LU · EuropeCH · Europe
Luxembourg vs Switzerland: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Switzerland's (41.4%) by 4.4pp. 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 | CH | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 41.4% | LU +4.4 pp |
| Corporate Tax | 23.9% | 19.6% | LU +4.3 pp |
| VAT | 17% | 8.1% | LU +8.9 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +4.4 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4.3 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Switzerland's (19.6%) by 4.3pp. The 201-country average is 22.6%: Luxembourg sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +8.9 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Switzerland's (8.1%) by 8.9pp. The 181-country average is 15%: Luxembourg sits above it, Switzerland sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Switzerland both post a capital gains tax rate of 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 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Switzerland both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. Luxembourg's figure is dated 2018-07-26 and Switzerland's 2026-07-06, 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Between the two, Switzerland's wealth tax rate (0.9%) tops Luxembourg's (0%) by 0.9pp. The 193-country average is 0.1%: Luxembourg sits below it, Switzerland sits above it. Luxembourg's figure is dated 2026-01-13 and Switzerland's 2025-01-01, so the two rates come from different data vintages.