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Indonesia vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 10.8pp higher than Indonesia's (45.8% vs 35%). The 200-country average is 28%: both sit above it. Indonesia's figure is dated 2026-06-11 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 | ID | LU | Difference |
|---|---|---|---|
| Income Tax | 35% | 45.8% | LU +10.8 pplargest gap |
| Corporate Tax | 22% | 23.9% | LU +1.9 pp |
| VAT | 12% | 17% | LU +5 pp |
| Capital Gains Tax | 0.1% | 0% | ID +0.1 pp |
| Crypto Tax | 0.2% | 0% | ID +0.2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 35% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Taxes on personal income) · as of 2026-06-11 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −10.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 22% | 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 | −1.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 1.9pp higher than Indonesia's (23.9% vs 22%). The 201-country average is 22.6%: Indonesia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Indonesia | 12% | Source: PWC Worldwide Tax Summaries — Indonesia (Corporate, Other taxes) · as of 2026-06-11 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −5 pp | Luxembourg higher |
Luxembourg's VAT rate is 5pp higher than Indonesia's (17% vs 12%). The 181-country average is 15%: Indonesia sits below it, Luxembourg sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0.1% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +0.1 pp | Indonesia higher |
Indonesia's capital gains tax rate is 0.1pp higher than Luxembourg's (0.1% vs 0%). The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0.2% | Source: Direktorat Jenderal Pajak (Indonesian Directorate General of Taxes) — PMK 50/2025: Babak Baru Pemajakan Aset Kripto · as of 2025-08-01 |
| 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 | +0.2 pp | Indonesia higher |
Indonesia's crypto tax rate is 0.2pp higher than Luxembourg's (0.2% vs 0%). The 88-country average is 13%: both sit below it. Indonesia's figure is dated 2025-08-01 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Indonesia's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.