🇱🇺 卢森堡税率 · Luxembourg Tax Rates
LU · 欧洲 · Europe
Luxembourg corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 24.94% — Includes municipal business tax
- 个人所得税 Personal Income Tax: 0-42% — Progressive rates up to 42%
- 增值税 / 商品服务税 VAT / GST: 17% — Standard VAT rate (temporary 16% rate ended; 17% restored from 1 Jan 2024)
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product and trade agreements
- 预扣税 Withholding Tax: 15% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: Varies — Generally exempt for individuals under conditions
- 财产税 / 房产税 Property Tax: Varies — Annual property tax based on property value
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0-48% — Depends on relationship and estate value
- 印花税 Stamp Duty: Varies — On certain legal acts and documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, energy products
- 社会保障税 Social Security Tax: 12.45% — Employee social security contribution
- 其他税种 Other Taxes: Varies — Net wealth tax, municipal business tax