Luxembourg vs Slovakia
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.
๐ธ๐ฐ Slovakia โ Municipal Property & Business Taxes
Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daล z nehnuteฤพnostรญ) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.
Luxembourg vs Slovakia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐บ Luxembourg has a higher top income tax rate (0โ42% vs 19โ25%). ๐ธ๐ฐ Slovakia is more favourable for high earners.
๐ VAT/Sales Tax: Slovakia has a higher consumption tax (3โ17% vs 5โ20%).
๐ข Corporate Tax: ๐ธ๐ฐ Slovakia offers a lower corporate rate (21% vs 24.94%), which can influence business location decisions.
๐ Capital Gains: ๐ธ๐ฐ Slovakia taxes investment gains at a lower rate (25% vs 42%), benefiting investors.