Luxembourg corporate tax rate
Luxembourg's combined corporate tax burden: corporate income tax, the employment-fund solidarity surcharge, and municipal business tax.
| Current value | 23.87 percent — aggregate for a company in Luxembourg City |
|---|---|
| In force from | 2025-01-01 |
| Official source | Impôt sur le revenu des collectivités with the fonds pour l'emploi surcharge and the impôt commercial communal; rate cut enacted by the loi du 20 décembre 2024 |
| Last verified | 2026-07-30 |
| 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. Secondary-confirmed; the 2024 law's reference was not retrieved.
Get it programmatically
curl https://euroref.dev/v1/lu/corporate-tax
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · ECB main refinancing rate · late-payment interest rate