LU · EuropeTN · Africa
Luxembourg vs Tunisia: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Tunisia's (40%) by 5.8pp. The 200-country average is 28%: both sit above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LU | TN | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 40% | LU +5.8 pplargest gap |
| Corporate Tax | 23.9% | 20% | LU +3.9 pp |
| VAT | 17% | 19% | TN +2 pp |
| Wealth Tax | 0% | 1% | TN +1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Tunisia | 40% | Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Taxes on personal income) · as of 2025-01-01 |
| 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 |
| Tunisia | 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 Tunisia's (20%) by 3.9pp. The 201-country average is 22.6%: Luxembourg sits above it, Tunisia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Tunisia | 19% | Source: PWC Worldwide Tax Summaries — Tunisia (Corporate, Other taxes) · as of 2026-06-29 |
| Difference | −2 pp | Tunisia higher |
Between the two, Tunisia's VAT rate (19%) tops Luxembourg's (17%) by 2pp. The 181-country average is 15%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Tunisia | 1% | Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Other taxes) · as of 2026-06-29 |
| Difference | −1 pp | Tunisia higher |
Between the two, Tunisia's wealth tax rate (1%) tops Luxembourg's (0%) by 1pp. The 193-country average is 0.1%: Luxembourg sits below it, Tunisia sits above it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.