Luxembourg

Paying Taxes in

Luxembourg

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 14 12.31%-14.56% gross salaries 15.1
Municipal tax 5 6.75% taxable profits with an allowance of EUR 17,500 4.1
Fuel tax 1 included in fuel price 1
Property tax 1 750% 0.9% to 1% of unitary value 0.3
Net wealth tax 0 paid jointly 0.5% equity 0.1
Tax on insurance contracts 1 4.00% insurance premium 0.1
Vehicle tax 1 varies vehicle weight 0
Corporate income tax 0 paid jointly 21 21.84% taxable profits 0
VAT 1 online filing 24 15.0% value added
Stamp duty 1 Euro 1.86-9.92 paper size small amount
Totals: 23 59 20.8
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