Luxembourg Corporate income tax (aggregate)
Luxembourg Corporate income tax (aggregate) is 23.87 percent — aggregate for a company in Luxembourg City, in force since 1 Jan 2025. Last checked against the official source on 7 Aug 2026.
Luxembourg's combined corporate tax burden: corporate income tax, the employment-fund solidarity surcharge, and municipal business tax.
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| Current value | 23.87 percent — aggregate for a company in Luxembourg City |
|---|---|
| In force from | 2025-01-01 |
| Official source | ACD — Charge fiscale globale des collectivités: IRC 16% + majoration fonds pour l'emploi 1,12% + impôt commercial 6,75% (commune de Luxembourg) = 23,87% à partir de 2025 |
| Last verified | 2026-08-07 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed; the 2024 law's reference was not retrieved. |
| Provenance | source fingerprint |
What this value means
COMPONENTS: corporate income tax (IRC) 16% on taxable income above 200,000 EUR and 14% at or below 175,000 EUR, both cut by one point from 2025; plus the solidarity surcharge for the employment fund at 7% of the IRC, adding 1.12 points to give 17.12%; plus municipal business tax (ICC), which is 6.75% in Luxembourg City on a 225% multiplier. The aggregate served here, 23.87%, is therefore LUXEMBOURG CITY ONLY. Because the ICC multiplier is set by each commune, a single national Luxembourg corporate rate is not well defined, and an answer for a company outside the capital will differ PRIMARY-SOURCED 2026-08-07: citation moved from PwC to the ACD's own aggregate-charge table, whose 'a partir de 2025' column states the exact stored decomposition - IC 6,75 + IRC 16,00 + fonds pour l'emploi 1,12 = 23,87% - with the footnote fixing the commune de Luxembourg basis. The 16% IRC traces to art. 174(1) LIR as amended by the loi du 20 decembre 2024 (Memorial A 2024 No 589), verified in the ACD consolidated LIR in force 1 Jan 2025 (impotsdirects.public.lu/dam-assets/fr/legislation/LIR/texte-coordonn-en-vigueur-au-1er-janvier-2025.pdf). TRAPS: the Legilux ELI page for the amending law serves a JS-only shell to non-browser clients, and guichet.lu's corporate-income-tax page is STALE (still 2019 rates) - cite neither.
Get it programmatically
curl https://euroref.dev/v1/lu/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lu/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lu/corporate-taxOther Luxembourg series: Policy interest rate · Value added tax (TVA) · VAT registration threshold · Social minimum wage (salaire social minimum) · Public holidays · Consumer price index (annual inflation, HICP) · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Legal interest rate (taux d'intérêt légal)
The same figure elsewhere: Malta · Netherlands · Norway · Poland · Portugal · all 34