IN · AsiaLU · Europe
India vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops India's (30%) by 15.8pp. The 200-country average is 28%: both sit above it. India's figure is dated 2026-05-12 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 | IN | LU | Difference |
|---|---|---|---|
| Income Tax | 30% | 45.8% | LU +15.8 pp |
| Corporate Tax | 30% | 23.9% | IN +6.1 pp |
| VAT | 18% | 17% | IN +1 pp |
| Capital Gains Tax | 12.5% | 0% | IN +12.5 pp |
| Crypto Tax | 30% | 0% | IN +30 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| India | 30% | Source: PWC Worldwide Tax Summaries — India (Individual, Taxes on personal income) · as of 2026-05-12 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −15.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| India | 30% | 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 | +6.1 pp | India higher |
Between the two, India's corporate tax rate (30%) tops Luxembourg's (23.9%) by 6.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| India | 18% | Source: PWC Worldwide Tax Summaries — India (Corporate, Other taxes) · as of 2026-05-11 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +1 pp | India higher |
Between the two, India'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 |
|---|---|---|
| India | 12.5% | Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2024-07-23 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +12.5 pp | India higher |
Between the two, India's capital gains tax rate (12.5%) tops Luxembourg's (0%) by 12.5pp. The 175-country average is 10.3%: India sits above it, Luxembourg sits below it. India's figure is dated 2024-07-23 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| India | 30% | Source: Ministry of Finance, Government of India — Memorandum Explaining the Provisions in the Finance Bill 2022 · as of 2023-04-01 |
| 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 | +30 pp | India higher |
Between the two, India's crypto tax rate (30%) tops Luxembourg's (0%) by 30pp. The 88-country average is 13%: India sits above it, Luxembourg sits below it. India's figure is dated 2023-04-01 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| India | 0% | Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2026-05-12 |
| 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 — India and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.