Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
VAT is a general consumption tax that is levied directly on the goods and services consumed by customers in Germany.
The different VAT rates in Germany are:
| Rate | Type | Goods and services |
|---|---|---|
| 19% | Standard | All other taxable goods and services |
| 7% | Reduced | Certain foods, firewood, medical and dental care, water supplies, medical equipment for disabled persons, books,… |
| 0% | Zero | Intra-community and international transport (excluding road and rail and some inland waterways transport) |
There is an exemption limit for gifts. Since 2024, this limit is €50.
Last changed 2026-01-26