VG · AmericasLU · Europe
British Virgin Islands vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops British Virgin Islands's (0%) by 45.8pp. The 200-country average is 28%: British Virgin Islands sits below it, Luxembourg sits above it. British Virgin Islands's figure is dated 2026-07-20 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
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 | VG | LU | Difference |
|---|---|---|---|
| Income Tax | 0% | 45.8% | LU +45.8 pplargest gap |
| Corporate Tax | 0% | 23.9% | LU +23.9 pp |
| VAT | 0% | 17% | LU +17 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — All Government Services (Inland Revenue Department tax listing) · as of 2026-07-20 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −45.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | 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 | −23.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops British Virgin Islands's (0%) by 23.9pp. The 201-country average is 22.6%: British Virgin Islands sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — Inland Revenue Department · as of 2026-07-19 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −17 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops British Virgin Islands's (0%) by 17pp. The 181-country average is 15%: British Virgin Islands sits below it, Luxembourg sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — All Government Services (Inland Revenue Department tax listing) · as of 2026-07-19 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — British Virgin Islands and Luxembourg both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — All Government Services (Inland Revenue Department tax listing) · as of 2026-07-19 |
| 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 | 0 pp | displayed rates match |
There's no gap here — British Virgin Islands and Luxembourg both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. British Virgin Islands's figure is dated 2026-07-19 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — Inland Revenue Department services listing · 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 |
There's no gap here — British Virgin Islands and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.