Expat Taxes in Luxembourg

Planning your move to Luxembourg? Here is everything you need to know about expat taxes for digital nomads and expats in 2026.

Luxembourg is not a personal tax haven, but a corporate one.

  • Personal Income Tax: Highly progressive, peaking at 42%, plus a solidarity surcharge.
  • Corporate Tax: ~24.94% (including municipal business tax and solidarity surcharge).
  • Holding Companies (SOPARFI): The true draw. Dividends and capital gains on the sale of shares in subsidiaries can be 100% tax-exempt under the participation exemption regime.
  • Wealth Tax: Applies to corporations (Net Wealth Tax), generally 0.5% on net asset value.

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