XK · EuropeLU · Europe
Kosovo vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 35.8pp above Kosovo's 10%. The 200-country average is 28%: Kosovo sits below it, Luxembourg sits above it. Kosovo's figure is dated 2026-01-13 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 | XK | LU | Difference |
|---|---|---|---|
| Income Tax | 10% | 45.8% | LU +35.8 pplargest gap |
| Corporate Tax | 10% | 23.9% | LU +13.9 pp |
| VAT | 18% | 17% | XK +1 pp |
| Capital Gains Tax | 10% | 0% | XK +10 pp |
| Crypto Tax | 10% | 0% | XK +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −35.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | 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 | −13.9 pp | Luxembourg higher |
Luxembourg has a corporate tax rate of 23.9%, 13.9pp above Kosovo's 10%. The 201-country average is 22.6%: Kosovo sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +1 pp | Kosovo higher |
Kosovo has a VAT rate of 18%, 1pp above Luxembourg's 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +10 pp | Kosovo higher |
Kosovo has a capital gains tax rate of 10%, 10pp above Luxembourg's 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2026-07-19 |
| 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 | +10 pp | Kosovo higher |
Kosovo has a crypto tax rate of 10%, 10pp above Luxembourg's 0%. The 88-country average is 13%: both sit below it. Kosovo's figure is dated 2026-07-19 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Kosovo and Luxembourg share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.