{"id":15582,"date":"2026-09-17T18:02:33","date_gmt":"2026-09-17T16:02:33","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=15582"},"modified":"2026-09-17T18:41:35","modified_gmt":"2026-09-17T16:41:35","slug":"all-vat-rates-in-germany-in-2026","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/all-vat-rates-in-germany-in-2026\/","title":{"rendered":"All VAT rates in Germany in 2026"},"content":{"rendered":"

In Germany there are only three VAT rates in 2026<\/strong>: the standard 19%<\/strong>, the reduced 7%<\/strong>, and a 0%<\/strong> 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<\/em>, UStG) applies 7% only to what appears on a closed list, so everything not on it \u2014from medicine to juice\u2014 is taxed at 19%. These are all VAT rates in Germany in 2026<\/strong>, product by product and service by service.<\/p>\n

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<\/a> guide. Here is the full table: food, drinks, hospitality, books, transport, health, energy, and culture.<\/p>\n

VAT rates in Germany in 2026, at a glance<\/h2>\n
\n\n\n\n\n\n\n\n
Rate<\/th>\nVAT<\/th>\nWhat it includes<\/th>\nLegal basis (UStG)<\/th>\n<\/tr>\n<\/thead>\n
Standard (Regelsteuersatz<\/em>)<\/td>\n19%<\/strong><\/td>\nEverything not expressly included in the 7% or 0% lists<\/td>\n\u00a7 12 paragraph 1<\/td>\n<\/tr>\n
Reduced (erm\u00e4\u00dfigter Steuersatz<\/em>)<\/td>\n7%<\/strong><\/td>\nGoods in Annex 2 (food, books, plants, technical aids\u2026) and services under \u00a7 12 paragraph 2 (food service without drinks, accommodation, passenger transport, culture\u2026)<\/td>\n\u00a7 12 paragraph 2 and Annex 2<\/td>\n<\/tr>\n
Zero (Nullsteuersatz<\/em>)<\/td>\n0%<\/strong><\/td>\nSolar modules, batteries, and their installation in homes and public-interest buildings (deemed fulfilled up to 30 kWp)<\/td>\n\u00a7 12 paragraph 3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

VAT on food and drinks in Germany<\/h2>\n

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%.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Product<\/th>\nVAT<\/th>\nAnnex 2 UStG<\/th>\n<\/tr>\n<\/thead>\n
Meat, sausages, and meat preparations<\/td>\n7%<\/strong><\/td>\nnos. 2 and 28<\/td>\n<\/tr>\n
Fish, molluscs, and crustaceans<\/td>\n7%<\/strong><\/td>\nnos. 3 and 28<\/td>\n<\/tr>\n
Lobster, crayfish, oysters, snails, and caviar<\/td>\n19%<\/strong><\/td>\nexcluded in nos. 3 and 28<\/td>\n<\/tr>\n
Milk, dairy products, eggs, and honey<\/td>\n7%<\/strong><\/td>\nno. 4<\/td>\n<\/tr>\n
Fruit, nuts, vegetables, potatoes, and legumes<\/td>\n7%<\/strong><\/td>\nnos. 10 and 11<\/td>\n<\/tr>\n
Bread, pastries, pasta, cereals, and flours<\/td>\n7%<\/strong><\/td>\nnos. 13, 14, and 31<\/td>\n<\/tr>\n
Edible oils and fats, margarine<\/td>\n7%<\/strong><\/td>\nno. 26<\/td>\n<\/tr>\n
Sugar, sweets, chocolate, and unsweetened cocoa powder<\/td>\n7%<\/strong><\/td>\nnos. 29 and 30<\/td>\n<\/tr>\n
Whole or ground coffee, tea, and spices<\/td>\n7%<\/strong><\/td>\nno. 12<\/td>\n<\/tr>\n
Canned and prepared fruit and vegetable products<\/td>\n7%<\/strong><\/td>\nno. 32<\/td>\n<\/tr>\n
Sauces, soups, ice cream, and other food preparations<\/td>\n7%<\/strong><\/td>\nno. 33<\/td>\n<\/tr>\n
Table salt and table vinegar<\/td>\n7%<\/strong><\/td>\nnos. 36 and 39<\/td>\n<\/tr>\n
Animal feed<\/td>\n7%<\/strong><\/td>\nno. 37<\/td>\n<\/tr>\n
Milkshakes and dairy drinks with at least 75% milk<\/td>\n7%<\/strong><\/td>\nno. 35<\/td>\n<\/tr>\n
Tap water<\/td>\n7%<\/strong><\/td>\nno. 34<\/td>\n<\/tr>\n
Bottled, mineral, and medicinal water<\/td>\n19%<\/strong><\/td>\nexcluded in no. 34<\/td>\n<\/tr>\n
Fruit and vegetable juices<\/td>\n19%<\/strong><\/td>\nexcluded in no. 32<\/td>\n<\/tr>\n
Soft drinks, coffee, and tea prepared as beverages<\/td>\n19%<\/strong><\/td>\nnot in Annex 2<\/td>\n<\/tr>\n
Beer, wine, and other alcoholic drinks<\/td>\n19%<\/strong><\/td>\nnot in Annex 2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Restaurants and hotels: what changes in 2026<\/h2>\n

