AM · AsiaLU · Europe
Armenia vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 25.8pp above Armenia's 20%. The 200-country average is 28%: Armenia sits below it, Luxembourg sits above it. Armenia's figure is dated 2023-01-01 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AM | LU | Difference |
|---|---|---|---|
| Income Tax | 20% | 45.8% | LU +25.8 pplargest gap |
| Corporate Tax | 18% | 23.9% | LU +5.9 pp |
| VAT | 20% | 17% | AM +3 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 20% | Source: EY Worldwide Personal Tax and Immigration Guide (March 2026) — Armenia · as of 2023-01-01 |
| 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 |
|---|---|---|
| Armenia | 18% | 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 | −5.9 pp | Luxembourg higher |
Luxembourg has a corporate tax rate of 23.9%, 5.9pp above Armenia's 18%. The 201-country average is 22.6%: Armenia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Armenia | 20% | Source: PWC Worldwide Tax Summaries — Armenia (Corporate, Other taxes) · as of 2026-06-30 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +3 pp | Armenia higher |
Armenia has a VAT rate of 20%, 3pp above Luxembourg's 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Armenia · as of 2025-10-01 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Armenia and Luxembourg share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Armenia's figure is dated 2025-10-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 0% | Source: IMF Fiscal Affairs Department — Republic of Armenia: Tax Compliance and Crypto Assets (Technical Assistance Report, July 2024) · as of 2024-07-01 |
| Luxembourg | 0% | Source: Luxembourg Direct Tax Administration (Administration des contributions directes) — Circular L.I.R. n° 14/5 – 99/3 – 99bis/3 (26 July 2018), "Monnaies virtuelles" · as of 2018-07-26 |
| Difference | 0 pp | displayed rates match |
Armenia and Luxembourg share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Armenia's figure is dated 2024-07-01 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 0% | Source: PWC Worldwide Tax Summaries — Armenia (Net wealth/worth tax rates) · as of 2026-06-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Armenia and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.