Luxembourg: Domestic Corporate Taxation
Corporate Income Tax Rates
The rate of tax for income of up EUR11,265 for single individuals is 0%. The rate rises to between 8% and 39% for income between EUR11,265 and EUR100,000 for income over EUR100,000 the rate is 40%.
There is a 7% employment fund surcharge for income up to EUR150,000 and 9% for income above this amount. In addition a charge of between 6% and 12% in respect of municipal services applies (see below). This latter component varies according to location.