From 1 January 2026, meals served in restaurants, caf\u00e9s, and catering are taxed at 7%<\/strong>: \u00a7 12 paragraph 2, number 15, reduces \u201crestaurant and catering services, except the supply of drinks.\u201d Drinks remain at 19%<\/strong>, so the same receipt carries two rates and the lines must be separated.<\/p>\n

\n\n\n\n\n\n\n\n\n\n
Service<\/th>\nVAT<\/th>\nLegal basis (UStG)<\/th>\n<\/tr>\n<\/thead>\n
Food served in a restaurant, caf\u00e9, or catering service<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 15<\/td>\n<\/tr>\n
Drinks served, including with the meal<\/td>\n19%<\/strong><\/td>\nexcluded in \u00a7 12.2 no. 15<\/td>\n<\/tr>\n
Takeaway food (sale of the food)<\/td>\n7%<\/strong><\/td>\nAnnex 2<\/td>\n<\/tr>\n
Short-term accommodation in hotels and campsites<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 11<\/td>\n<\/tr>\n
Hotel services that are not accommodation (parking, wifi, spa\u2026)<\/td>\n19%<\/strong><\/td>\nexcluded in \u00a7 12.2 no. 11<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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.<\/p>\n

Books, press, culture, and leisure<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Product or service<\/th>\nVAT<\/th>\nLegal basis (UStG)<\/th>\n<\/tr>\n<\/thead>\n
Books, newspapers, magazines, sheet music, and printed maps<\/td>\n7%<\/strong><\/td>\nAnnex 2 no. 49<\/td>\n<\/tr>\n
E-books, digital newspapers and magazines, and access to their databases<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 14<\/td>\n<\/tr>\n
Audiobooks on physical media<\/td>\n7%<\/strong><\/td>\nAnnex 2 no. 50<\/td>\n<\/tr>\n
Publications that are mainly video, music, or advertising<\/td>\n19%<\/strong><\/td>\nexcluded in \u00a7 12.2 no. 14 and Annex 2 no. 49<\/td>\n<\/tr>\n
Theatre, concert, and museum tickets<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 7 a)<\/td>\n<\/tr>\n
Cinema (screening of age-rated films)<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 7 b)<\/td>\n<\/tr>\n
Circuses, fairground attractions, and zoos<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 7 d)<\/td>\n<\/tr>\n
Copyrights (assignment and exploitation)<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 7 c)<\/td>\n<\/tr>\n
Swimming pools and therapeutic baths<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 9<\/td>\n<\/tr>\n
Original works of art and collector’s items<\/td>\n7%<\/strong><\/td>\nAnnex 2 nos. 53 and 54<\/td>\n<\/tr>\n
Video and music streaming, video games, and software<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Passenger transport<\/h2>\n
\n\n\n\n\n\n\n\n\n
Service<\/th>\nVAT<\/th>\nLegal basis (UStG)<\/th>\n<\/tr>\n<\/thead>\n
Train and tram, any distance<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 10 a)<\/td>\n<\/tr>\n
Scheduled bus, trolleybus, taxi, cable cars, scheduled boats, and ferries within the municipality or up to 50 km<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 10 b)<\/td>\n<\/tr>\n
Those same transport services over 50 km (except trains)<\/td>\n19%<\/strong><\/td>\noutside \u00a7 12.2 no. 10 b)<\/td>\n<\/tr>\n
Domestic flights<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Health, hygiene, home, and energy<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Product or service<\/th>\nVAT<\/th>\nLegal basis (UStG)<\/th>\n<\/tr>\n<\/thead>\n
Wheelchairs, prostheses, hearing aids, pacemakers, and orthopaedics<\/td>\n7%<\/strong><\/td>\nAnnex 2 nos. 51 and 52<\/td>\n<\/tr>\n
Dental prosthetics work<\/td>\n7%<\/strong><\/td>\n\u00a7 12.2 no. 6<\/td>\n<\/tr>\n
Medicines<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n
Sanitary pads, tampons, menstrual cups, and menstrual underwear<\/td>\n7%<\/strong><\/td>\nAnnex 2 no. 55<\/td>\n<\/tr>\n
Diapers<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n
Flowers, plants, seeds, and bulbs<\/td>\n7%<\/strong><\/td>\nAnnex 2 nos. 6 to 9 and 19<\/td>\n<\/tr>\n
Firewood, wood chips, sawdust, and wood pellets<\/td>\n7%<\/strong><\/td>\nAnnex 2 no. 48<\/td>\n<\/tr>\n
Electricity, gas, and district heating<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n
Solar modules, batteries, and installation in homes (up to 30 kWp)<\/td>\n0%<\/strong><\/td>\n\u00a7 12.3<\/td>\n<\/tr>\n
Clothing, footwear, electronics, and furniture<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n
Hairdressing, repairs, and trades<\/td>\n19%<\/strong><\/td>\nnot on the list<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

The cases that cause the most confusion<\/h2>\n