CZ · EuropeLU · Europe
Czechia vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 22.8pp above Czechia's 23%. The 200-country average is 28%: Czechia sits below it, Luxembourg sits 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 | CZ | LU | Difference |
|---|---|---|---|
| Income Tax | 23% | 45.8% | LU +22.8 pplargest gap |
| Corporate Tax | 21% | 23.9% | LU +2.9 pp |
| VAT | 21% | 17% | CZ +4 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 23% | 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 | −22.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | 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 | −2.9 pp | Luxembourg higher |
Luxembourg has a corporate tax rate of 23.9%, 2.9pp above Czechia's 21%. The 201-country average is 22.6%: Czechia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | Source: PWC Worldwide Tax Summaries — Czech Republic (Corporate, Other taxes) · as of 2026-01-07 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +4 pp | Czechia higher |
Czechia has a VAT rate of 21%, 4pp above Luxembourg's 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Income determination) · as of 2026-01-07 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Czechia and Luxembourg share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Income determination) · as of 2026-01-07 |
| 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 |
Czechia and Luxembourg share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Czechia's figure is dated 2026-01-07 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Other taxes) · as of 2026-01-07 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Czechia and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.