Effective tax rates - Corporate tax statistics — Effective average in Luxembourg
Luxembourg: Effective tax rates - Corporate tax statistics — Effective average was 23.79 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates - Corporate tax statistics — Effective average in Luxembourg, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates - corporate tax statistics — effective average in Luxembourg stood at 23.79 Percentage of taxable income.
The figure is down 4.1% on the previous year and down 1.7% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Luxembourg peaked at 25.07 Percentage of taxable income in 2022 and was at its lowest, 22.91 Percentage of taxable income, in 2019.
That places Luxembourg 50th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in Luxembourg, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 24.2 Percentage of taxable income | — |
| 2018 | 23.48 Percentage of taxable income | -3.0% |
| 2019 | 22.91 Percentage of taxable income | -2.4% |
| 2020 | 23 Percentage of taxable income | +0.4% |
| 2021 | 23.86 Percentage of taxable income | +3.7% |
| 2022 | 25.07 Percentage of taxable income | +5.1% |
| 2023 | 24.97 Percentage of taxable income | -0.4% |
| 2024 | 24.8 Percentage of taxable income | -0.7% |
| 2025 | 23.79 Percentage of taxable income | -4.1% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 23.53 Percentage of taxable income | 22.91 Percentage of taxable income | 24.2 Percentage of taxable income | 3 |
| 2020s | 24.25 Percentage of taxable income | 23 Percentage of taxable income | 25.07 Percentage of taxable income | 6 |
Countries ranked near Luxembourg
- 47 Iceland 24.29 Percentage of taxable income compare
- 48 Costa Rica 24.22 Percentage of taxable income compare
- 49 Curaçao 23.89 Percentage of taxable income compare
- 51 Sweden 23.76 Percentage of taxable income compare
- 52 Argentina 23.73 Percentage of taxable income compare
- 53 Ecuador 23.48 Percentage of taxable income compare
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)
- Total reserves minus gold (current US$), annual growth rate 5.36 % change on previous year (2025)
- Total reserves minus gold (current US$), per unit of GDP 0.0271 current US$ per US$ of GDP (2025)
- Total reserves minus gold (current US$), per capita 3,990 current US$ per person (2025)
- General government final consumption expenditure (current US$) 12.98 % change on previous year (2025)
- General government final consumption expenditure (current US$), per 0.1985 current US$ per US$ of GDP (2025)
- General government final consumption expenditure (current US$), per 29,226 current US$ per person (2025)
- General government final consumption expenditure (current LCU) 8.22 % change on previous year (2025)
- General government final consumption expenditure (current LCU), per 0.1756 current LCU per US$ of GDP (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Luxembourg?
- Effective tax rates - corporate tax statistics — effective average in Luxembourg was 23.79 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Luxembourg?
- The highest recorded value was 25.07 Percentage of taxable income in 2022.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Luxembourg?
- The lowest recorded value was 22.91 Percentage of taxable income in 2019.
- How does Luxembourg rank for effective tax rates - corporate tax statistics — effective average?
- Luxembourg ranks 50th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Luxembourg?
- Over the last ten years it is down 1.7%. The long-run trend across the full record is flat.
- Where does this Luxembourg data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.