Historical VAT data
Luxembourg VAT rate history
Every recorded Luxembourg VAT rate, with effective periods and source-backed changes.
Current standard rate
17%
- Recorded changes
- 6
- Rate periods
- 7
- Earliest record
- 1970
Recorded changes
-
Standard 16% 17% Increase +1 pp
-
Standard 17% 16% Decrease −1 pp
-
Standard 15% 17% Increase +2 pp
-
Standard 12% 15% Increase +3 pp
-
Standard 10% 12% Increase +2 pp
-
Standard 8% 10% Increase +2 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 17% | 1 Jan 2024 | Current |
| Standard | 16% | 1 Jan 2023 | 31 Dec 2023 |
| Standard | 17% | 1 Jan 2015 | 31 Dec 2022 |
| Standard | 15% | 1 Jan 1992 | 1 Jan 2015 |
| Standard | 12% | 1 Jul 1983 | 1 Jan 1992 |
| Standard | 10% | 1 Jan 1971 | 1 Jul 1983 |
| Standard | 8% | 1 Jan 1970 | 1 Jan 1971 |