LU · EuropeRS · Europe
Luxembourg vs Serbia: tax rates compared
Luxembourg has an income tax rate of 45.8%, 35.8pp above Serbia's 10%. The 200-country average is 28%: Luxembourg sits above it, Serbia sits below it. Luxembourg's figure is dated 2025-01-01 and Serbia's 2026-02-25, 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 | RS | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 10% | LU +35.8 pplargest gap |
| Corporate Tax | 23.9% | 15% | LU +8.9 pp |
| VAT | 17% | 20% | RS +3 pp |
| Capital Gains Tax | 0% | 15% | RS +15 pp |
| Crypto Tax | 0% | 15% | RS +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 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +35.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8.9 pp | Luxembourg higher |
Luxembourg has a corporate tax rate of 23.9%, 8.9pp above Serbia's 15%. The 201-country average is 22.6%: Luxembourg sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −3 pp | Serbia higher |
Serbia has a VAT rate of 20%, 3pp 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −15 pp | Serbia higher |
Serbia has a capital gains tax rate of 15%, 15pp above Luxembourg's 0%. The 175-country average is 10.3%: Luxembourg sits below it, Serbia 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −15 pp | Serbia higher |
Serbia has a crypto tax rate of 15%, 15pp above Luxembourg's 0%. The 88-country average is 13%: Luxembourg sits below it, Serbia sits above it. Luxembourg's figure is dated 2018-07-26 and Serbia's 2026-02-25, 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 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Serbia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.