Luxembourg vs Russia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฑ๐บ Luxembourg โ 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%โ400% = effective 6โ10.5%), 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.
๐ท๐บ Russia โ Regional & Municipal Taxes
Russia's 89 federal subjects (regions, republics, territories) set their own rates for the regional corporate income tax share (within federal bounds: regions get 17% of 20% national rate, can reduce to 12.5%). Property tax is regional, vehicle tax is regional, and transport tax varies by region. Municipal taxes are limited: land tax (0.3%โ1.5%) and individual property tax are locally determined within federal parameters. Sanctions have significantly affected the international tax landscape for Russian entities.
Luxembourg vs Russia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐บ Luxembourg has a higher top income tax rate (0โ42% vs 13โ22%). ๐ท๐บ Russia is more favourable for high earners.
๐ VAT/Sales Tax: Russia has a higher consumption tax (3โ17% vs 20%).
๐ข Corporate Tax: Corporate rates are similar in both countries (~24.94% vs 25%).
๐ Capital Gains: ๐ท๐บ Russia taxes investment gains at a lower rate (22% vs 42%), benefiting investors.