LT · EuropeLU · Europe
Lithuania vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Lithuania's (32%) by 13.8pp. 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 | LT | LU | Difference |
|---|---|---|---|
| Income Tax | 32% | 45.8% | LU +13.8 pp |
| Corporate Tax | 16% | 23.9% | LU +7.9 pp |
| VAT | 21% | 17% | LT +4 pp |
| Capital Gains Tax | 20% | 0% | LT +20 pplargest gap |
| Crypto Tax | 20% | 0% | LT +20 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 32% | 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 | −13.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 16% | 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 | −7.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Lithuania's (16%) by 7.9pp. The 201-country average is 22.6%: Lithuania sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +4 pp | Lithuania higher |
Between the two, Lithuania's VAT rate (21%) tops Luxembourg's (17%) by 4pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 20% | Source: PWC Worldwide Tax Summaries — Lithuania (Individual, Income determination) · as of 2026-03-10 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +20 pp | Lithuania higher |
Between the two, Lithuania's capital gains tax rate (20%) tops Luxembourg's (0%) by 20pp. The 175-country average is 10.3%: Lithuania sits above it, Luxembourg sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 20% | Source: Valstybinė mokesčių inspekcija (VMI) — Kriptovaliutų apskaita ir mokesčiai · as of 2025-09-30 |
| 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 | +20 pp | Lithuania higher |
Between the two, Lithuania's crypto tax rate (20%) tops Luxembourg's (0%) by 20pp. The 88-country average is 13%: Lithuania sits above it, Luxembourg sits below it. Lithuania's figure is dated 2025-09-30 and Luxembourg's 2018-07-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-10 |
| 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 — Lithuania and Luxembourg both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.