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Austria vs Luxembourg: tax rates compared
Austria's income tax rate is 9.2pp higher than Luxembourg's (55% vs 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 | AT | LU | Difference |
|---|---|---|---|
| Income Tax | 55% | 45.8% | AT +9.2 pp |
| Corporate Tax | 23% | 23.9% | LU +0.9 pp |
| VAT | 20% | 17% | AT +3 pp |
| Capital Gains Tax | 27.5% | 0% | AT +27.5 pplargest gap |
| Crypto Tax | 27.5% | 0% | AT +27.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | 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 | +9.2 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | 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 | −0.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 0.9pp higher than Austria's (23.9% vs 23%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +3 pp | Austria higher |
Austria's VAT rate is 3pp higher than Luxembourg's (20% vs 17%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +27.5 pp | Austria higher |
Austria's capital gains tax rate is 27.5pp higher than Luxembourg's (27.5% vs 0%). The 175-country average is 10.3%: Austria sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: Bundesministerium für Finanzen (Austria) — Steuerliche Behandlung von Kryptowährungen · as of 2026-01-01 |
| 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 | +27.5 pp | Austria higher |
Austria's crypto tax rate is 27.5pp higher than Luxembourg's (27.5% vs 0%). The 88-country average is 13%: Austria sits above it, Luxembourg sits below it. Austria's figure is dated 2026-01-01 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Austria's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.