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Corporate Tax Comparison

Liechtenstein vs Luxembourg

Compare Liechtenstein and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Liechtenstein: 4/05/2026 · Luxembourg: 4/05/2026
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LiechtensteinFlag of LiechtensteinLiechtenstein
LuxembourgFlag of LuxembourgLuxembourg

Basic Corporate Tax Comparison

PwC World Tax SummaryOECD Statistics
Time of Update — Liechtenstein: 4/05/2026 · Luxembourg: 4/05/2026

Corporate Income Tax (CIT)

Flag of LiechtensteinLiechtenstein
Flag of LuxembourgLuxembourg
General CIT Rate:
12.5
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
CIT Estimated Payment Due Date:
Quarterly installment payment.

Withholding Tax (WHT)

Flag of LiechtensteinLiechtenstein
Flag of LuxembourgLuxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0

Value-Added Tax (VAT)

Flag of LiechtensteinLiechtenstein
Flag of LuxembourgLuxembourg
General VAT Rate:
8.1
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Value-Added Tax (VAT)
General VAT Rate:
17
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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Flag of LiechtensteinLiechtenstein
Flag of LuxembourgLuxembourg
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Flag of LiechtensteinLiechtenstein
Flag of LuxembourgLuxembourg
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
18.09%

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