AF · AsiaLU · Europe
Afghanistan vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Afghanistan's (20%) by 25.8pp. The 200-country average is 28%: Afghanistan sits below it, Luxembourg sits above it. Afghanistan's figure is dated 2016-12-01 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AF | LU | Difference |
|---|---|---|---|
| Income Tax | 20% | 45.8% | LU +25.8 pplargest gap |
| Corporate Tax | 20% | 23.9% | LU +3.9 pp |
| Capital Gains Tax | 20% | 0% | AF +20 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Afghanistan Revenue Department — Income Tax Law (ITL), Consolidated to December 2016 · as of 2016-12-01 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −25.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Afghanistan's (20%) by 3.9pp. The 201-country average is 22.6%: Afghanistan sits below it, Luxembourg sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Afghanistan Revenue Department — Income Tax Law (ITL), Consolidated to December 2016 · as of 2016-12-01 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +20 pp | Afghanistan higher |
Between the two, Afghanistan's capital gains tax rate (20%) tops Luxembourg's (0%) by 20pp. The 175-country average is 10.3%: Afghanistan sits above it, Luxembourg sits below it. Afghanistan's figure is dated 2016-12-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 0% | Source: Afghanistan Revenue Department — Tax Laws · as of 2026-07-18 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Afghanistan and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.