GG · Europe ↔ LU · Europe
Guernsey vs Luxembourg: tax rates compared
Between the two, Luxembourg's corporate tax rate (23.9%) tops Guernsey's (0%) by 23.9pp. The 201-country average is 22.6%: Guernsey sits below it, Luxembourg sits above it.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | 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 | −23.9 pp | Luxembourg higherlargest gap on this page |
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| 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 — Guernsey and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: Income Tax, VAT, Capital Gains Tax, Crypto Tax.