AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Luxembourg

Luxembourg applies progressive personal income tax. Corporate tax combines CIT, solidarity surcharge, and municipal business tax (~24.94% Luxembourg City).

Personal income tax

0–42%
Top marginal rate / range

Corporate tax

~24.94% (combined)
Standard rate

VAT / Sales tax

17%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineDecember 31
  • Class systemTax classes 1, 1a, 2
Official Tax Authority Administration des contributions directes
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Luxembourg's official tax authority (linked above) or a qualified tax professional before making any decision.