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Luxembourg vs Thailand: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Thailand's (35%) by 10.8pp. The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and Thailand's 2026-02-02, 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 | TH | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 35% | LU +10.8 pp |
| Corporate Tax | 23.9% | 20% | LU +3.9 pp |
| VAT | 17% | 7% | LU +10 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 15% | TH +15 pplargest gap |
| 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 |
| Thailand | 35% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Taxes on personal income) · as of 2026-02-02 |
| Difference | +10.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Thailand | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Thailand's (20%) by 3.9pp. The 201-country average is 22.6%: Luxembourg sits above it, Thailand sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Thailand | 7% | Source: PWC Worldwide Tax Summaries — Thailand (Corporate, Other taxes) · as of 2026-02-02 |
| Difference | +10 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Thailand's (7%) by 10pp. The 181-country average is 15%: Luxembourg sits above it, Thailand 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 |
| Thailand | 0% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Income determination) · as of 2026-02-02 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Thailand 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 |
| Thailand | 15% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Income determination) · as of 2026-02-02 |
| Difference | −15 pp | Thailand higher |
Between the two, Thailand's crypto tax rate (15%) tops Luxembourg's (0%) by 15pp. The 88-country average is 13%: Luxembourg sits below it, Thailand sits above it. Luxembourg's figure is dated 2018-07-26 and Thailand's 2026-02-02, 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 |
| Thailand | 0% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Other taxes) · as of 2026-02-02 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Thailand both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.