LU · EuropeMU · Africa
Luxembourg vs Mauritius: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Mauritius's (20%) by 25.8pp. The 200-country average is 28%: Luxembourg sits above it, Mauritius sits below it.
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 | LU | MU | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 20% | LU +25.8 pplargest gap |
| Corporate Tax | 23.9% | 15% | LU +8.9 pp |
| VAT | 17% | 15% | LU +2 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Difference | +25.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Mauritius | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Mauritius's (15%) by 8.9pp. The 201-country average is 22.6%: Luxembourg sits above it, Mauritius sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Difference | +2 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Mauritius's (15%) by 2pp. The 181-country average is 15%: Luxembourg sits above it, Mauritius matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Mauritius both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Mauritius both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.