Super reduced rate

Not applicable

Reduced rate

7

Standard rate

19

Parking rate

Not applicable

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Note: Please note that there are further VAT rates for specific turnovers concerning agriculture and forestry.

Germany has introduced a new zero VAT rate (0%) for solar modules for photo voltaic systems (§12(3) German VAT Act).

For the sake of completeness please note that as of January 1, 2026 the reduced VAT rate of 7% now applies permanently to meals served in restaurants, cafés, and catering services. Initially introduced as a temporary COVID relief measure, it is now firmly anchored in the German VAT Act (§ 12 para. 2 no. 15 UStG).