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Hungary vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Hungary's (15%) by 30.8pp. The 200-country average is 28%: Hungary sits below it, Luxembourg sits 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 | HU | LU | Difference |
|---|---|---|---|
| Income Tax | 15% | 45.8% | LU +30.8 pplargest gap |
| Corporate Tax | 9% | 23.9% | LU +14.9 pp |
| VAT | 27% | 17% | HU +10 pp |
| Capital Gains Tax | 15% | 0% | HU +15 pp |
| Crypto Tax | 15% | 0% | HU +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 15% | 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 | −30.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 9% | 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 | −14.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Hungary's (9%) by 14.9pp. The 201-country average is 22.6%: Hungary sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Hungary | 27% | Source: PWC Worldwide Tax Summaries — Hungary (Corporate, Other taxes) · as of 2025-12-31 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +10 pp | Hungary higher |
Between the two, Hungary's VAT rate (27%) tops Luxembourg's (17%) by 10pp. The 181-country average is 15%: both sit above it. Hungary's figure is dated 2025-12-31 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 15% | Source: PWC Worldwide Tax Summaries — Hungary (Individual, Income determination) · as of 2025-12-31 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +15 pp | Hungary higher |
Between the two, Hungary's capital gains tax rate (15%) tops Luxembourg's (0%) by 15pp. The 175-country average is 10.3%: Hungary sits above it, Luxembourg sits below it. Hungary's figure is dated 2025-12-31 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 15% | Source: PWC Worldwide Tax Summaries — Hungary (Individual, Income determination) · as of 2025-12-31 |
| 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 | +15 pp | Hungary higher |
Between the two, Hungary's crypto tax rate (15%) tops Luxembourg's (0%) by 15pp. The 88-country average is 13%: Hungary sits above it, Luxembourg sits below it. Hungary's figure is dated 2025-12-31 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 0% | Source: PWC Worldwide Tax Summaries — Hungary (Individual, Other taxes) · as of 2025-12-31 |
| 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 — Hungary and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Hungary's figure is dated 2025-12-31 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.