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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 37-country average is 43.2%: Luxembourg sits above it, Switzerland sits below it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
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 higherlargest gap on this page |
Between the two, Luxembourg's VAT rate (17%) tops Switzerland's (8.1%) by 8.9pp. The 37-country average is 19.5%: both sit below it.
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.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.