporting events

3

Ex

 
14 Use of Sporting facilities 3  
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 17  
16 Supplies by undertakers and cremation services 3  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 17  
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 3  
19 Minor repairing (including mending and alteration) of:    
Bicycles 8  
Shoes and leather goods 8  
Clothing and household linen 8  
20 Domestic care services (**) Ex

17

 
21 Hairdressing 8