Slovenia 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
🇸🇮 Slovenia — Municipal 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.
🇱🇺 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.
Slovenia vs Luxembourg: Key Tax Differences (2026)
💰 Income Tax: 🇸🇮 Slovenia has a higher top income tax rate (16–50% vs 0–42%). 🇱🇺 Luxembourg is more favourable for high earners.
🛒 VAT/Sales Tax: Slovenia has a higher consumption tax (5–22% vs 3–17%).
🏢 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.