BJ · AfricaLU · Europe
Benin vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 15.8pp above Benin's 30%. The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BJ | LU | Difference |
|---|---|---|---|
| Income Tax | 30% | 45.8% | LU +15.8 pplargest gap |
| Corporate Tax | 30% | 23.9% | BJ +6.1 pp |
| VAT | 18% | 17% | BJ +1 pp |
| Capital Gains Tax | 5% | 0% | BJ +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 30% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −15.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 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 | Benin higher |
Benin 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 |
|---|---|---|
| Benin | 18% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +1 pp | Benin higher |
Benin has a VAT rate of 18%, 1pp above Luxembourg's 17%. The 181-country average is 15%: both sit above it. Benin's figure is dated 2025-01-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 5% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +5 pp | Benin higher |
Benin has a capital gains tax rate of 5%, 5pp above Luxembourg's 0%. The 175-country average is 10.3%: both sit below it. Benin's figure is dated 2025-01-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 0% | Source: Bénin — Code Général des Impôts 2025 (Ministère de l'Économie et des Finances) · as of 2026-07-18 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Benin and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.