National profit tax
17.12%16% corporate income tax plus the 7% employment-fund surcharge (= 1.12 percentage points) for income above EUR 200,000.TaxMap Luxembourg
Municipal business tax makes the location difference.
Each municipality sets its ICC multiplier annually. TaxMap shows the resulting municipal business tax and the nominal total corporate profit tax.
Tax year 2026Tax year 2026
Key figures
Municipal business tax (ICC)
3% × municipal multiplierThe annual municipal multiplier determines the effective ICC rate on commercial profit.Nominal total corporate profit tax
17.12% + ICCReference rate for corporations with taxable income above EUR 200,000, before individual adjustments.Map available
Map available
Each municipality sets its ICC multiplier annually. TaxMap shows the resulting municipal business tax and the nominal total corporate profit tax.
Scope
Net wealth tax, minimum net wealth tax, distribution and withholding taxes, GloBE cases, and individual tax relief or deductions are excluded.
Official sources