Luxembourg Tax & Investment Guides
16 guides covering Luxembourg taxation — progressive personal income tax 0–45.78%, corporate tax 17%, municipal business tax 6.75–11.25%, VAT 17%, net wealth tax 0.5%, participation exemption, WHT 0–15%, SOPARFI holding regime, IP Box, and the leading EU investment fund centre.
Personal Tax & Residency
IIT progressive 0–45.78%, Class 1/1A/2 system, 183-day residency, DTT network of 85+ treaties
Luxembourg Personal Income Tax Guide 2026 — Progressive 0%–45.78%
Luxembourg personal income tax (IIT). Progressive rates from 0% to 45.78% (including employment fund surcharge), Class 1/1A/2 tax classes, EUR 12,438 threshold, deductions and credits for 2026.
Luxembourg Tax Residency Guide 2026 — 183-Day Rule, DTT Network 85+
Luxembourg tax residency for 2026 — 183-day physical presence test, primary residence (foyer d'habitation), centre of economic interests, no exit tax, DTT tiebreaker rules for dual residency, tax residence certificate, and the extensive treaty network of 85+ countries.
VAT & Indirect Tax
VAT 17% standard (2026), 8% reduced, 3% super-reduced, monthly/quarterly filing
Luxembourg Tax Filing Guide 2026 — ACD Portal, Corporate by May 31, Individual by Dec 31
Luxembourg tax filing for 2026 — individual IIT deadline December 31 (year following), corporate CIT deadline May 31, VAT monthly/quarterly, mandatory e-filing via MyGuichet.lu and eTax portals, tax audit procedures, and penalties for late filing.
Luxembourg VAT Guide 2026 — Standard 17%, Reduced 8%, Super-Reduced 3%
Luxembourg VAT (TVA). Standard rate 17% (2026, up from 16%), reduced rate 8% for services and food, super-reduced rate 3% for selected goods, exempt supplies, filing monthly or quarterly for 2026.
Business & Corporate Tax
CIT 17%, MBT 6.75–11.25%, effective ~24.94–28.94%, SOPARFI, IP Box 80% exemption
Luxembourg Corporate Tax Guide 2026 — CIT 17%, Effective ~24.94%–28.94%
Luxembourg corporate tax (CIT). Standard rate 17% (15% base + 2% solidarity surcharge), municipal business tax (MBT) 6.75–11.25%, effective combined rate 24.94–28.94%, SOPARFI regime, IP Box 80% exemption for 2026.
Luxembourg Cross-Border Tax Guide 2026 — WHT 0–15%, Participation Exemption, DTTs 85+
Luxembourg cross-border taxation for 2026 — 183-day residency rule, worldwide income for residents, source-only income for non-residents, WHT 0–15% on dividends/interest/royalties, participation exemption 100%, CFC rules, and the extensive DTT network of 85+ treaties.
Investment & Savings
Participation exemption 100%, CGT 0% on shares >6 months, WHT 0–15%, crypto, three-pillar pension
Luxembourg Capital Gains Tax Guide 2026 — 0% on Shares >6 Months
Luxembourg capital gains tax. 0% tax on shares held for more than 6 months (Luxembourg exempt), short-term gains taxed as ordinary income at progressive IIT rates 0–45.78%, property CGT within 2 years of acquisition for 2026.
Luxembourg Crypto Tax Guide 2026 — Income/CGT, >6 Month Exemption
Luxembourg crypto taxation for 2026 — crypto treated as income or speculative gain, >6 month holding period exemption for CGT, Luxembourg's blockchain-friendly regulation (CSSF oversight for licensed entities), no specific crypto tax law, DLT law for securities.
Luxembourg Investment Income Guide 2026 — Dividends 0–15%, Interest 0%, Participation Exemption 100%
Luxembourg investment income taxation. Dividends 15% WHT (0% EU participation exemption >10%, 0% treaty), interest 0% domestic, royalties 0%, participation exemption 100% on qualifying dividends and CGT for holdings >10% held >12 months for 2026.
Luxembourg Pension Guide 2026 — Three Pillars, Retirement 65, OPE
Luxembourg pension system for 2026 — three-pillar system (state pension, occupational pension, private pension), retirement age 65, OPE (Organisme pour la Pension), contribution rates, tax treatment of contributions and benefits.
Property & Wealth Tax
Transfer tax 7–10%, registration 0.5%, NWT 0.5% >EUR 500M, rental income, inheritance/gift 0% direct line
Luxembourg Inheritance & Gift Tax Guide 2026 — 0% Spouses, 0% Lineal Descendants
Luxembourg inheritance and gift taxation. 0% inheritance tax for spouses and lineal descendants, 0% gift tax for direct-line transfers, sliding rates for siblings (6–12%) and unrelated persons (15–48%), EUR 100,000 allowance for siblings, estate planning strategies for 2026.
Luxembourg Property Tax Guide 2026 — Transfer Tax 7–10%, Registration 0.5%, NWT 0.5%
Luxembourg property taxes. Transfer tax 7% standard (10% on development land), registration duty 0.5%, net wealth tax 0.5% on assets >EUR 500M, inheritance/gift tax sliding for non-direct line for 2026.
Luxembourg Rental Income Tax Guide — IIT 0–45.78%, Deductions, NWT 2026
Luxembourg rental income taxation — IIT at progressive rates 0–45.78%, mortgage interest deductions, maintenance expenses, depreciation, impôt foncier, and net wealth tax implications for 2026.
Luxembourg Wealth Tax Guide 2026 — NWT 0.5% on Corporate Assets >EUR 500M
Luxembourg net wealth tax (NWT/IFI). 0.5% on net assets exceeding EUR 500 million with EUR 500,000 exemption threshold, minimum NWT EUR 1,500–30,000, participation exemption for qualifying holdings, no wealth tax for individuals for 2026.
Employment & Social Security
Employee ~11.8%, Employer ~12.45%, three pillars, retirement age 65
Luxembourg Calculators (9)
Free calculators for Luxembourg salary, tax, and personal finance.
Luxembourg Salary
Net pay after IIT and social contributions.
Luxembourg VAT
TVA 17%/8%/3% net/gross calculator.
Luxembourg Corporate Tax
CIT 17% + MBT 6.75–11.25%.
Luxembourg Income Tax
IIT progressive 0–45.78%.
Luxembourg Property Tax
Transfer tax 7–10% and NWT 0.5%.
Luxembourg Social
EE 11.8% + ER 12.45% contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.