GE · AsiaLU · Europe
Georgia vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Georgia's (20%) by 25.8pp. The 200-country average is 28%: Georgia sits below it, Luxembourg sits above it. Georgia's figure is dated 2026-04-01 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
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 | GE | LU | Difference |
|---|---|---|---|
| Income Tax | 20% | 45.8% | LU +25.8 pplargest gap |
| Corporate Tax | 15% | 23.9% | LU +8.9 pp |
| VAT | 18% | 17% | GE +1 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 20% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01 |
| 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 |
|---|---|---|
| Georgia | 15% | 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 | −8.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Georgia's (15%) by 8.9pp. The 201-country average is 22.6%: Georgia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Georgia | 18% | Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +1 pp | Georgia higher |
Between the two, Georgia's VAT rate (18%) tops Luxembourg's (17%) by 1pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Georgia and Luxembourg both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Ministry of Finance of Georgia — Public Ruling No. 201 (28 June 2019), on the taxation of crypto-assets · as of 2019-06-28 |
| 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 | 0 pp | displayed rates match |
There's no gap here — Georgia and Luxembourg both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. Georgia's figure is dated 2019-06-28 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21 |
| 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 — Georgia and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.