LU · EuropeVU · Oceania
Luxembourg vs Vanuatu: tax rates compared
Luxembourg's income tax rate is 45.8pp higher than Vanuatu's (45.8% vs 0%). The 200-country average is 28%: Luxembourg sits above it, Vanuatu sits below it. Luxembourg's figure is dated 2025-01-01 and Vanuatu's 2026-07-20, 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 | VU | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 0% | LU +45.8 pplargest gap |
| Corporate Tax | 23.9% | 0% | LU +23.9 pp |
| VAT | 17% | 15% | LU +2 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Difference | +45.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +23.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 23.9pp higher than Vanuatu's (23.9% vs 0%). The 201-country average is 22.6%: Luxembourg sits above it, Vanuatu sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Difference | +2 pp | Luxembourg higher |
Luxembourg's VAT rate is 2pp higher than Vanuatu's (17% vs 15%). The 181-country average is 15%: Luxembourg sits above it, Vanuatu matches the world average. Luxembourg's figure is dated 2026-01-13 and Vanuatu's 2018-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | 0 pp | displayed rates match |
Luxembourg's capital gains tax rate is identical to Vanuatu's — both sit at 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | 0 pp | displayed rates match |
Luxembourg's crypto tax rate is identical to Vanuatu's — both sit at 0%. The 88-country average is 13%: both sit below it. Luxembourg's figure is dated 2018-07-26 and Vanuatu's 2026-07-20, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Vanuatu's — both sit at 0%. The 193-country average is 0.1%: both sit below it.