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Kazakhstan vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 30.8pp higher than Kazakhstan's (45.8% vs 15%). The 200-country average is 28%: Kazakhstan sits below it, Luxembourg sits above it. Kazakhstan's figure is dated 2026-02-02 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 | KZ | LU | Difference |
|---|---|---|---|
| Income Tax | 15% | 45.8% | LU +30.8 pplargest gap |
| Corporate Tax | 20% | 23.9% | LU +3.9 pp |
| VAT | 16% | 17% | LU +1 pp |
| Capital Gains Tax | 15% | 0% | KZ +15 pp |
| Crypto Tax | 15% | 0% | KZ +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 15% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Individual, Taxes on personal income) · as of 2026-02-02 |
| 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 |
|---|---|---|
| Kazakhstan | 20% | 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 | −3.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 3.9pp higher than Kazakhstan's (23.9% vs 20%). The 201-country average is 22.6%: Kazakhstan sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 16% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Corporate, Other taxes) · as of 2026-04-03 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −1 pp | Luxembourg higher |
Luxembourg's VAT rate is 1pp higher than Kazakhstan's (17% vs 16%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 15% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Individual, Income determination) · as of 2026-07-23 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +15 pp | Kazakhstan higher |
Kazakhstan's capital gains tax rate is 15pp higher than Luxembourg's (15% vs 0%). The 175-country average is 10.3%: Kazakhstan sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 15% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Individual, Income determination) · as of 2026-02-02 |
| 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 | Kazakhstan higher |
Kazakhstan's crypto tax rate is 15pp higher than Luxembourg's (15% vs 0%). The 88-country average is 13%: Kazakhstan sits above it, Luxembourg sits below it. Kazakhstan's figure is dated 2026-02-02 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 0% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Individual, Other taxes) · as of 2026-02-02 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Kazakhstan's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.