LU · EuropeRW · Africa
Luxembourg vs Rwanda: tax rates compared
Luxembourg has an income tax rate of 45.8%, 15.8pp above Rwanda's 30%. The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and Rwanda's 2026-07-20, 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 | RW | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 30% | LU +15.8 pplargest gap |
| Corporate Tax | 23.9% | 28% | RW +4.1 pp |
| VAT | 17% | 18% | RW +1 pp |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Rwanda | 30% | Source: Rwanda Revenue Authority — Calculate PAYE · as of 2026-07-20 |
| 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 |
| Rwanda | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4.1 pp | Rwanda higher |
Rwanda has a corporate tax rate of 28%, 4.1pp above Luxembourg's 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 |
| Rwanda | 18% | Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18 |
| Difference | −1 pp | Rwanda higher |
Rwanda has a VAT rate of 18%, 1pp above Luxembourg's 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 |
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Rwanda share the same capital gains tax rate: 0%. 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 |
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Rwanda share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.