Germany VAT Rate 2026: 19% Standard Rate

How Much Is VAT in Germany?

The standard VAT rate in Germany is 19% in 2026, plus reduced rate of 7% on certain goods and services. It applies to most goods and services sold in Germany. Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.

How to calculate Germany VAT

To add 19% VAT to a net (tax-exclusive) price, multiply it by 1.19. To remove VAT from a gross (tax-inclusive) price, divide it by 1.19.

• Add VAT: EUR 100 net × 1.19 = EUR 119 gross (that is EUR 19 of VAT)
• Remove VAT: EUR 119 gross ÷ 1.19 = EUR 100 net (that is EUR 19 of VAT)

Use the Germany VAT calculator above for any amount, or compare Germany with every other country in our VAT rates by country table.

Current VAT Rates

Historical VAT Rate Changes

• 2025: Current standard rate
• 2021: Rate restored after COVID reduction
• 2020: Temporary COVID-19 reduction
• 2007: Rate increased from 16%
• 1998: Rate increased from 15%
• 1968: VAT system introduced

Economic Impact

VAT contributes approximately 20-30% to Germany's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the EU region.

Zero-Rated Items

The following items are zero-rated for VAT in Germany:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Germany (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Germany:

• 7% rate: Food, books, newspapers, public transport, hotel stays and cultural events

A business must register for VAT in Germany once turnover exceeded €22,000 in the previous year and is expected to exceed €50,000 in the current year. Smaller traders can use the Kleinunternehmer small-business scheme. Always confirm current thresholds and deadlines with the Bundeszentralamt für Steuern and local Finanzamt, as they are reviewed periodically.

VAT Registration

• Registration Threshold: €22,000 prior-year turnover; €50,000 expected current year
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Monthly, quarterly or annually depending on VAT liability
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Zero-rated with valid VAT numbers
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Subject to OSS rules for B2C sales

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Germany?

The standard VAT rate in Germany is 19% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Germany?

To add VAT: multiply the net amount by 19%. To remove VAT from a gross amount: divide by 1.19. Use our calculator above for instant results.

Who needs to register for VAT in Germany?

A business must register for VAT in Germany once turnover exceeded €22,000 in the previous year and is expected to exceed €50,000 in the current year. Smaller traders can use the Kleinunternehmer small-business scheme.

Can I reclaim VAT in Germany?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.