Luxembourg VAT rates return to 17%, 14% and 8% on 1 January 2024 as the temporary cut expires
This page records one dated change. For the rules in Luxembourg as they stand today, see the Luxembourg guide →
- Jurisdiction
- Luxembourg
- Tax
- VAT (TVA)
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 1 January 2024
- Effective
- 1 January 2024
- Instrument
- LU-CIRCULAR-812-1
- Authority
- Administration de l’enregistrement, des domaines et de la TVA (AED)
- Verified
- Fetched from official source · high confidence
All businesses charging Luxembourg TVA at the standard, intermediate or reduced rate.
No action required — monitoring only. The 17%/14%/8%/3% rate structure has been in force since 1 January 2024.
In force from 1 January 2024: the temporary one-point TVA rate cuts enacted by the law of 26 October 2022 (Mémorial A No. 534) expired on 31 December 2023, so the standard rate returned to 17% (16% in 2023), the intermediate rate to 14% (13%) and the reduced rate to 8% (7%). The super-reduced 3% rate was not part of the temporary cut. AED Circulaire No. 812-1 of 27 December 2023 confirmed the rates applicable from 1 January 2024.
What changed in detail
The law of 26 October 2022 (Mémorial A No. 534) cut Luxembourg’s TVA rates by one percentage point for 2023. Its VAT provisions expired on 31 December 2023.
From 1 January 2024 the rates returned to their pre-2023 levels:
| Rate | From 1 January 2024 | During 2023 |
|---|---|---|
| Standard (taux normal) | 17% | 16% |
| Intermediate (taux intermédiaire), Annex C supplies | 14% | 13% |
| Reduced (taux réduit), Annex A supplies | 8% | 7% |
The super-reduced 3% rate was not part of the temporary cut.
The Administration de l’enregistrement, des domaines et de la TVA confirmed the rates in Circulaire No. 812-1 of 27 December 2023. The circular states that Circulaire No. 812 of 6 December 2022 applies mutatis mutandis.
What it means
This change is complete, and the 17% / 14% / 8% / 3% structure still applies in November 2026. The weekly feed holds no later rate change for Luxembourg.
What still matters is the cut-over. Circulaire 812-1 sends readers back to Circulaire 812 for how to treat supplies, invoices and advance payments around the change date, so the 2022 guidance is the reference for transactions that straddle 1 January 2024. Anyone correcting or auditing invoices from late 2023 and early 2024 should check the chargeability date of each supply rather than the invoice date alone.
Proof
à partir du 1er janvier 2024, les taux de TVA suivants reviennent à leur niveau d’avant le 1er janvier 2023 : ● Taux normal : 17% (16% pendant l’année 2023) ● Taux intermédiaire : 14% (13% pendant l’année 2023)From 1 January 2024 the following VAT rates return to their level before 1 January 2023: standard rate 17% (16% during 2023); intermediate rate 14% (13% during 2023).
Source snapshot of the official page. Open full size ↗Archived from the official distribution · AED Circulaire N° 812-1 du 27 décembre 2023 (Taux de TVA ; Exigibilité de la taxe) · pfi.public.lu