Luxembourg Tax Guide
Luxembourg is a Europe-based jurisdiction tracked in real time by Heed. The top personal income tax rate is Progressive (up to 42%).
At a glance
| Personal income tax (top rate) | Progressive (up to 42%) |
|---|---|
| Corporate tax | 17% (income >EUR 200,000) · 14% (income <EUR 175,000) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 4 Aug 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Luxembourg residency rule
Luxembourg residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($10/mo on annual billing) unlocks the full residency rule.
Unlock with SignalRecent changes in Luxembourg
Regulatory stabilityVolatile15 rule changes in 24 months, frequently revised; plan with caution.
Heed monitors Luxembourg legislation, treaty updates, and residency rules in real time. No published changes for Luxembourg in the most recent feed window.
Get alerted the moment one is filedVisa, structure, and banking matches
Available on Pro. The underlying directories are locked as well as the dashboard routes.
View ProWhat Heed tracks in Luxembourg
Legislative changes
Every published amendment, draft, and consultation touching Luxembourg tax law.
Residency thresholds
Day counts against Luxembourg residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Luxembourg.
Luxembourg tax, common questions
Is Luxembourg a tax haven?
Luxembourg is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Luxembourg's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Luxembourg?
The top personal income tax rate in Luxembourg is Progressive (up to 42%). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Luxembourg tax cryptocurrency?
Crypto taxation in Luxembourg varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Luxembourg to become tax resident?
Luxembourg residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Luxembourg have a digital nomad visa or special regime?
Visa and regime options in Luxembourg evolve frequently. Heed tracks the live legislative feed across Europe and surfaces every relevant change to your profile.
How does Luxembourg compare with other Europe jurisdictions?
Heed ranks Luxembourg alongside every other jurisdiction in Europe on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
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How Heed tracks Luxembourg
Luxembourg surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Luxembourg's full tax profile.
Track Luxembourg on your Heed dashboard. Pro ($42/mo annual) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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