Luxembourg vs Ireland
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.
๐ฎ๐ช Ireland โ Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%โ8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
Luxembourg vs Ireland: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐บ Luxembourg has a higher top income tax rate (0โ42% vs 20โ40%). ๐ฎ๐ช Ireland is more favourable for high earners.
๐ VAT/Sales Tax: Ireland has a higher consumption tax (3โ17% vs 9โ23%).
๐ข Corporate Tax: ๐ฎ๐ช Ireland offers a lower corporate rate (15% vs 24.94%), which can influence business location decisions.
๐ Capital Gains: ๐ฎ๐ช Ireland taxes investment gains at a lower rate (33% vs 42%), benefiting investors.