SOTWStatistics of the World

Corporate income tax rate, combined central and sub-central (statutory, OECD): Luxembourg

The latest reading SOTW holds for Luxembourg is 23.87% for 2026, from OECD.

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.CIT.COMBINED.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
23.87
% · 2026
Previous
23.87
% · 2025
Earliest held
37.45
% · 2000
Readings shown
27
Every reading SOTW holds

Luxembourg · history

% · Annual

Source: OECD. Viewer read 2026-11-12T03:16:50.182Z (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, combined central and sub-central (statutory, OECD): Luxembourg: 27 readings, newest first. Source: OECD.
PeriodValue (%)
202623.87
202523.87
202424.94
202324.94
202224.94
202124.94
202024.94
201924.94
201826.01
201727.08
201629.22
201529.22
201429.22
201329.22
201228.80
201128.80
201028.59
200928.59
200829.63
200729.63
200629.63
200530.38
200430.38
200330.38
200230.38
200137.45
200037.45

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

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