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Antigua and Barbuda vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Antigua and Barbuda's (0%) by 45.8pp. The 200-country average is 28%: Antigua and Barbuda sits below it, Luxembourg sits above it. Antigua and Barbuda's figure is dated 2026-07-20 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 | AG | LU | Difference |
|---|---|---|---|
| Income Tax | 0% | 45.8% | LU +45.8 pplargest gap |
| Corporate Tax | 25% | 23.9% | AG +1.1 pp |
| VAT | 17% | 17% | match |
| Capital Gains Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −45.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | 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 | +1.1 pp | Antigua and Barbuda higher |
Between the two, Antigua and Barbuda's corporate tax rate (25%) tops Luxembourg's (23.9%) by 1.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Antigua and Barbuda and Luxembourg both post a VAT rate of 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Antigua and Barbuda and Luxembourg both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.