Ireland 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
🇮🇪 Ireland — Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
🇱🇺 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.
Ireland vs Luxembourg: Key Tax Differences (2026)
💰 Income Tax: 🇱🇺 Luxembourg has a higher top income tax rate (20–40% vs 0–42%). 🇮🇪 Ireland is more favourable for high earners.
🛒 VAT/Sales Tax: Ireland has a higher consumption tax (9–23% vs 3–17%).
🏢 Corporate Tax: 🇮🇪 Ireland offers a lower corporate rate (15% vs 24.94%), which can influence business location decisions.
📈 Capital Gains: 🇮🇪 Ireland taxes investment gains at a lower rate (33% vs 42%), benefiting investors.