In Germany there are only three VAT rates in 2026: the standard 19%, the reduced 7%, and a 0% rate for domestic photovoltaic installations. The tricky part is not the number, but knowing what goes at 7 and what goes at 19: German VAT law (Umsatzsteuergesetz, UStG) applies 7% only to what appears on a closed list, so everything not on it —from medicine to juice— is taxed at 19%. These are all VAT rates in Germany in 2026, product by product and service by service.
The country overview, with registration, the one-stop shop (OSS), and which VAT you apply if you sell from Spain, is in our VAT in Germany in 2026 guide. Here is the full table: food, drinks, hospitality, books, transport, health, energy, and culture.
VAT rates in Germany in 2026, at a glance
| Rate | VAT | What it includes | Legal basis (UStG) |
|---|---|---|---|
| Standard (Regelsteuersatz) | 19% | Everything not expressly included in the 7% or 0% lists | § 12 paragraph 1 |
| Reduced (ermäßigter Steuersatz) | 7% | Goods in Annex 2 (food, books, plants, technical aids…) and services under § 12 paragraph 2 (food service without drinks, accommodation, passenger transport, culture…) | § 12 paragraph 2 and Annex 2 |
| Zero (Nullsteuersatz) | 0% | Solar modules, batteries, and their installation in homes and public-interest buildings (deemed fulfilled up to 30 kWp) | § 12 paragraph 3 |
VAT on food and drinks in Germany
Almost all food is taxed at 7%, but drinks are the big exception: except for milk, milk-heavy shakes, and tap water, they are taxed at 19%.
| Product | VAT | Annex 2 UStG |
|---|---|---|
| Meat, sausages, and meat preparations | 7% | nos. 2 and 28 |
| Fish, molluscs, and crustaceans | 7% | nos. 3 and 28 |
| Lobster, crayfish, oysters, snails, and caviar | 19% | excluded in nos. 3 and 28 |
| Milk, dairy products, eggs, and honey | 7% | no. 4 |
| Fruit, nuts, vegetables, potatoes, and legumes | 7% | nos. 10 and 11 |
| Bread, pastries, pasta, cereals, and flours | 7% | nos. 13, 14, and 31 |
| Edible oils and fats, margarine | 7% | no. 26 |
| Sugar, sweets, chocolate, and unsweetened cocoa powder | 7% | nos. 29 and 30 |
| Whole or ground coffee, tea, and spices | 7% | no. 12 |
| Canned and prepared fruit and vegetable products | 7% | no. 32 |
| Sauces, soups, ice cream, and other food preparations | 7% | no. 33 |
| Table salt and table vinegar | 7% | nos. 36 and 39 |
| Animal feed | 7% | no. 37 |
| Milkshakes and dairy drinks with at least 75% milk | 7% | no. 35 |
| Tap water | 7% | no. 34 |
| Bottled, mineral, and medicinal water | 19% | excluded in no. 34 |
| Fruit and vegetable juices | 19% | excluded in no. 32 |
| Soft drinks, coffee, and tea prepared as beverages | 19% | not in Annex 2 |
| Beer, wine, and other alcoholic drinks | 19% | not in Annex 2 |
Restaurants and hotels: what changes in 2026
From 1 January 2026, meals served in restaurants, cafés, and catering are taxed at 7%: § 12 paragraph 2, number 15, reduces “restaurant and catering services, except the supply of drinks.” Drinks remain at 19%, so the same receipt carries two rates and the lines must be separated.
| Service | VAT | Legal basis (UStG) |
|---|---|---|
| Food served in a restaurant, café, or catering service | 7% | § 12.2 no. 15 |
| Drinks served, including with the meal | 19% | excluded in § 12.2 no. 15 |
| Takeaway food (sale of the food) | 7% | Annex 2 |
| Short-term accommodation in hotels and campsites | 7% | § 12.2 no. 11 |
| Hotel services that are not accommodation (parking, wifi, spa…) | 19% | excluded in § 12.2 no. 11 |
Hotel breakfast follows the same rule as a restaurant: food at 7% and drinks at 19%. In 2024 and 2025, the whole breakfast was taxed at 19%, because it is not part of accommodation.
