The Corporate Tax Rate in Luxembourg stands at 23.87 percent. Corporate Tax Rate in Luxembourg averaged 30.83 percent from 1993 until 2025, reaching an all time high of 40.29 percent in 1995 and a record low of 23.87 percent in 2025. source: Administration des Contributions Directes

Corporate Tax Rate in Luxembourg is expected to reach 23.87 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Luxembourg Corporate Tax Rate is projected to trend around 23.87 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 23.87 24.94 percent Dec 2025
Personal Income Tax Rate 42.00 42.00 percent Dec 2025
Sales Tax Rate 17.00 17.00 percent Dec 2025
Social Security Rate 27.19 25.91 percent Dec 2025
Social Security Rate For Companies 14.74 13.46 percent Dec 2025
Social Security Rate For Employees 12.45 12.45 percent Dec 2025
Withholding Tax Rate 0.00 0.00 percent Dec 2025


Luxembourg Corporate Tax Rate
In Luxembourg, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Luxembourg.
Actual Previous Highest Lowest Dates Unit Frequency
23.87 24.94 40.29 23.87 1993 - 2025 percent Yearly