GQ · AfricaLU · Europe
Equatorial Guinea vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Equatorial Guinea's (25%) by 20.8pp. The 200-country average is 28%: Equatorial Guinea sits below it, Luxembourg sits above it.
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 | GQ | LU | Difference |
|---|---|---|---|
| Income Tax | 25% | 45.8% | LU +20.8 pplargest gap |
| Corporate Tax | 25% | 23.9% | GQ +1.1 pp |
| VAT | 15% | 17% | LU +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 25% | Source: PwC Worldwide Tax Summaries — Equatorial Guinea, Individual - Taxes on personal income · as of 2025-11-21 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −20.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 25% | 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 | +1.1 pp | Equatorial Guinea higher |
Between the two, Equatorial Guinea's corporate tax rate (25%) tops Luxembourg's (23.9%) by 1.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 15% | Source: PWC Worldwide Tax Summaries — Equatorial Guinea (Corporate, Other taxes) · as of 2025-11-21 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −2 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Equatorial Guinea's (15%) by 2pp. The 181-country average is 15%: Equatorial Guinea matches the world average, Luxembourg sits above it. Equatorial Guinea's figure is dated 2025-11-21 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-21 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Equatorial Guinea and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Equatorial Guinea's figure is dated 2025-11-21 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.