Luxembourg Withholding tax rates
Luxembourg Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 0% to 20%, cited to 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), in force since 1 Jan 2026. Last checked against the official source on 10 Aug 2026.
Official source: Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (LIR), texte coordonné en vigueur au 1er · Last checked 2026-08-10 · source fingerprint
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 | 0–20% across 4 withholding taxes — no single rate |
|---|---|
| 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