AU · OceaniaLU · Europe
Australia vs Luxembourg: tax rates compared
Australia has an income tax rate of 47%, 1.2pp above Luxembourg's 45.8%. The 200-country average is 28%: both sit above it.
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 | AU | LU | Difference |
|---|---|---|---|
| Income Tax | 47% | 45.8% | AU +1.2 pp |
| Corporate Tax | 30% | 23.9% | AU +6.1 pp |
| VAT | 10% | 17% | LU +7 pp |
| Capital Gains Tax | 45% | 0% | AU +45 pplargest gap |
| Crypto Tax | 45% | 0% | AU +45 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 47% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +1.2 pp | Australia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 30% | 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 | +6.1 pp | Australia higher |
Australia has a corporate tax rate of 30%, 6.1pp above Luxembourg's 23.9%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Australia | 10% | Source: PWC Worldwide Tax Summaries — Australia (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 | −7 pp | Luxembourg higher |
Luxembourg has a VAT rate of 17%, 7pp above Australia's 10%. The 181-country average is 15%: Australia sits below it, Luxembourg sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 45% | Source: PWC Worldwide Tax Summaries — Australia (Individual, Taxes on personal income) · as of 2026-06-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +45 pp | Australia higher |
Australia has a capital gains tax rate of 45%, 45pp above Luxembourg's 0%. The 175-country average is 10.3%: Australia sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 45% | Source: Australian Taxation Office — How to work out and report CGT on crypto · as of 2026-06-22 |
| 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 | +45 pp | Australia higher |
Australia has a crypto tax rate of 45%, 45pp above Luxembourg's 0%. The 88-country average is 13%: Australia sits above it, Luxembourg sits below it. Australia's figure is dated 2026-06-22 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 0% | Source: PWC Worldwide Tax Summaries — Australia (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 |
Australia and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.