Europe · LU
Luxembourgtax rates & treaties
A public reference snapshot of Luxembourg's headline corporate, personal, VAT, capital gains and withholding tax rates, plus its in-force double tax treaty network. For source-cited analysis, planning scenarios and simulation modelling, sign in to FiscalEyes.
Headline tax rates
Statutory rates are a starting point, not the full picture. FiscalEyes reconciles statutory, effective and treaty-reduced rates with source citations inside the platform.
Corporate tax
24.9%
Headline rate
Personal income tax
42%
Top marginal
VAT / GST
17%
Standard rate
Capital gains tax
0%
Headline
WHT — Dividends
15%
Default rate
WHT — Interest
0%
Default rate
WHT — Royalties
0%
Default rate
Double tax treaties (in force)
9
Reduced WHT on dividends, interest & royalties
Tracked tax incentives
1
Holding, IP, R&D, SEZ and other regimes
Double tax treaty network
9 in forceTreaty partner
Dividends
Interest
Royalties
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