LU · EuropeSC · Africa
Luxembourg vs Seychelles: tax rates compared
Luxembourg has an income tax rate of 45.8%, 15.8pp above Seychelles's 30%. The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and Seychelles's 2018-06-01, 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 | SC | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 30% | LU +15.8 pplargest gap |
| Corporate Tax | 23.9% | 25% | SC +1.1 pp |
| VAT | 17% | 15% | LU +2 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| 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 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1.1 pp | Seychelles higher |
Seychelles has a corporate tax rate of 25%, 1.1pp 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | +2 pp | Luxembourg higher |
Luxembourg has a VAT rate of 17%, 2pp above Seychelles's 15%. The 181-country average is 15%: Luxembourg sits above it, Seychelles matches the world average. Luxembourg's figure is dated 2026-01-13 and Seychelles's 2010-01-01, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Seychelles share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Seychelles share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Luxembourg's figure is dated 2018-07-26 and Seychelles's 2026-07-19, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Seychelles share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.