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Croatia vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 12.8pp above Croatia's 33%. 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 | HR | LU | Difference |
|---|---|---|---|
| Income Tax | 33% | 45.8% | LU +12.8 pplargest gap |
| Corporate Tax | 18% | 23.9% | LU +5.9 pp |
| VAT | 25% | 17% | HR +8 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 12% | 0% | HR +12 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 33% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Taxes on personal income) · as of 2025-12-30 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −12.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 18% | 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 | −5.9 pp | Luxembourg higher |
Luxembourg has a corporate tax rate of 23.9%, 5.9pp above Croatia's 18%. The 201-country average is 22.6%: Croatia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Croatia | 25% | Source: PWC Worldwide Tax Summaries — Croatia (Corporate, Other taxes) · as of 2025-12-30 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +8 pp | Croatia higher |
Croatia has a VAT rate of 25%, 8pp above Luxembourg's 17%. The 181-country average is 15%: both sit above it. Croatia's figure is dated 2025-12-30 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 0% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Income determination) · as of 2025-12-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Croatia and Luxembourg share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Croatia's figure is dated 2025-12-30 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 12% | Source: Croatian Tax Administration (Porezna uprava) — Opinion: Tax treatment of capital gains from trading cryptocurrencies (Class: 410-01/17-08/29) · as of 2018-03-19 |
| 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 | +12 pp | Croatia higher |
Croatia has a crypto tax rate of 12%, 12pp above Luxembourg's 0%. The 88-country average is 13%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 0% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Other taxes) · as of 2025-12-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Croatia and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Croatia's figure is dated 2025-12-30 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.