LU · EuropeSI · Europe
Luxembourg vs Slovenia: tax rates compared
Slovenia has an income tax rate of 50%, 4.2pp above Luxembourg's 45.8%. The 200-country average is 28%: both sit above 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 | SI | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 50% | SI +4.2 pp |
| Corporate Tax | 23.9% | 22% | LU +1.9 pp |
| VAT | 17% | 22% | SI +5 pp |
| Capital Gains Tax | 0% | 25% | SI +25 pplargest gap |
| 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 |
| Slovenia | 50% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −4.2 pp | Slovenia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Slovenia | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +1.9 pp | Luxembourg higher |
Luxembourg has a corporate tax rate of 23.9%, 1.9pp above Slovenia's 22%. The 201-country average is 22.6%: Luxembourg sits above it, Slovenia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Slovenia | 22% | Source: PWC Worldwide Tax Summaries — Slovenia (Corporate, Other taxes) · as of 2026-07-15 |
| Difference | −5 pp | Slovenia higher |
Slovenia has a VAT rate of 22%, 5pp 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 |
| Slovenia | 25% | Source: PWC Worldwide Tax Summaries — Slovenia (Individual, Income determination) · as of 2026-07-15 |
| Difference | −25 pp | Slovenia higher |
Slovenia has a capital gains tax rate of 25%, 25pp above Luxembourg's 0%. The 175-country average is 10.3%: Luxembourg sits below it, Slovenia 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 |
| Slovenia | 0% | Source: FURS (Financial Administration of the Republic of Slovenia) — Trgujem z virtualnimi valutami (Trading in virtual currencies) · as of 2025-04-14 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Slovenia 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 Slovenia's 2025-04-14, 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 |
| Slovenia | 0% | Source: PWC Worldwide Tax Summaries — Slovenia (Net wealth/worth tax rates) · as of 2026-07-15 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Slovenia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.