Gibraltar vs Luxembourg
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Luxembourg: 4/05/2026
Compare Gibraltar and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Luxembourg
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Gibraltar
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Luxembourg
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Gibraltar
Luxembourg
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
18.09%
