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Luxembourg vs South Africa: tax rates compared
Luxembourg has an income tax rate of 45.8%, 0.8pp above South Africa's 45%. The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and South Africa's 2026-03-01, 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 45% | LU +0.8 pp |
| Corporate Tax | 23.9% | 27% | ZA +3.1 pp |
| VAT | 17% | 15% | LU +2 pp |
| Capital Gains Tax | 0% | 18% | ZA +18 pplargest gap |
| Crypto Tax | 0% | 18% | ZA +18 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | +0.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.1 pp | South Africa higher |
South Africa has a corporate tax rate of 27%, 3.1pp 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 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +2 pp | Luxembourg higher |
Luxembourg has a VAT rate of 17%, 2pp above South Africa's 15%. The 181-country average is 15%: Luxembourg sits above it, South Africa matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | −18 pp | South Africa higher |
South Africa has a capital gains tax rate of 18%, 18pp above Luxembourg's 0%. The 175-country average is 10.3%: Luxembourg sits below it, South Africa 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 |
| South Africa | 18% | Source: South African Revenue Service — Crypto Assets & Tax · as of 2026-03-20 |
| Difference | −18 pp | South Africa higher |
South Africa has a crypto tax rate of 18%, 18pp above Luxembourg's 0%. The 88-country average is 13%: Luxembourg sits below it, South Africa sits above it. Luxembourg's figure is dated 2018-07-26 and South Africa's 2026-03-20, 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Luxembourg and South Africa share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.