Luxembourg vs Democratic Republic of Congo
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฑ๐บ Luxembourg โ 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%โ400% = effective 6โ10.5%), 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.
๐จ๐ฉ Democratic Republic of Congo โ Provincial & Territory Taxes
The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth โ cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Gรฉnรฉrale des Impรดts (DGI) is improving with digitalization support, but significant informality persists throughout the country.
Luxembourg vs Democratic Republic of Congo: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐บ Luxembourg has a higher top income tax rate (0โ42% vs 0โ40%). ๐จ๐ฉ Democratic Republic of Congo is more favourable for high earners.
๐ VAT/Sales Tax: Luxembourg has a higher consumption tax (3โ17% vs 16%).
๐ข Corporate Tax: ๐ฑ๐บ Luxembourg offers a lower corporate rate (24.94% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐จ๐ฉ Democratic Republic of Congo taxes investment gains at a lower rate (30% vs 42%), benefiting investors.