Corporate income tax rate, central government (statutory, OECD): Luxembourg

The latest reading SOTW holds for Luxembourg is 17.12% for 2026, from OECD.

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.CIT.CENTRAL.A · LUX

Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.

Latest
17.12
% · 2026
Previous
17.12
% · 2025
Earliest held
31.20
% · 2000
Readings shown
27
Every reading SOTW holds

Luxembourg · history

% · Annual

Source: OECD. Viewer read 2026-11-12T03:18:09.542Z (UTC); publisher acquisition and release times are not supplied here. Original units; no interpolation, rebasing or conversion. Missing periods and stored U/B flags interrupt the line. Daily gaps can include non-business days.

Readings, newest first

Corporate income tax rate, central government (statutory, OECD): Luxembourg: 27 readings, newest first. Source: OECD.
PeriodValue (%)
202617.12
202517.12
202418.19
202318.19
202218.19
202118.19
202018.19
201918.19
201819.26
201720.33
201622.47
201522.47
201422.47
201322.47
201222.05
201122.05
201021.84
200921.84
200822.88
200722.88
200622.88
200522.88
200422.88
200322.88
200222.88
200131.20
200031.20

Source: OECD. All 27 readings held, 2000 to 2026. n/a means the source value is missing or withheld.

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