Australia vs Luxembourg
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Luxembourg: 4/05/2026
Compare Australia and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Luxembourg
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Australia
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Luxembourg
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Australia
Luxembourg
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
18.09%
