FJ · OceaniaLU · Europe
Fiji vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 25.8pp higher than Fiji's (45.8% vs 20%). The 200-country average is 28%: Fiji sits below it, Luxembourg sits above it. Fiji's figure is dated 2026-06-02 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 | FJ | LU | Difference |
|---|---|---|---|
| Income Tax | 20% | 45.8% | LU +25.8 pplargest gap |
| Corporate Tax | 25% | 23.9% | FJ +1.1 pp |
| VAT | 12.5% | 17% | LU +4.5 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −25.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 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 | Fiji higher |
Fiji's corporate tax rate is 1.1pp higher than Luxembourg's (25% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −4.5 pp | Luxembourg higher |
Luxembourg's VAT rate is 4.5pp higher than Fiji's (17% vs 12.5%). The 181-country average is 15%: Fiji sits below it, Luxembourg sits above it. Fiji's figure is dated 2025-08-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Fiji's capital gains tax rate is identical to Luxembourg's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Fiji's figure is dated 2025-08-13 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · as of 2026-07-18 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Fiji'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: Crypto Tax.