LU · EuropeES · Europe
Luxembourg vs Spain: tax rates compared
Spain's income tax rate is 2.8pp higher than Luxembourg's (48.6% vs 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 | ES | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 48.6% | ES +2.8 pp |
| Corporate Tax | 23.9% | 25% | ES +1.1 pp |
| VAT | 17% | 21% | ES +4 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Crypto Tax | 0% | 30% | ES +30 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −2.8 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1.1 pp | Spain higher |
Spain's corporate tax rate is 1.1pp higher than Luxembourg's (25% 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −4 pp | Spain higher |
Spain's VAT rate is 4pp higher than Luxembourg's (21% vs 17%). The 181-country average is 15%: both sit above it. Luxembourg's figure is dated 2026-01-13 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Spain's capital gains tax rate is 30pp higher than Luxembourg's (30% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Spain sits above it. Luxembourg's figure is dated 2026-01-13 and Spain's 2025-12-31, so the two rates come from different data vintages.
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 |
| Spain | 30% | Source: Agencia Tributaria — Manual Práctico Renta 2025, Compra y venta de monedas virtuales: tributación en el IRPF del inversor · as of 2025-01-01 |
| Difference | −30 pp | Spain higher |
Spain's crypto tax rate is 30pp higher than Luxembourg's (30% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Spain sits above it. Luxembourg's figure is dated 2018-07-26 and Spain's 2025-01-01, 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Luxembourg's (3.5% vs 0%). The 193-country average is 0.1%: Luxembourg sits below it, Spain sits above it. Luxembourg's figure is dated 2026-01-13 and Spain's 2025-12-31, so the two rates come from different data vintages.