Slovakia 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
🇸🇰 Slovakia — Municipal Property & Business Taxes
Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daň z nehnuteľností) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.
🇱🇺 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.
Slovakia vs Luxembourg: Key Tax Differences (2026)
💰 Income Tax: 🇱🇺 Luxembourg has a higher top income tax rate (19–25% vs 0–42%). 🇸🇰 Slovakia is more favourable for high earners.
🛒 VAT/Sales Tax: Slovakia has a higher consumption tax (5–20% vs 3–17%).
🏢 Corporate Tax: 🇸🇰 Slovakia offers a lower corporate rate (21% vs 24.94%), which can influence business location decisions.
📈 Capital Gains: 🇸🇰 Slovakia taxes investment gains at a lower rate (25% vs 42%), benefiting investors.