Restaurant VAT 2026 Germany
Restaurant 19%, takeaway 7% - what this means for your bill.
19%
Restaurant (Dine-in)
Full rate since January 2024
7%
Takeaway / Delivery
Reduced rate for to-go food
VAT Rates Overview
Restaurant (dine-in)
19%
Takeaway / Delivery
7%
Supermarket (food)
7%
Drinks (everywhere)
19%
Price Examples: Restaurant vs. Takeaway
| Dish | Restaurant (19%) | Takeaway (7%) | Savings |
|---|---|---|---|
| Pizza Margherita | 15.00 EUR | 13.35 EUR | 1.65 EUR |
| Burger with fries | 14.00 EUR | 12.46 EUR | 1.54 EUR |
| Pasta Bolognese | 13.00 EUR | 11.57 EUR | 1.43 EUR |
| Asian dish | 12.00 EUR | 10.68 EUR | 1.32 EUR |
Assumption: Same net price, difference only from VAT rate
Why Does This Difference Exist?
Service vs. Product
In a restaurant, you pay for a service (preparation, service, seating). Services are taxed at 19%. For takeaway, you only buy the product (food), which is taxed at 7%.
COVID Relief Expired
During COVID, restaurant food was also taxed at 7% - a relief for the hospitality industry. Since January 2024, the regular 19% rate applies again. The industry continues to lobby for permanent 7%.
Watch Out When Ordering!
If you say "eating here," you pay 19%. If you order "to go" and then eat on-site anyway, that's technically not correct, but hard to enforce. Ultimately, your statement when ordering determines the tax rate.
Frequently Asked Questions
What is the VAT in restaurants in Germany 2026?
Food served in restaurants has been taxed at 19% since January 2024. The COVID-19 reduction to 7% has expired. Drinks were always at 19%.
Is takeaway still at 7%?
Yes! Food for takeaway (including delivery) continues to be taxed at the reduced rate of 7%. This also applies to food purchased on-site but not consumed there.
Why is eating in a restaurant more expensive?
With the 19% tax rate instead of 7%, eating in a restaurant has become about 11% more expensive. Many restaurants have adjusted their prices accordingly.
What about bakeries and butchers?
If you take products away: 7%. If there are seating areas and you eat there: 19%. This also applies to standing cafes in bakeries.
How can I save on restaurant visits?
Takeaway instead of dine-in saves the VAT difference (about 11%). Lunch specials, happy hours, and discount apps can also help.