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Luxembourg vs Peru: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Peru's (30%) by 15.8pp. The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and Peru's 2026-07-13, 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 | LU | PE | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 30% | LU +15.8 pplargest gap |
| Corporate Tax | 23.9% | 29.5% | PE +5.6 pp |
| VAT | 17% | 18% | PE +1 pp |
| Capital Gains Tax | 0% | 5% | PE +5 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 |
| Peru | 30% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13 |
| Difference | +15.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Peru | 29.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5.6 pp | Peru higher |
Between the two, Peru's corporate tax rate (29.5%) tops Luxembourg's (23.9%) by 5.6pp. 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 |
| Peru | 18% | Source: PWC Worldwide Tax Summaries — Peru (Corporate, Other taxes) · as of 2026-07-13 |
| Difference | −1 pp | Peru higher |
Between the two, Peru's VAT rate (18%) tops Luxembourg's (17%) by 1pp. 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 |
| Peru | 5% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13 |
| Difference | −5 pp | Peru higher |
Between the two, Peru's capital gains tax rate (5%) tops Luxembourg's (0%) by 5pp. 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 |
| Peru | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Peru both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Luxembourg's figure is dated 2026-01-13 and Peru's 2025-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.