| The following relates to SA and SARL Companies |
|
|
|
|
|
| Corporation Tax on Income and Gains |
|
|
|
|
|
| General rate |
22.05% |
* |
|
|
|
| Rates where income < €15,000: |
|
|
| Income up to €10,000 |
21.00% |
* |
| Income €10,000 - €15,000 |
27.30% |
* |
|
|
|
| Lux City general rate including Municipal Tax |
28.80% |
* |
|
|
|
| *Includes 5% Employment Fund surcharge |
|
|
|
|
|
| Rate for Qualifying IP Income and gains |
4.41% |
|
|
|
|
|
|
|
| Municipal Business Tax |
|
|
|
|
|
| Basic rate |
3% |
* |
|
|
|
| Rate to be multiplied by coefficient from 2 to 3.5 |
|
|
| depending on municipality. Lux City coefficient is |
|
|
| 2.25, giving rate of 6.75%. |
|
|
|
|
|
|
|
|
| Net Worth Tax |
|
|
|
|
|
| Annual rate on net asset value |
0.50% |
* |
|
|
|
| *Exemptions apply including qualifying |
|
|
| participations. |
|
|
|
|
|
|
|
|
| Value Added Tax |
|
|
|
|
|
| Standard Rate |
15% |
|
| Intermediate Rate |
12% |
|
| Reduced Rate |
6% |
|
| Super Reduced Rate |
3% |
|
|
|
|
|
|
|
| Withholding Rates (Non-Treaty) |
|
|
|
|
|
| Dividends |
15% |
|
| Interest |
0% |
|
| Royalties |
0% |
|
Print