LuxembourgLuxembourgCorporate tax rate is 24% (reduced from 25% in 2025). Pillar Two minimum tax rules apply to large multinationals.
Corporate Tax
24%
Income Tax
0% - 42%
VAT Rate
17%
Capital Gains Tax
0%
Effective Rate
24%
Income Tax Brackets
- 0 - 11,2940%
- 11,294 - 19,9948%
- 19,994 - 27,99410%
- 27,994 - 45,99412%
- 45,994 - 63,99414%
- 63,994 - 100,00016%
- 100,000 - ∞42%
Capital Gains
0%
No capital gains tax for individuals on private assets.