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Luxembourg vs Russia: tax rates compared
Luxembourg's income tax rate is 23.8pp higher than Russia's (45.8% vs 22%). The 200-country average is 28%: Luxembourg sits above it, Russia sits below it. Luxembourg's figure is dated 2025-01-01 and Russia's 2026-07-04, so the two rates come from different data vintages.
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 | RU | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 22% | LU +23.8 pplargest gap |
| Corporate Tax | 23.9% | 25% | RU +1.1 pp |
| VAT | 17% | 22% | RU +5 pp |
| Capital Gains Tax | 0% | 15% | RU +15 pp |
| Crypto Tax | 0% | 15% | RU +15 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 |
| Russia | 22% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| Difference | +23.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Russia | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1.1 pp | Russia higher |
Russia's corporate tax rate is 1.1pp higher than Luxembourg's (25% 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 |
| Russia | 22% | Source: Federal Tax Service of Russia (FNS) — VAT rate transition guidance · as of 2026-01-01 |
| Difference | −5 pp | Russia higher |
Russia's VAT rate is 5pp higher than Luxembourg's (22% 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 |
| Russia | 15% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| Difference | −15 pp | Russia higher |
Russia's capital gains tax rate is 15pp higher than Luxembourg's (15% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Russia 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 |
| Russia | 15% | Source: Налоговый кодекс РФ, часть вторая — Глава 23 (Налог на доходы физических лиц), Статьи 210 и 224 · as of 2026-01-01 |
| Difference | −15 pp | Russia higher |
Russia's crypto tax rate is 15pp higher than Luxembourg's (15% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Russia sits above it. Luxembourg's figure is dated 2018-07-26 and Russia'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 |
| Russia | 0% | Source: Tax Code of the Russian Federation, Part Two (official consolidated text via KonsultantPlus legal reference database) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Russia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.