LU · EuropePT · Europe
Luxembourg vs Portugal: tax rates compared
Portugal's income tax rate is 7.2pp higher than Luxembourg's (53% 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 | PT | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 53% | PT +7.2 pp |
| Corporate Tax | 23.9% | 30.5% | PT +6.6 pp |
| VAT | 17% | 23% | PT +6 pp |
| Capital Gains Tax | 0% | 28% | PT +28 pplargest gap |
| Crypto Tax | 0% | 28% | PT +28 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 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −7.2 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.6 pp | Portugal higher |
Portugal's corporate tax rate is 6.6pp higher than Luxembourg's (30.5% 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 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −6 pp | Portugal higher |
Portugal's VAT rate is 6pp higher than Luxembourg's (23% 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 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −28 pp | Portugal higher |
Portugal's capital gains tax rate is 28pp higher than Luxembourg's (28% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Portugal 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 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | −28 pp | Portugal higher |
Portugal's crypto tax rate is 28pp higher than Luxembourg's (28% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Portugal sits above it. Luxembourg's figure is dated 2018-07-26 and Portugal's 2026-06-25, 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 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Portugal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.