BR · AmericasLU · Europe
Brazil vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 18.3pp higher than Brazil's (45.8% vs 27.5%). The 200-country average is 28%: Brazil sits below it, Luxembourg sits 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 | BR | LU | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 45.8% | LU +18.3 pp |
| Corporate Tax | 34% | 23.9% | BR +10.1 pp |
| Capital Gains Tax | 15% | 0% | BR +15 pp |
| Crypto Tax | 22.5% | 0% | BR +22.5 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 27.5% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Taxes on personal income) · as of 2025-05-02 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.3 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 34% | 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 | +10.1 pp | Brazil higher |
Brazil's corporate tax rate is 10.1pp higher than Luxembourg's (34% vs 23.9%). The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 15% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +15 pp | Brazil higher |
Brazil's capital gains tax rate is 15pp higher than Luxembourg's (15% vs 0%). The 175-country average is 10.3%: Brazil sits above it, Luxembourg sits below it. Brazil's figure is dated 2025-05-02 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 22.5% | Source: Receita Federal — Perguntas e Respostas IRPF 2026 (Q.653 'Alienação de criptoativos' and Q.574 'Alíquotas aplicáveis à apuração do ganho de capital') · as of 2026-04-23 |
| 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 | +22.5 pp | Brazil higher |
Brazil's crypto tax rate is 22.5pp higher than Luxembourg's (22.5% vs 0%). The 88-country average is 13%: Brazil sits above it, Luxembourg sits below it. Brazil's figure is dated 2026-04-23 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 0% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Brazil's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Brazil's figure is dated 2025-05-02 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.