Luxembourg vs France
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
🇱🇺 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.
🇫🇷 France — Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
Luxembourg vs France: Key Tax Differences (2026)
💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–42% vs 0–45%). 🇱🇺 Luxembourg is more favourable for high earners.
🛒 VAT/Sales Tax: France has a higher consumption tax (3–17% vs 5.5–20%).
🏢 Corporate Tax: Corporate rates are similar in both countries (~24.94% vs 25%).
📈 Capital Gains: 🇫🇷 France taxes investment gains at a lower rate (30% vs 42%), benefiting investors.