FR · Europe ↔ LU · Europe
France vs Luxembourg: tax rates compared
France's income tax rate is 9.6pp higher than Luxembourg's (55.4% vs 45.8%). The 37-country average is 43.2%: both sit 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 |
|---|---|---|
| France | 55.4% | 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 | +9.6 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +12.2 pp | France higherlargest gap on this page |
France's corporate tax rate is 12.2pp higher than Luxembourg's (36.1% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +3 pp | France higher |
France's VAT rate is 3pp higher than Luxembourg's (20% vs 17%). The 37-country average is 19.5%: France sits above it, Luxembourg sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
France's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.