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Luxembourg vs Slovakia: tax rates compared
Luxembourg's income tax rate is 20.8pp higher than Slovakia's (45.8% vs 25%). The 200-country average is 28%: Luxembourg sits above it, Slovakia sits below it.
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 | SK | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 25% | LU +20.8 pp |
| Corporate Tax | 23.9% | 24% | SK +0.1 pp |
| VAT | 17% | 23% | SK +6 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 35% | SK +35 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 |
| Slovakia | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +20.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Slovakia | 24% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.1 pp | Slovakia higher |
Slovakia's corporate tax rate is 0.1pp higher than Luxembourg's (24% 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 |
| Slovakia | 23% | Source: Finančná správa Slovenskej republiky — Sadzby dane (VAT rates) · as of 2025-01-01 |
| Difference | −6 pp | Slovakia higher |
Slovakia's VAT rate is 6pp higher than Luxembourg's (23% vs 17%). The 181-country average is 15%: both sit above it. Luxembourg's figure is dated 2026-01-13 and Slovakia's 2025-01-01, 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 |
| Slovakia | 0% | Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Income determination) · as of 2026-01-20 |
| Difference | 0 pp | displayed rates match |
Luxembourg's capital gains tax rate is identical to Slovakia's — both sit at 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 |
| Slovakia | 35% | Source: Slov-Lex — Zákon č. 595/2003 Z. z. o dani z príjmov (znenie účinné od 1.1.2026), §2, §4, §8, §9 a §15 · as of 2026-01-01 |
| Difference | −35 pp | Slovakia higher |
Slovakia's crypto tax rate is 35pp higher than Luxembourg's (35% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Slovakia sits above it. Luxembourg's figure is dated 2018-07-26 and Slovakia'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 |
| Slovakia | 0% | Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Other taxes) · as of 2026-01-20 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Slovakia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.