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Luxembourg vs Netherlands: tax rates compared
Netherlands's income tax rate is 3.7pp higher than Luxembourg's (49.5% vs 45.8%). 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 | LU | NL | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 49.5% | NL +3.7 pp |
| Corporate Tax | 23.9% | 25.8% | NL +1.9 pp |
| VAT | 17% | 21% | NL +4 pp |
| Capital Gains Tax | 0% | 36% | NL +36 pplargest gap |
| Crypto Tax | 0% | 36% | NL +36 pp |
| 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −3.7 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1.9 pp | Netherlands higher |
Netherlands's corporate tax rate is 1.9pp higher than Luxembourg's (25.8% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −4 pp | Netherlands higher |
Netherlands's VAT rate is 4pp higher than Luxembourg's (21% vs 17%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Difference | −36 pp | Netherlands higher |
Netherlands's capital gains tax rate is 36pp higher than Luxembourg's (36% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Netherlands sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Netherlands | 36% | Source: Belastingdienst (Dutch Tax and Customs Administration) — "Moet ik aangifte doen en belasting betalen over mijn crypto's?" · as of 2026-01-01 |
| Difference | −36 pp | Netherlands higher |
Netherlands's crypto tax rate is 36pp higher than Luxembourg's (36% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Netherlands sits above it. Luxembourg's figure is dated 2018-07-26 and Netherlands's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Netherlands's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Luxembourg's figure is dated 2026-01-13 and Netherlands's 2025-01-01, so the two rates come from different data vintages.