Corporate income tax (CIT) - statutory and targeted small business in Luxembourg
Luxembourg: Corporate income tax (CIT) - statutory and targeted small business was 23.87 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Luxembourg, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Luxembourg recorded 23.87 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
That represents a change of down 18.3% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Luxembourg peaked at 37.45 Percentage of taxable income in 2000 and was at its lowest, 23.87 Percentage of taxable income, in 2025.
Luxembourg ranks 66th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Luxembourg, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 37.45 Percentage of taxable income | — |
| 2001 | 37.45 Percentage of taxable income | +0.0% |
| 2002 | 30.38 Percentage of taxable income | -18.9% |
| 2003 | 30.38 Percentage of taxable income | +0.0% |
| 2004 | 30.38 Percentage of taxable income | +0.0% |
| 2005 | 30.38 Percentage of taxable income | +0.0% |
| 2006 | 29.63 Percentage of taxable income | -2.5% |
| 2007 | 29.63 Percentage of taxable income | +0.0% |
| 2008 | 29.63 Percentage of taxable income | +0.0% |
| 2009 | 28.59 Percentage of taxable income | -3.5% |
| 2010 | 28.59 Percentage of taxable income | +0.0% |
| 2011 | 28.8 Percentage of taxable income | +0.7% |
| 2012 | 28.8 Percentage of taxable income | +0.0% |
| 2013 | 29.22 Percentage of taxable income | +1.5% |
| 2014 | 29.22 Percentage of taxable income | +0.0% |
| 2015 | 29.22 Percentage of taxable income | +0.0% |
| 2016 | 29.22 Percentage of taxable income | +0.0% |
| 2017 | 27.08 Percentage of taxable income | -7.3% |
| 2018 | 26.01 Percentage of taxable income | -4.0% |
| 2019 | 24.94 Percentage of taxable income | -4.1% |
| 2020 | 24.94 Percentage of taxable income | +0.0% |
| 2021 | 24.94 Percentage of taxable income | +0.0% |
| 2022 | 24.94 Percentage of taxable income | +0.0% |
| 2023 | 24.94 Percentage of taxable income | +0.0% |
| 2024 | 24.94 Percentage of taxable income | +0.0% |
| 2025 | 23.87 Percentage of taxable income | -4.3% |
| 2026 | 23.87 Percentage of taxable income | +0.0% |
Luxembourg compared with similar countries
- Luxembourg's 23.87 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.1× the median. (60 countries reporting)
- Luxembourg's 23.87 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.2× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 31.39 Percentage of taxable income | 28.59 Percentage of taxable income | 37.45 Percentage of taxable income | 10 |
| 2010s | 28.11 Percentage of taxable income | 24.94 Percentage of taxable income | 29.22 Percentage of taxable income | 10 |
| 2020s | 24.63 Percentage of taxable income | 23.87 Percentage of taxable income | 24.94 Percentage of taxable income | 7 |
Countries ranked near Luxembourg
More economy & growth data for Luxembourg
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.47 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 108.60 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 1.16 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 160,408 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -93.89 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -188.59 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.9282 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -136,679 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 9.54 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Luxembourg?
- Corporate income tax (cit) - statutory and targeted small business in Luxembourg was 23.87 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Luxembourg?
- The highest recorded value was 37.45 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Luxembourg?
- The lowest recorded value was 23.87 Percentage of taxable income in 2025.
- How does Luxembourg rank for corporate income tax (cit) - statutory and targeted small business?
- Luxembourg ranks 66th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Luxembourg?
- Over the last ten years it is down 18.3%. The long-run trend across the full record is falling.
- Where does this Luxembourg data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.