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Finland vs Luxembourg: tax rates compared
Between the two, Finland's income tax rate (51.8%) tops Luxembourg's (45.8%) by 6pp. The 200-country average is 28%: both sit 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 | FI | LU | Difference |
|---|---|---|---|
| Income Tax | 51.8% | 45.8% | FI +6 pp |
| Corporate Tax | 20% | 23.9% | LU +3.9 pp |
| VAT | 25.5% | 17% | FI +8.5 pp |
| Capital Gains Tax | 34% | 0% | FI +34 pplargest gap |
| Crypto Tax | 34% | 0% | FI +34 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 51.8% | 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 | +6 pp | Finland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 20% | 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 | −3.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Finland's (20%) by 3.9pp. The 201-country average is 22.6%: Finland sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Finland | 25.5% | Source: Finnish Tax Administration (Vero) — Rates of VAT · as of 2026-01-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +8.5 pp | Finland higher |
Between the two, Finland's VAT rate (25.5%) tops Luxembourg's (17%) by 8.5pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 34% | Source: PwC Worldwide Tax Summaries — Finland, Individual - Income determination · as of 2026-06-24 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +34 pp | Finland higher |
Between the two, Finland's capital gains tax rate (34%) tops Luxembourg's (0%) by 34pp. The 175-country average is 10.3%: Finland sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 34% | Source: Vero (Finnish Tax Administration) — Virtual currencies · as of 2026-01-29 |
| 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 | +34 pp | Finland higher |
Between the two, Finland's crypto tax rate (34%) tops Luxembourg's (0%) by 34pp. The 88-country average is 13%: Finland sits above it, Luxembourg sits below it. Finland's figure is dated 2026-01-29 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 0% | Source: PWC Worldwide Tax Summaries — Finland (Individual, Other taxes) · as of 2026-06-24 |
| 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 — Finland and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.