Corporate Tax Comparison

Luxembourg vs Singapore

Compare Luxembourg and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Luxembourg: 4/05/2026 · Singapore: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Luxembourg

Singapore

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Luxembourg: 4/05/2026 · Singapore: 4/04/2026

Corporate Income Tax (CIT)

Luxembourg

Singapore

General CIT Rate:

23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])

General CIT Rate:

CIT Return Due Date:

December 31 of the following year.

CIT Return Due Date:

November 30

CIT Payment Due Date:

At the end of the month following the receipt of the tax assessment receipt.

CIT Payment Due Date:

Tax assessment notice shall be delivered within one month.

CIT Estimated Payment Due Date:

Quarterly installment payment.

CIT Estimated Payment Due Date:

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.

Withholding Tax (WHT)

Luxembourg

Singapore

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/10

Value-Added Tax (VAT)

Luxembourg

Singapore

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Luxembourg

Singapore

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Luxembourg

Singapore

Composite Effective Average Tax Rate:

23.24%

Composite Effective Average Tax Rate:

16.09%

Composite Effective Marginal Tax Rate:

18.09%

Composite Effective Marginal Tax Rate:

13.15%

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