LU · EuropeCG · Africa
Luxembourg vs Republic of the Congo: tax rates compared
Luxembourg's income tax rate is 5.8pp higher than Republic of the Congo's (45.8% vs 40%). The 200-country average is 28%: both sit above 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 | CG | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 40% | LU +5.8 pp |
| Corporate Tax | 23.9% | 28% | CG +4.1 pp |
| VAT | 17% | 18.9% | CG +1.9 pp |
| Capital Gains Tax | 0% | 40% | CG +40 pplargest gap |
| 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | +5.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Republic of the Congo | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4.1 pp | Republic of the Congo higher |
Republic of the Congo's corporate tax rate is 4.1pp higher than Luxembourg's (28% 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 |
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Difference | −1.9 pp | Republic of the Congo higher |
Republic of the Congo's VAT rate is 1.9pp higher than Luxembourg's (18.9% vs 17%). The 181-country average is 15%: both sit above it. Luxembourg's figure is dated 2026-01-13 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −40 pp | Republic of the Congo higher |
Republic of the Congo's capital gains tax rate is 40pp higher than Luxembourg's (40% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Republic of the Congo sits above it. Luxembourg's figure is dated 2026-01-13 and Republic of the Congo's 2025-12-10, 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 |
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Republic of the Congo'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 Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.