EE · EuropeLU · Europe
Estonia vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 23.8pp higher than Estonia's (45.8% vs 22%). The 200-country average is 28%: Estonia 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 | EE | LU | Difference |
|---|---|---|---|
| Income Tax | 22% | 45.8% | LU +23.8 pplargest gap |
| Corporate Tax | 22% | 23.9% | LU +1.9 pp |
| VAT | 24% | 17% | EE +7 pp |
| Capital Gains Tax | 22% | 0% | EE +22 pp |
| Crypto Tax | 22% | 0% | EE +22 pp |
| Wealth Tax | 0% | 0% | match |
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 higher |
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 181-country average is 15%: both sit above it. Estonia's figure is dated 2025-07-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +22 pp | Estonia higher |
Estonia's capital gains tax rate is 22pp higher than Luxembourg's (22% vs 0%). The 175-country average is 10.3%: Estonia sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: Estonian Tax and Customs Board (EMTA) — Crypto-assets · as of 2026-02-15 |
| 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 | +22 pp | Estonia higher |
Estonia's crypto tax rate is 22pp higher than Luxembourg's (22% vs 0%). The 88-country average is 13%: Estonia sits above it, Luxembourg sits below it. Estonia's figure is dated 2026-02-15 and Luxembourg's 2018-07-26, 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.