KE · AfricaLU · Europe
Kenya vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 10.8pp higher than Kenya's (45.8% vs 35%). The 200-country average is 28%: both sit above it. Kenya's figure is dated 2026-07-17 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KE | LU | Difference |
|---|---|---|---|
| Income Tax | 35% | 45.8% | LU +10.8 pplargest gap |
| Corporate Tax | 30% | 23.9% | KE +6.1 pp |
| VAT | 16% | 17% | LU +1 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kenya | 35% | Source: PWC Worldwide Tax Summaries — Kenya (Individual, Taxes on personal income) · as of 2026-07-17 |
| 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 |
|---|---|---|
| Kenya | 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 | Kenya higher |
Kenya's corporate tax rate is 6.1pp higher than Luxembourg's (30% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kenya | 16% | Source: PWC Worldwide Tax Summaries — Kenya (Corporate, Other taxes) · as of 2026-07-17 |
| 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 Kenya's (17% vs 16%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kenya | 0% | Source: PWC Worldwide Tax Summaries — Kenya (Corporate, Other taxes) · as of 2026-07-17 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Kenya's capital gains tax rate is identical to Luxembourg's — both sit at 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kenya | 0% | Source: Kenya Revenue Authority — Types of Taxes (Individual) · as of 2026-07-18 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Kenya's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.