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Bulgaria vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 35.8pp higher than Bulgaria's (45.8% vs 10%). The 200-country average is 28%: Bulgaria sits below it, Luxembourg sits above it. Bulgaria's figure is dated 2026-01-30 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 | BG | LU | Difference |
|---|---|---|---|
| Income Tax | 10% | 45.8% | LU +35.8 pplargest gap |
| Corporate Tax | 10% | 23.9% | LU +13.9 pp |
| VAT | 20% | 17% | BG +3 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 10% | 0% | BG +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bulgaria | 10% | Source: PWC Worldwide Tax Summaries — Bulgaria (Individual, Taxes on personal income) · as of 2026-01-30 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −35.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bulgaria | 10% | 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 | −13.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 13.9pp higher than Bulgaria's (23.9% vs 10%). The 201-country average is 22.6%: Bulgaria sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bulgaria | 20% | Source: PWC Worldwide Tax Summaries — Bulgaria (Corporate, Other taxes) · as of 2026-01-30 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +3 pp | Bulgaria higher |
Bulgaria'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 |
|---|---|---|
| Bulgaria | 0% | Source: PWC Worldwide Tax Summaries — Bulgaria (Individual, Income determination) · as of 2026-01-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Bulgaria's capital gains tax rate is identical to Luxembourg's — both sit at 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Bulgaria | 10% | Source: Национална агенция за приходите / National Revenue Agency (Bulgaria) — Криптоактиви (virtual currencies FAQ) · 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 | +10 pp | Bulgaria higher |
Bulgaria's crypto tax rate is 10pp higher than Luxembourg's (10% vs 0%). The 88-country average is 13%: both sit below it. Bulgaria'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 |
|---|---|---|
| Bulgaria | 0% | Source: PWC Worldwide Tax Summaries — Bulgaria (Net wealth/worth tax rates) · as of 2026-01-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Bulgaria's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.