CF · AfricaLU · Europe
Central African Republic vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 5.8pp higher than Central African Republic's (45.8% vs 40%). The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CF | LU | Difference |
|---|---|---|---|
| Income Tax | 40% | 45.8% | LU +5.8 pp |
| Corporate Tax | 30% | 23.9% | CF +6.1 pp |
| VAT | 19% | 17% | CF +2 pp |
| Capital Gains Tax | 40% | 0% | CF +40 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −5.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 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 | Central African Republic higher |
Central African Republic's corporate tax rate is 6.1pp higher than Luxembourg's (30% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +2 pp | Central African Republic higher |
Central African Republic's VAT rate is 2pp higher than Luxembourg's (19% vs 17%). The 181-country average is 15%: both sit above it. Central African Republic's figure is dated 2019-01-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +40 pp | Central African Republic higher |
Central African Republic's capital gains tax rate is 40pp higher than Luxembourg's (40% vs 0%). The 175-country average is 10.3%: Central African Republic sits above it, Luxembourg sits below it. Central African Republic's figure is dated 2023-01-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.