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Luxembourg vs Slovenia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇱🇺 Luxembourg
vs
🇸🇮 Slovenia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–42%
Tax reform package continuing; thresholds indexed
No change
16–50%
50% top; reform politically difficult
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
3–17%
Standard 17% maintained
No change
5–22%
Standard 22% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
~24.94%
Global minimum tax fully embedded in domestic law
No change
19%
19% stable; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
0–42%
No major reform
No change
0–25%
25% to 0% tapering over 20yr holding
No change

Social Security & Payroll

Social Security / Payroll
~27%
Pension reform discussions; contribution structure stable
No change
~38%
Pension sustainability reform ongoing
No change
State, Regional & Local Taxes

🇱🇺 LuxembourgMunicipal 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.

🇸🇮 SloveniaMunicipal Taxes

Slovenia's 212 municipalities levy property tax (nadomestilo za uporabo stavbnega zemljišča — NUSZ) on building land and property at rates they set independently within national limits. There are no separate municipal income taxes. Municipalities also collect communal contributions for infrastructure. Ljubljana and other larger cities apply higher coefficients. A new real property tax law has been under development for years to replace the NUSZ system. Vehicle tax is national.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Luxembourg vs Slovenia: Key Tax Differences (2026)

💰 Income Tax: 🇸🇮 Slovenia has a higher top income tax rate (0–42% vs 16–50%). 🇱🇺 Luxembourg is more favourable for high earners.

🛒 VAT/Sales Tax: Slovenia has a higher consumption tax (3–17% vs 5–22%).

🏢 Corporate Tax: 🇸🇮 Slovenia offers a lower corporate rate (19% vs 24.94%), which can influence business location decisions.

📈 Capital Gains: 🇸🇮 Slovenia taxes investment gains at a lower rate (25% vs 42%), benefiting investors.

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All 🇱🇺 Luxembourg comparisons →All 🇸🇮 Slovenia comparisons →