Tax & Tax Returns in Luxembourg
CIT, VAT, municipal business tax, withholding tax - we manage all your tax obligations in full compliance.
Comprehensive support for all your tax obligations
VAT registration
Registration of your company with the Administration de l'Enregistrement et des Domaines (AED) to obtain your VAT number.
Model 100 return
Personal income tax return (IRPP). Applicable to self-employed individuals and residents.
Model 163 return (NRF & RF)
Tax returns for both non-resident cross-border workers (163 NRF) and Luxembourg tax-resident individuals (163 RF).
Model 500 return (CIT)
Corporate income tax return (CIT) for capital companies. Current rate of 17%.
VAT returns
Preparation and filing of monthly, quarterly or annual VAT returns according to your regime.
Withholding tax
Management of withholding tax on dividends, interest and directors' fees paid by your company.
Tax rates in Luxembourg
Overview of the main applicable rates
| Tax | Rate | Detail |
|---|---|---|
CIT (Corporate Income Tax) | 17% | Applicable to taxable income > €200,000 |
MBT (Municipal Business Tax) | ~6.75% | Luxembourg City - rate varies by municipality |
Net Wealth Tax (NWT) | 0.5% | On the company's unitary net asset value |
VAT - standard rate | 17% | Standard rate applicable to most goods and services |
VAT - intermediate rate | 14% | Fund management, certain wines, fuels |
VAT - reduced rate | 8% | Gas, electricity, renovation works |
VAT - super-reduced rate | 3% | Food, books, medicines, transport |
Effective overall tax rate | ~24.94% | CIT + MBT + employment fund contribution (Luxembourg City) |
Declaration calendar
Never miss a tax deadline
| Declaration | Deadline | Applicable to |
|---|---|---|
| Monthly VAT | 15th of the following month | Turnover > €620,000/year |
| Quarterly VAT | 15th of the month following the quarter | Turnover < €620,000/year |
| Annual VAT | 1 May | Turnover < €112,000/year |
| CIT return (mod. 500) | 31 May (+ extension possible) | All capital companies |
| Income tax return (mod. 100) | 31 March | Individuals, self-employed |
| Withholding tax | 8 days after payment | Companies distributing dividends/interest |
| Net Wealth Tax | 31 May | All capital companies |
Frequently asked questions - Tax
Answers to the most common questions about Luxembourg taxation
Optimise your tax position
Stay compliant, stress-free
Our tax specialists manage your returns and advise you on optimising your tax burden in full legal compliance.