China vs Luxembourg
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇨🇳 China — Provincial, Municipal & Surcharge Taxes
China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16–23% depending on province). Cities impose Urban Maintenance & Construction Tax (1–7% of VAT paid). Education surcharges add 3–5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.
🇱🇺 Luxembourg — Municipal Business & Property Taxes
Luxembourg's 102 communes levy the Gewerbesteuer (business tax) on companies at rates set by each commune (base rate 3% + municipal multiplier 175%–400% = effective 6–10.5%), and communal income tax additionals on individuals. Luxembourg City has higher rates than rural communes. The combined corporate tax (national + municipal) ranges from ~24.9% to ~26.01%. Luxembourg is a major holding company and fund domicile jurisdiction with extensive tax treaty networks.
China vs Luxembourg: Key Tax Differences (2026)
💰 Income Tax: 🇨🇳 China has a higher top income tax rate (3–45% vs 0–42%). 🇱🇺 Luxembourg is more favourable for high earners.
🛒 VAT/Sales Tax: Luxembourg has a higher consumption tax (6–13% vs 3–17%).
🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs ~24.94%).
📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 42%), benefiting investors.