LU · EuropeTW · Asia
Luxembourg vs Taiwan: tax rates compared
Luxembourg's income tax rate is 5.8pp higher than Taiwan's (45.8% vs 40%). The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and Taiwan's 2026-01-12, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LU | TW | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 40% | LU +5.8 pp |
| Corporate Tax | 23.9% | 20% | LU +3.9 pp |
| VAT | 17% | 5% | LU +12 pplargest gap |
| Capital Gains 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 |
| Taiwan | 40% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +5.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Taiwan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 3.9pp higher than Taiwan's (23.9% vs 20%). The 201-country average is 22.6%: Luxembourg sits above it, Taiwan sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Taiwan | 5% | Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +12 pp | Luxembourg higher |
Luxembourg's VAT rate is 12pp higher than Taiwan's (17% vs 5%). The 181-country average is 15%: Luxembourg sits above it, Taiwan 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Income determination / Capital gains tax rates quick chart) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Luxembourg's capital gains tax rate is identical to Taiwan's — both sit at 0%. The 175-country average is 10.3%: 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Taiwan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.