VAT rates in Germany (2026)

Last reviewed: 7 November 2026

In short: The standard VAT rate is 19% and the reduced rate is 7%, which covers many foods. Small businesses are exempt up to EUR 25,000 turnover in the previous year and EUR 100,000 in the current year.

RuleWhat applies
Standard VAT rateValue added taxThe standard VAT rate is 19% of the tax base. [1]
Reduced VAT ratesValue added taxA reduced rate of 7% applies to goods listed in Annex 2 of the VAT Act and to certain services, including cultural events, passenger transport over short distances, short-term accommodation, swimming pools and some work by artists. [1]
VAT on foodValue added taxMany foods listed in Annex 2, such as meat, fish, milk products, eggs and natural honey, are taxed at the reduced rate of 7%. Goods not listed in Annex 2 are taxed at 19%. [2]
VAT registration thresholdValue added taxA business is exempt as a small business (Kleinunternehmer) if its total turnover was no more than EUR 25,000 in the previous calendar year and does not exceed EUR 100,000 in the current year. [3]
Tax authorityValue added tax⚠ Not yet verified

Notes

  • The sections read refer to the local tax office (Finanzamt); no single national VAT authority was named in them. The tax offices of the Länder administer VAT.

Sources

  1. Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de): Umsatzsteuergesetz (UStG) § 12 Steuersätze (consulted 7 November 2026) · all sources
  2. Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de): Umsatzsteuergesetz (UStG) Anlage 2 (zu § 12 Absatz 2 Nummer 1, 2 und 14): Liste der dem ermäßigten Steuersatz unterliegenden Gegenstände (consulted 7 November 2026) · all sources
  3. Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de): Umsatzsteuergesetz (UStG) § 19 Besteuerung der Kleinunternehmer (consulted 7 November 2026) · all sources

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