SZ · AfricaLU · Europe
Eswatini vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 12.8pp above Eswatini's 33%. The 200-country average is 28%: both sit above it. Eswatini's figure is dated 2026-03-30 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | SZ | LU | Difference |
|---|---|---|---|
| Income Tax | 33% | 45.8% | LU +12.8 pplargest gap |
| Corporate Tax | 25% | 23.9% | SZ +1.1 pp |
| VAT | 15% | 17% | LU +2 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Eswatini | 33% | Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Taxes on personal income) · as of 2026-03-30 |
| 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 |
|---|---|---|
| Eswatini | 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 | Eswatini higher |
Eswatini has a corporate tax rate of 25%, 1.1pp above Luxembourg's 23.9%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Eswatini | 15% | Source: PWC Worldwide Tax Summaries — Eswatini (Corporate, Other taxes) · as of 2026-03-30 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −2 pp | Luxembourg higher |
Luxembourg has a VAT rate of 17%, 2pp above Eswatini's 15%. The 181-country average is 15%: Eswatini matches the world average, Luxembourg sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Eswatini | 0% | Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Income determination) · as of 2026-03-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Eswatini and Luxembourg share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Eswatini | 0% | Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Other taxes) · as of 2026-03-30 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Eswatini and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.