Germany VAT Rate (2026)
Germany applies two VAT rates. The standard rate of 19% covers most goods and services. A reduced rate of 7% applies to a broad range of everyday items including food, books, newspapers, public transport, hotel accommodation, and cultural activities.
Germany VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 19% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 7% | Reduced | Some foodstuffs; water supplies; medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; some agricultural supplies (fertilizers); hotel accomodation; certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery. |
| 0% | Zero | Intra-community and international transport (excluding road and rail and some inland waterways transport). |
Germany standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1968 – 1 Jul 1968 | 10% |
| 1 Jul 1968 – 1 Jan 1978 | 11% |
| 1 Jan 1978 – 1 Jul 1979 | 12% |
| 1 Jul 1979 – 1 Jul 1983 | 13% |
| 1 Jul 1983 – 1 Jan 1993 | 14% |
| 1 Jan 1993 – 1 Apr 1998 | 15% |
| 1 Apr 1998 – 1 Jan 2007 | 16% |
| 1 Jan 2007 – present | 19% |
Reduced rate categories in detail
7% reduced rate
The 7% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Germany
Germany applies its standard 19% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Germany
Tourist VAT refund in Germany
Non-EU residents shopping in Germany can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Germany VAT refund
Key facts
- Registration threshold: €22,000 annual turnover
- Standard rate: 19%
- Reduced rates: 7%, 0%
- Tax authority: Bundeszentralamt für Steuern
- Currency: EUR
FAQ
What is the VAT rate in Germany?
The standard VAT rate in Germany is 19%.
Reduced rates of 7% and 0% apply to essential goods and services.
What is the import VAT rate for Germany?
Import VAT into Germany is charged at the standard 19% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
Is the Germany VAT rate 19% or 20%?
Germany's standard VAT rate is 19%. A temporary reduction to 16% was applied July–December 2020 during COVID-19. The rate returned to 19% on 1 January 2021 and has remained there since.
What VAT rate applies to digital services in Germany?
Digital services (software, streaming, apps, online courses) sold to German consumers are taxed at the standard 19% rate. E-books and audiobooks qualify for the 7% reduced rate.
How do I validate a Germany VAT number?
Germany VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates