EE · Europe ↔ LU · Europe
Estonia vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 23.8pp higher than Estonia's (45.8% vs 22%). The 37-country average is 43.2%: Estonia 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.
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −23.8 pp | Luxembourg higherlargest gap on this page |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −1.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 1.9pp higher than Estonia's (23.9% vs 22%). The 201-country average is 22.6%: Estonia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +7 pp | Estonia higher |
Estonia's VAT rate is 7pp higher than Luxembourg's (24% vs 17%). The 37-country average is 19.5%: Estonia sits above it, Luxembourg sits below it. Estonia's figure is dated 2025-07-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Estonia's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.