TaxGlass

AT · Europe ↔ LU · Europe

Austria vs Luxembourg: tax rates compared

Austria's income tax rate is 9.2pp higher than Luxembourg's (55% vs 45.8%). The 37-country average is 43.2%: both sit above it.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

Income Tax

0102030405060World avg 43.2%AT 55%LU 45.8%
Income Tax, side by side
CountryRateSource
Austria55%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Luxembourg45.8%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference+9.2 ppAustria higherlargest gap on this page

Corporate Tax

0102030405060World avg 22.6%AT 23%LU 23.9%
Corporate Tax, side by side
CountryRateSource
Austria23%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Luxembourg23.9%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−0.9 ppLuxembourg 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

0102030405060World avg 19.5%AT 20%LU 17%
VAT, side by side
CountryRateSource
Austria20%Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11
Luxembourg17%Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13
Difference+3 ppAustria higher

Austria's VAT rate is 3pp higher than Luxembourg's (20% vs 17%). The 37-country average is 19.5%: Austria sits above it, Luxembourg sits below it.

Wealth Tax

0102030405060World avg 0.1%AT 0%LU 0%
Wealth Tax, side by side
CountryRateSource
Austria0%Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29
Luxembourg0%Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13
Difference0 ppdisplayed 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.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.