Luxembourg Corporate Tax Rate (2026)
Luxembourg's Corporate Tax Rate: 23.9 % combined statutory rate in 2026, unchanged YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2026 | 23.9 | unchanged |
| 2025 | 23.9 | -1pp |
| 2024 | 24.9 | unchanged |
| 2023 | 24.9 | unchanged |
| 2022 | 24.9 | unchanged |
| 2021 | 24.9 | unchanged |
| 2020 | 24.9 | unchanged |
| 2019 | 24.9 | -1.1pp |
| 2018 | 26 | -1.1pp |
| 2017 | 27.1 | -2.1pp |
| 2016 | 29.2 | unchanged |
| 2015 | 29.2 | unchanged |
| 2014 | 29.2 | unchanged |
| 2013 | 29.2 | +0.4pp |
| 2012 | 28.8 | unchanged |
| 2011 | 28.8 | +0.2pp |
| 2010 | 28.6 | unchanged |
| 2009 | 28.6 | -1pp |
| 2008 | 29.6 | unchanged |
| 2007 | 29.6 | unchanged |
About this Dataset
Luxembourg recorded 23.9 % combined statutory rate in 2026. That is unchanged on the previous period. Across 2000–2026 the series ranges from 23.9 % combined statutory rate in 2026 to 37.5 % combined statutory rate in 2000.
This page tracks the combined statutory corporate income tax rate in Luxembourg — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.