Luxembourg vs Puerto Rico
Corporate Tax Comparison
Time of Update: Luxembourg: 4/05/2026 / Puerto Rico: 4/06/2026
Compare Luxembourg and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Luxembourg vs Puerto Rico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Luxembourg
Puerto Rico
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
CIT Return Due Date:
December 31 of the following year.
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Quarterly installment payment.
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
Withholding Tax (WHT)
Luxembourg
Puerto Rico
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Luxembourg
Puerto Rico
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Luxembourg
Puerto Rico
Composite Effective Average Tax Rate:
23.24%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
18.09%
Composite Effective Marginal Tax Rate:
