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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.

 

 

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