IE · EuropeLU · Europe
Ireland vs Luxembourg: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Luxembourg's (45.8%) by 2.2pp. The 200-country average is 28%: both sit 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 | IE | LU | Difference |
|---|---|---|---|
| Income Tax | 48% | 45.8% | IE +2.2 pp |
| Corporate Tax | 12.5% | 23.9% | LU +11.4 pp |
| VAT | 23% | 17% | IE +6 pp |
| Capital Gains Tax | 33% | 0% | IE +33 pplargest gap |
| Crypto Tax | 33% | 0% | IE +33 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | +2.2 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −11.4 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Ireland's (12.5%) by 11.4pp. The 201-country average is 22.6%: Ireland sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +6 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Luxembourg's (17%) by 6pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +33 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Luxembourg's (0%) by 33pp. The 175-country average is 10.3%: Ireland sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| 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 | +33 pp | Ireland higher |
Between the two, Ireland's crypto tax rate (33%) tops Luxembourg's (0%) by 33pp. The 88-country average is 13%: Ireland sits above it, Luxembourg sits below it. Ireland's figure is dated 2026-01-01 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 — Ireland and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.