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Chile vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 5.8pp higher than Chile's (45.8% vs 40%). The 200-country average is 28%: both sit above it.
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 | CL | LU | Difference |
|---|---|---|---|
| Income Tax | 40% | 45.8% | LU +5.8 pp |
| Corporate Tax | 27% | 23.9% | CL +3.1 pp |
| VAT | 19% | 17% | CL +2 pp |
| Capital Gains Tax | 10% | 0% | CL +10 pp |
| Crypto Tax | 40% | 0% | CL +40 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| 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 |
|---|---|---|
| Chile | 27% | 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 | +3.1 pp | Chile higher |
Chile's corporate tax rate is 3.1pp higher than Luxembourg's (27% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +2 pp | Chile higher |
Chile's VAT rate is 2pp higher than Luxembourg's (19% vs 17%). The 181-country average is 15%: both sit above it. Chile's figure is dated 2025-12-19 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +10 pp | Chile higher |
Chile's capital gains tax rate is 10pp higher than Luxembourg's (10% vs 0%). The 175-country average is 10.3%: both sit below it. Chile's figure is dated 2022-02-04 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: Servicio de Impuestos Internos (SII) — Preguntas Frecuentes: Criptomonedas (001.250.7872) · as of 2025-10-24 |
| 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 | +40 pp | Chile higher |
Chile's crypto tax rate is 40pp higher than Luxembourg's (40% vs 0%). The 88-country average is 13%: Chile sits above it, Luxembourg sits below it. Chile's figure is dated 2025-10-24 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Chile's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.