Restaurant VAT Germany 2026
Since 1 January 2026, all restaurant food in Germany is taxed at 7% VAT — whether you dine in, take it away, or have it delivered. Only drinks stay at the standard 19% rate. Here is what changed and how it affects your bill.
Last updated: · Author: Checkalle
Key Takeaways
- · 7% VAT on all food from 1 January 2026 (previously 19% dine-in, 7% takeaway only).
- · Dine-in and takeaway are taxed the same way — no more split.
- · Drinks stay at 19%, with exceptions for milk drinks and tap water.
- · Permanent, codified in § 12 Abs. 2 Nr. 15 UStG — no expiry.
- · Passed by the Bundestag on 4 Dec 2025, approved by the Bundesrat on 19 Dec 2025.
VAT Rates 2026 at a Glance
7%
All food
Dine-in, takeaway, delivery — one rate
19%
Drinks
Beer, wine, soft drinks, black coffee, tea
| Category | VAT |
|---|---|
| Food — Dine-in New | 7% |
| Food — Takeaway & Delivery | 7% |
| Drinks (beer, wine, soft drinks) | 19% |
| Milk drinks ≥ 75% milk (cappuccino, latte) | 7% |
| Plant-based drinks (oat, soy, rice, coconut) | 19% |
| Tap water | 7% |
| Smoothies | 7% |
| Freshly squeezed juice | 19% |
What Changed on 1 January 2026?
2020 — 2023
COVID-era relief
During the pandemic, restaurant food was temporarily taxed at 7% instead of 19%. This rule was time-limited.
2024 — 2025
Back to 19%
When the COVID rule expired, dine-in returned to 19%. Takeaway stayed at 7%.
From 2026
Permanently 7%
Bundestag and Bundesrat passed the reduction in December 2025. This time, no expiry.
Legal basis
The reduction is anchored as a permanent rule in § 12 Abs. 2 Nr. 15 UStG. The federal government passed the Steueränderungsgesetz (Tax Amendment Act) in the Bundestag on 4 December 2025; the Bundesrat approved it on 19 December 2025. The DIHK (Association of German Chambers of Commerce) confirms: dine-in and takeaway are now treated equally.
Who Benefits from the Cut?
The official statement from the federal government lists the sectors covered by the reduced rate:
Restaurants & Cafés
Classic gastronomy with seating
Snack bars & Takeaway
Already at 7%, now uniform
Bakeries & Butchers
Standing cafes included
Food retail
On-site eating area covered
Catering & Delivery
All food types covered
School, hospital, kindergarten canteens
Community meals included
How Much Do You Save Dining Out?
If the restaurant passes the full VAT cut on to you, your bill looks like this. We assume the same net price as in 2025 — only the VAT rate changes.
| Dish | Gross 2025 (19%) | Gross 2026 (7%) | You save |
|---|---|---|---|
| Margherita Pizza | €14.99 | €13.48 | −€1.51 |
| Burger with fries | €14.00 | €12.59 | −€1.41 |
| Pasta Bolognese | €13.00 | €11.69 | −€1.31 |
| Schnitzel with sides | €18.90 | €16.99 | −€1.91 |
Note: not every restaurant passes the full saving to customers. See the section below.
Special Rules You Should Know
New Year's Eve 2025 → 2026
To avoid forcing restaurants to switch their POS systems at midnight, the German Ministry of Finance issued a non-objection rule (Nichtbeanstandungsregelung). For the entire New Year's Eve, the old 19% rate could still be charged. From the morning of 1 January 2026, everywhere applied 7%.
Buffets, brunch, set menus: the 30% rule
For combo offers at a fixed price (e.g. brunch buffet with drinks included), the BMF allows a simplification: 30% of the total may be treated as the drinks portion at 19%, the rest at 7%. So the restaurant does not have to itemise every glass.
Cappuccino yes, oat-latte no
Milk drinks with at least 75% milk content count as dairy — 7%. Classic cappuccino, latte macchiato, iced coffee. Plant drinks (oat, soy, rice, coconut) are excluded and stay at 19%. Smoothies are treated as food (7%), freshly squeezed juices as drinks (19%). The IHK Darmstadt has a full FAQ on edge cases.
Does the Cut Actually Reach the Customer?
On paper, you save around 10% on the food portion of your restaurant bill. In practice, it depends on the restaurant. Reports from January 2026 show a mixed picture: some operators have passed the cut on 1:1 and dropped their menu prices. Others have kept prices the same to absorb higher energy, staff, and supply costs.
The DEHOGA (the German hospitality association) had lobbied for the cut for years. For you as a guest, the practical move is to compare menu prices to 2025 if you remember them — or simply check whether the printed price still matches your expectations. If the price is unchanged, the restaurant has used the saving as a margin instead of a discount, which is fully legal but makes the difference for your wallet.
Frequently Asked Questions
What is the VAT in German restaurants in 2026?
Since 1 January 2026, all food served in German restaurants is taxed at 7% VAT — whether you eat in or take it away. Drinks remain at the standard 19% rate. The reduced rate is codified in § 12 Abs. 2 Nr. 15 UStG (German VAT Act).
Is takeaway still at 7%?
Yes, takeaway and delivery food were already taxed at 7% before 2026. What is new is that dine-in food is now also at 7%. There is no longer a VAT difference between eating in and taking away.
Is the 7% rate permanent or temporary?
Permanent. Unlike the COVID-era reduction (2020–2023), the current 7% rate is written into the VAT Act (§ 12 Abs. 2 Nr. 15 UStG) without an expiry date. The Bundestag passed the law on 4 December 2025, the Bundesrat approved it on 19 December 2025.
What about cappuccino and latte — 7% or 19%?
Milk-based drinks with at least 75% milk content (classic cappuccino, latte macchiato) fall under the dairy rule and are taxed at 7%. Black coffee, espresso, and tea count as regular beverages and are taxed at 19%.
What if I order oat or soy milk drinks?
Plant-based drinks (oat, soy, rice, coconut) are excluded from the 75% dairy rule. They stay at 19%. So an oat-milk latte has a different VAT split than a regular cappuccino.
Does this also apply to bakeries, butchers, catering?
Yes. According to the German federal government, the 7% rate covers restaurants, bakeries, butcher shops, retail food stores, catering services, and meal services in schools, kindergartens, and hospitals. Standing cafes inside bakeries are now also included.
What happened during New Year's Eve 2025/2026?
To save restaurants from rebooting their POS systems at midnight, the German tax authority issued a non-objection rule (Nichtbeanstandungsregelung): the old 19% rate could still be charged on food throughout the entire New Year's Eve. From the morning of 1 January 2026, everywhere applied 7%.
How is VAT calculated on buffets or set menus with drinks?
For combo offers at a fixed price (e.g. brunch buffet with drinks included), the German Ministry of Finance (BMF) allows a simplification: 30% of the total may be treated as the drinks portion at 19%, the rest at 7%. This saves accountants from itemising every glass.