Books, press, culture, and leisure
| Product or service | VAT | Legal basis (UStG) |
|---|---|---|
| Books, newspapers, magazines, sheet music, and printed maps | 7% | Annex 2 no. 49 |
| E-books, digital newspapers and magazines, and access to their databases | 7% | § 12.2 no. 14 |
| Audiobooks on physical media | 7% | Annex 2 no. 50 |
| Publications that are mainly video, music, or advertising | 19% | excluded in § 12.2 no. 14 and Annex 2 no. 49 |
| Theatre, concert, and museum tickets | 7% | § 12.2 no. 7 a) |
| Cinema (screening of age-rated films) | 7% | § 12.2 no. 7 b) |
| Circuses, fairground attractions, and zoos | 7% | § 12.2 no. 7 d) |
| Copyrights (assignment and exploitation) | 7% | § 12.2 no. 7 c) |
| Swimming pools and therapeutic baths | 7% | § 12.2 no. 9 |
| Original works of art and collector’s items | 7% | Annex 2 nos. 53 and 54 |
| Video and music streaming, video games, and software | 19% | not on the list |
Passenger transport
| Service | VAT | Legal basis (UStG) |
|---|---|---|
| Train and tram, any distance | 7% | § 12.2 no. 10 a) |
| Scheduled bus, trolleybus, taxi, cable cars, scheduled boats, and ferries within the municipality or up to 50 km | 7% | § 12.2 no. 10 b) |
| Those same transport services over 50 km (except trains) | 19% | outside § 12.2 no. 10 b) |
| Domestic flights | 19% | not on the list |
Health, hygiene, home, and energy
| Product or service | VAT | Legal basis (UStG) |
|---|---|---|
| Wheelchairs, prostheses, hearing aids, pacemakers, and orthopaedics | 7% | Annex 2 nos. 51 and 52 |
| Dental prosthetics work | 7% | § 12.2 no. 6 |
| Medicines | 19% | not on the list |
| Sanitary pads, tampons, menstrual cups, and menstrual underwear | 7% | Annex 2 no. 55 |
| Diapers | 19% | not on the list |
| Flowers, plants, seeds, and bulbs | 7% | Annex 2 nos. 6 to 9 and 19 |
| Firewood, wood chips, sawdust, and wood pellets | 7% | Annex 2 no. 48 |
| Electricity, gas, and district heating | 19% | not on the list |
| Solar modules, batteries, and installation in homes (up to 30 kWp) | 0% | § 12.3 |
| Clothing, footwear, electronics, and furniture | 19% | not on the list |
| Hairdressing, repairs, and trades | 19% | not on the list |
The cases that cause the most confusion
- Coffee: a bag of coffee is taxed at 7%, but coffee served or takeaway is a drink and is taxed at 19%. It only drops to 7% if the drink contains at least 75% milk (a very milky latte, for example).
- Water: tap water is taxed at 7%; bottled water at 19%.
- Medicines: unlike in Spain, in Germany they do not have a reduced rate and are taxed at 19%.
- Luxury seafood: fish is taxed at 7%, but lobster, crayfish, oysters, snails, and caviar are taxed at 19%.
- Gas and heating: they had a temporary 7% rate that has already ended. Today they are taxed at 19%.
- A menu in a restaurant: food at 7% and drinks at 19%, even if they are included in the same price. If a single total price is charged, it must be split.
If you sell to customers in Germany from another EU country
If you sell online to German consumers and exceed €10,000 in annual distance sales across the EU, you apply German VAT and report it through the one-stop shop (OSS) without registering in Germany. That is where this table matters: each product is invoiced at its German rate, 7 or 19%, even if it has a different rate in your country. If the customer is a business with a valid VAT ID, the intra-EU sale is VAT-free; you can check the number with our VIES VAT ID checker and calculate each case with the EU VAT calculator.
Do you sell to Germany from your WooCommerce?
When destination VAT applies, EHERO Woo VAT applies each country’s rate according to the product tax class (standard, reduced, or super-reduced) and respects the custom classes you create for products that change rate between countries. It also monitors the €10,000 threshold, validates the VAT ID in VIES during checkout, and calculates the equivalence surcharge.
Frequently asked questions
How many VAT rates are there in Germany in 2026?
Three: the standard 19%, the reduced 7%, and the 0% for domestic solar installations. There is no super-reduced or intermediate rate.
What is taxed at 7% in Germany?
Almost all food, food served in restaurants (without drinks), hotel accommodation, books and press (including digital), trains, trams, and passenger transport up to 50 km, theatre, concert, museum, and cinema tickets, plants and flowers, firewood, technical aids such as wheelchairs or hearing aids, and menstrual hygiene products.
What VAT do drinks have in Germany?
19%, with three exceptions at 7%: milk, drinks with at least 75% milk, and tap water. Bottled water, juices, soft drinks, served coffee, and alcohol are taxed at 19%.
Did hospitality VAT in Germany drop in 2026?
Yes. From 1 January 2026, food served in restaurants and cafés is taxed at 7%. Drinks remain at 19%.
What VAT do medicines have in Germany?
19%: they are not on the list of products with a reduced rate.
Sources
- § 12 of the Umsatzsteuergesetz (UStG), official consolidated text from the Federal Ministry of Justice, consulted on 17 September 2026.
- Annex 2 of the UStG: list of goods taxed at the reduced 7% rate.
Continue here
- VAT in Germany in 2026: the rates, registration, and which VAT you apply when selling from Spain
- VAT rates by EU country in 2026: the full table
- Intra-EU VAT ID format by country
