Effective tax rates - Corporate tax statistics — Effective marginal in Luxembourg
Luxembourg: Effective tax rates - Corporate tax statistics — Effective marginal was 30.72 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective marginal 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 marginal in Luxembourg stood at 30.72 Percentage of taxable income.
That represents a change of down 4.0% on the previous year and up 45.0% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Luxembourg peaked at 34.69 Percentage of taxable income in 2022 and was at its lowest, 20.25 Percentage of taxable income, in 2019.
Luxembourg ranks 46th of 99 countries on this measure, in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective marginal in Luxembourg, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 21.2 Percentage of taxable income | — |
| 2018 | 20.42 Percentage of taxable income | -3.7% |
| 2019 | 20.25 Percentage of taxable income | -0.8% |
| 2020 | 20.33 Percentage of taxable income | +0.4% |
| 2021 | 24.29 Percentage of taxable income | +19.5% |
| 2022 | 34.69 Percentage of taxable income | +42.8% |
| 2023 | 33.53 Percentage of taxable income | -3.3% |
| 2024 | 32.01 Percentage of taxable income | -4.5% |
| 2025 | 30.72 Percentage of taxable income | -4.0% |
Luxembourg compared with similar countries
- Luxembourg's 30.72 Percentage of taxable income is above the median for high income countries, which is 20.11 Percentage of taxable income, 1.5× the median. (54 countries reporting)
- Luxembourg's 30.72 Percentage of taxable income is above the median for Europe & Central Asia, which is 26.05 Percentage of taxable income, 1.2× the median. (39 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 20.62 Percentage of taxable income | 20.25 Percentage of taxable income | 21.2 Percentage of taxable income | 3 |
| 2020s | 29.26 Percentage of taxable income | 20.33 Percentage of taxable income | 34.69 Percentage of taxable income | 6 |
Countries ranked near Luxembourg
- 43 Italy 33.8 Percentage of taxable income compare
- 44 Spain 32.38 Percentage of taxable income compare
- 45 Colombia 30.93 Percentage of taxable income compare
- 47 Ukraine 29.59 Percentage of taxable income compare
- 48 Ecuador 27.92 Percentage of taxable income compare
- 49 Egypt 27.82 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)
- 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 effective tax rates - corporate tax statistics — effective marginal in Luxembourg?
- Effective tax rates - corporate tax statistics — effective marginal in Luxembourg was 30.72 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 marginal recorded in Luxembourg?
- The highest recorded value was 34.69 Percentage of taxable income in 2022.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Luxembourg?
- The lowest recorded value was 20.25 Percentage of taxable income in 2019.
- How does Luxembourg rank for effective tax rates - corporate tax statistics — effective marginal?
- Luxembourg ranks 46th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Luxembourg?
- Over the last ten years it is up 45.0%. The long-run trend across the full record is rising.
- 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 marginal 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.