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Luxembourg

Corp Tax: 16%Setup: 75 EURIncorporate: 14 daysData Quality: 100%

Tax Rates

Corporate Tax

16%Verified Feb 2026

Small Business Rate

14%

Effective Corporate Rate

23.87%

Capital Gains

0%Verified Feb 2026

Personal Income (Top)

42%Verified Feb 2026

VAT

17%Verified Feb 2026

VAT Reduced Rates

14%, 8%, 3%

Dividend Withholding

15%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

4.774%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

42%

Participation Exemption

AvailableVerified Feb 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

94Verified Feb 2026

Double Tax Agreements

Key Partners

USA, Germany, France, UK, Netherlands, Belgium, Singapore, China

Exit Tax

YesVerified Feb 2026