Luxembourg Withholding tax rates
Luxembourg Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Luxembourg levies at source on payments to non-residents under the loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (LIR) - 15% on dividends and 20% on directors' fees (tantièmes) - each at its domestic statutory rate before any double-tax agreement relief. Luxembourg levies NO withholding tax on interest paid to non-residents and NO withholding tax on royalties, because neither appears in a charging provision of the current LIR. Administered by the Administration des contributions directes (ACD).
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| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (LIR), texte coordonné en vigueur au 1er janvier 2026 (Administration des contributions directes) - Art. 146 (charging provision, revenus de capitaux), Art. 148(1): 'Le taux de la retenue est fixé à 15%' (EN: 'The rate of the withholding is fixed at 15%'), Art. 152 Titre 2 (3): 'Le taux de la retenue est fixé à 20%' (EN: 'The rate of the withholding is fixed at 20%') for tantièmes |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Luxembourg withholds at 15% on dividends, 20% on directors' fees (tantièmes), and 0% on both interest and royalties paid to non-residents - the zeros because those payments are absent from every charging provision of the current LIR, not because of any exemption a payer must claim. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce the dividend withholding, and Luxembourg domestic law itself contains a major relief: under LIR Art. 147(2) - Luxembourg's implementation of the EU Parent-Subsidiary Directive 2011/96/UE, extended to treaty-country, EEA and Swiss corporate parents - NO withholding is due on dividends paid to a qualifying corporate parent holding >=10% (or acquisition price >=EUR 1,200,000) for an uninterrupted 12 months. That is RELIEF from the 15% rate, not a rate, and is noted as such. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. The series effective_from 2026-01-01 is the in-force date of the coordinated LIR text quoted ('Texte coordonné en vigueur au 1er janvier 2026'), not the commencement date of any individual rate; the coordinated text records the last amendment to Art. 148 as the law of 22 December 2006 (L.22.12.06,3) but does not itself state a commencement date for the 15%, so we do not assert one.
Get it programmatically
curl https://euroref.dev/v1/lu/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lu/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lu/withholding-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) · Corporate income tax (aggregate) · 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