China vs Luxembourg: Statutory corporate income tax rate

China
25.0%
in 2018
Luxembourg
26.0%
in 2018
China rank
31st
Luxembourg rank
29th

Statutory corporate income tax rate over time

  • China
  • Luxembourg
010203040200020092018

How they compare

Luxembourg currently reports 26.0% against 25.0% in China, a difference of 1.0%.

The two have swapped places 2 times across 19 shared years of data; in 2000 it was Luxembourg ahead.

China ranks 31st and Luxembourg ranks 29th of 93 countries.

Across the 2 decades both report, China averaged higher in 1 and Luxembourg in 1.

Head to head by decade

Decade China Luxembourg Difference Ahead
2000s 31.4% 31.4% 0.0% China
2010s 25.0% 28.5% 3.5% Luxembourg

Averages of every year both report within each decade.

Frequently asked questions

Which has higher statutory corporate income tax rate, China or Luxembourg?
Luxembourg, at 26.0% against 25.0% in China as of 2018.
What is the difference in statutory corporate income tax rate between China and Luxembourg?
1.0%, with Luxembourg ahead.
How many years of comparable data are there for China and Luxembourg?
19 years are reported by both, from 2000 to 2018.
How do China and Luxembourg rank globally for statutory corporate income tax rate?
China ranks 31st and Luxembourg ranks 29th of 93 countries.
Where does this data come from?
OECD (2019) – processed by Our World in Data, published as Statutory corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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China vs Luxembourg: Statutory corporate income tax rate. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 06 September 2026, from https://economy.statizoid.com/compare/statutory-corporate-income-tax-rate/china/luxembourg/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.